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All Journal Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Nusantara Hasana Journal Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat
Suryani Suryani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.346

Abstract

Going concern audit opinion is an opinion given by an independent auditor to a company when doubts are found whether the company can maintain its business continuity in the future. This study aims to analyze the effect of profitability, company size, debt default, and audit tenure on going concern audit opinion. The population used in this study were 170 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019 by using the purposive sampling method, obtained a sample of 43 companies that have met the sample selection criteria. The method of analysis used is logistic regression with a significant level of 5% (0.05) and using an analysis tool in the form of SPSS version 20.0. The results showed that profitability and firm size had a negative effect on going concern audit opinion, debt default had a positive effect on going concern audit opinion, while audit tenure had no effect on going concern audit opinion.
Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.497

Abstract

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.
Analisis Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.913

Abstract

This study aims to analyze the factors that determine Earning Persistence. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method used in this study is a purposive sampling method where according to the established criteria, 53 companies are obtained and the data used is secondary data. The analytical technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results showed that Audit Fee and Cash Flow Volatility had a positive and significant effect on Earnings Persistence, Sales Volatility had a negative and significant effect on Earnings Persistence, Debt Level and Operating Cycle had no effect on Earning Persistence.
Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate Suryani Suryani; Desy Mariani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1441

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, activity, and cash flow ratio towards financial distress. The population in this study is property and real estate of the service company by using the purposive sampling technique. The research sample obtained was 180 samples from 45 companies. The analysis technique used is multiple linier regression analysis. The results showed that profitability, activity, and cash flow ratio had no effect towards financial distress. leverage had a negative effect and significant towards financial distress. and liquidity has a positive effect and significant towards financial distress.
Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.497

Abstract

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.
Analisis Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.913

Abstract

This study aims to analyze the factors that determine Earning Persistence. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method used in this study is a purposive sampling method where according to the established criteria, 53 companies are obtained and the data used is secondary data. The analytical technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results showed that Audit Fee and Cash Flow Volatility had a positive and significant effect on Earnings Persistence, Sales Volatility had a negative and significant effect on Earnings Persistence, Debt Level and Operating Cycle had no effect on Earning Persistence.
Co-Authors Desy Mariani Farida Ayu Avisena Nusantari Firli Anggraeni Lubis Irsan Nurul Baiti