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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Jurnal Equity Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS Jurnal Minfo Polgan (JMP) Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Jurnal RAK (Riset Akuntansi Keuangan) Health & Medical Sciences IIJSE Jurnal Pengabdian Masyarakat Accounting Analysis Journal Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan Jurnal Inovasi Kerja Nyata (JIKN)
Devi Safitri
Universitas Riau
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PENGARUH KONDISI KEUANGAN, LEVERAGE DAN REPUTASI AUDITOR PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Sari, Cendy Septania; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test and prove empirically the influence of financialconditions, leverage and auditor reputation on going concern audit opinion. Thepopulation of this research is real estate and property companies listed on theIDX for the 2019-2021 period with a total sample of 58 companies. The samplingtechnique uses purposive sampling. The data analysis method used in thisresearch is a quantitative analysis technique with a logistic regression hypothesistesting formula which is processed with the help of a software program. Theresults of hypothesis testing show that the financial condition and leveragevariables have a significant effect on going concern audit opinion, while theauditor's reputation is not proven to have an effect.Keywords: Financial Condition, Auditor Reputation, Leverage and GoingConcern Audit Opinion
PENGARUH SALES GROWTH, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Noveirina, Ditta; Anisma, Yuneita; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of sales growth, profitability, andcapital intensity on tax aggressiveness with institutional ownership as moderatingvariable in non cyclicals consumer sector companies listed on the indonesian stockexchange (idx) in 2020-2023 period. The method used in this research is multiplelinear regression analysis method and moderated regression analysis with usingSPSS version 25 software. The sample selection in this study was using thepurposive sampling method. The sample in this study amounted to 208 companies.The results of this study indicate that the sales growth has no influence on taxaggressiveness, the probability and capital intensity had an influence on taxaggressiveness, the institutional ownership is not able to moderate sales growth,the institutional ownership is able to moderate the probability and capital intensityon tax aggressiveness.Keywords: Sales Growth, Profitability, Capital Intensity, Tax Aggressiveness, andInstitutional Ownership.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Ade Irma Ade Irma Suryani Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Andreas Andreas Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azrillia, Tia Azwir Nasir Baskara, Bayu Yosa Budiawati Supangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Desmiyawati ' Desmiyawati Desmiyawati Desni Irma Wika Devi Hartati Dewi Kartika Ecin Kuraesin Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Helma Musyafa, Muhammad Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Indradewa, Rhian Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Kirmizi Ritonga La Ode Turi Lasmana, Andi Lestari, Wita Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Meilda Wiguna Meiriza Djohari, Meiriza Meri, Meri Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Nasrizal, Nasrizal Ning Umbar Susilowati Ningsih, Sunarti Maili Nofriyanti Noveirina, Ditta Novita, Vivin Nur Azlina Nur Azlina Nurhaliza Nurhaliza Nuriani ' Nurmairina Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Anisa Ika Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli ' Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Salma, Atika Sandie Davitra Alfitriady Sari, Cendy Septania Sari, Felia Novita Sari, Nilam Kencana Selviana, Indah Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih Sihite, Vorarta Adelia Kristauli Sihombing, Ginna Veronica Sinata, Novia SITI KHOLIFAH Siti Raihani Siti Sarah Suhairi Suhairi Suhairi Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Veronica, Syndi Ayu Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yurnilawati, Yurnilawati Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '