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All Journal Jurnal Ilmiah Akuntansi dan Humanika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JSMA (Jurnal Sains Manajemen dan Akuntansi) Prima Ekonomika : Jurnal Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) juremi: jurnal riset ekonomi Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal PKM Manajemen Bisnis Journal of Social Research Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Masyarakat Bestari (JPMB) Economic Reviews Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Indonesia Sosial Teknologi Jurnal Mahasiswa Manajemen dan Akuntansi Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Realible Accounting Journal Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Pengabdian Kepada Masyarakat Income Journal: Accounting, Management and Economic Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal SUTASOMA Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Jurnal Pelayanan Masyarakat Musyawarah: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies MAYARA: Jurnal Pengabdian Masyarakat
Rochmad Bayu Utomo
Accounting Program Faculty Of Economy Universitas Mercu Buana Yogyakarta, Jl. Wates Km. 10, Yogyakarta 55753, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Analisis Keterlambatan Audit Berdasarkan Rasio Laporan Keuangan Perusahaan Indonesia Sulistyorini, Ariyana; Bayu Utomo, Rochmad
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i3.55

Abstract

Companies that experience delays in submitting audited financial reports in Indonesia have increased, until 9 May 2022 there were 91 issuers who received written warning I for not submitting financial reports. Finding out how profitability, solvency, and liquidity affected audit delays was the aim of this study. The theory used in this study uses agency theory. The selection of the samples was deliberate, involving 36 companies from various sectors such as consumer cyclicals, property & real estate, energy, consumer non-cyclicals, and industrial sectors listed on Indonesia's Stock Exchange between 2020 and 2021. The study utilized several data analytic techniques, namely multiple linear regression analysis, the F test, and the t test. Audit delay was used as the dependent variable while the independent variables consist of profitability, solvency and liquidity. Solvency positively impacted audit delay, and profitability, liquidity, and solvency simultaneously impacted it. Companies must pay attention to the timeliness of submitting audited financial reports to avoid asymmetric information and reduce the relevance of information in financial reports.
Sistematisasi Praktik Penghindaran Pajak di Perusahaan Pertambangan Sektor Minyak, Gas, dan Batu Bara Ayu Wulansari; Rochmad Bayu Utomo
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.60

Abstract

Tax revenue is utilized to finance state needs like education, security, infrastructure development, and people's welfare. However, achieving the tax revenue target is not always possible due to taxpayers engaging in tax avoidance. This study aims to assess the effectiveness of reducing tax avoidance by considering variables such as transfer pricing, return on assets, leverage, and fiscal loss compensation. The research utilizes positive accounting theory and the political cost hypothesis. The research population comprises oil, gas, and coal subsector mining companies listed on the IDX from 2020 to 2021. From this population, a total of 34 samples were chosen utilizing the purposeful sampling technique. The research method used in this study is quantitative, and the data was analyzed using the SPSS Version 29 software, employing the descriptive statistics methodology, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicate that transfer pricing, return on assets, leverage, and fiscal loss compensation do not exert any influence on tax avoidance. This implies that these variables have no bearing on the decision-making process of companies when it comes to engaging in tax avoidance practices. Thus, it is essential to carefully consider the evaluation of policies and methods employed by companies in order to mitigate instances of tax avoidance
Co-Authors Adang, Rika Ahmad Shodikin Airawaty, Diana Aji, Tusianto Dwi Sapto Andhika Raphael Sutedja Andi Hidayatul Fadlilah Anesti Eris Lestari Anita Kartika Sari Apriana Pratiwi Andini Ariyana Sulistyorini As ari, Hasim Ayu Saldikawati AYU WULANSARI Azfa Mutiara Ahmad Pabulo Azfa Mutiara Ahmad Pabulo B. T. Omenu, Roberto Bahy Falahannaufal Jans Bamiro Nurudeen Babatunde Berlian Putri Maharini Bernica Syalsabilla Berti Lulu Astarina Wati Chalista Rambu Olivia Dea Rinda Anggreini Dentamara Kedathon Desi Astika R Dina Karista Dini Hari, Ilham Galih Divara Alfarighy F.A Dosroha Elisabet Sipakkar Dwi Maryani Dwiavita Rufaida Enda Nawarisa Karina Br Sitepu Endang Sri Utami Ervina Meilida Sofiana Evanny Emanuela Rumui Evi Nurjana Mujid Febriana Lengi Siprianus Finar Ageng Kharismatika Florentina Rusmawati Fri Nur Rhohman Gollu, Matilda Roswita Hamzah Gunawan Handayani, Rizki Subekti Hasim As ari Hasim As'ari Herwin Kurniawati Hudin, Noraine binti Salleh Ignasia Helena Waleng Kumanireng Ika Setiawati, Ika Ika Wulandari Ika Wulandari Ika Wulandari Ilham Galih Dini Hari Intan Misel Istamar Istamar Karista, Dina Kinarona Ekanareswari Susilo Kumanireng, Ignasia Helena Waleng Lestari, Anesti Eris Levi Soleha Lussy, Michi Made Heny Urmila Dewi Manurung, Siska Martinus Budiantara Martinus Budiantara, Martinus Maulida Putri Ayuningtyas Mohammad Syaiban Ari Mushawir Muslim Algani Nandita Ulya Mentari Nastiti, Arum Ni Luh Gde Ana Pertiwi Ni Luh Gede Ana Pertiwi Novitasari, Rewinka Nugraeni Nugraeni Nugraeni Paramitalaksmi, Ratri Purwanti, Indra Puspitasari, Kakanita Ari Putra, I Komang Trisna Eka Putri Nurmalasari Qorry Rafika Ekasari Radawati Gultom Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rico Dafin Sitinjak Riska Nur Widyastuti Rizqi Kurnia Putra Ronalisti Adeva Nugrahaeni Safna Aulia Putri Salsabiila, Salmaa Silvi Salsabila Cahyani Siti Nurul Khotimah Solichah, Nurviani Sri Murtini Sri Patmawati Srianingsi Ma'dika Stefanus, Carlos Deo Subowo, Farida Suliah Suliah Sulistyorini, Ariyana Sundjoto Titik Desi Harsoyo, Titik Desi Tri Handayani Tri Mulyani Tutut Dewi Astuti Vera Y Sinaga, Yuliana Vita Rahayu Yoga, I Made Sedana Yuliana Liska Savitri Zaenal Wafa Zaenal Wafa