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All Journal PROSIDING SEMINAR NASIONAL Jurnal ASET (Akuntansi Riset) Empowerment : Jurnal Pengabdian Masyarakat Jurnal Dharma Bhakti Ekuitas Review of Accounting and Business
Siska Willy
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Review of Accounting and Business

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PENGARUH GERAKAN BOIKOT, DIVESTASI DAN SANKSI (BDS) DAN UKURAN PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI PADA PERUSAHAAN YANG TERAFILIASI DENGAN ISRAEL YANG TERDAFTAR DI BEI TAHUN 2020-2023) Willy, Siska
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.802

Abstract

Penelitian ini mengevaluasi dampak Gerakan Boikot, Divestasi, dan Sanksi (BDS) serta ukuran perusahaan terhadap biaya audit pada perusahaan yang berafiliasi dengan Israel yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Peningkatan konflik Israel-Palestina yang terjadi dari Oktober 2023 hingga Januari 2024 menyebabkan kerugian besar dan banyak korban. Gerakan BDS, yang mengkampanyekan boikot dan sanksi terhadap Israel, menunjukkan kemajuan signifikan dan mempengaruhi berbagai sektor ekonomi, termasuk perusahaan yang berafiliasi dengan Israel. Hasil analisis regresi menunjukkan bahwa ukuran perusahaan memiliki pengaruh signifikan terhadap biaya audit, sedangkan Gerakan BDS secara individual tidak memiliki pengaruh signifikan. Namun, keberadaan Gerakan BDS bersama dengan ukuran perusahaan dalam model regresi memberikan kontribusi signifikan terhadap variasi biaya audit. Temuan ini menekankan pentingnya faktor internal perusahaan dalam menentukan biaya audit, serta menunjukkan bahwa pengaruh Gerakan BDS mungkin tidak signifikan dalam konteks biaya audit perusahaan yang berafiliasi dengan Israel pada periode tersebut. Manajemen perusahaan perlu mempertimbangkan ukuran perusahaan sebagai penentu biaya audit dan memperhatikan dampak potensial dari faktor eksternal seperti Gerakan BDS dalam pengambilan keputusan strategis.
The Effect of Leverage and Sales Growth on Tax Avoidance Sulistyawati, Ismah; Willy, Siska
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business (In Progress)
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.841

Abstract

Introduction/Main Objectives: This study aims to see how the influence of leverage and sales growth on tax avoidance. Background Problems: The study was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research population was 74 property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Novelty: The effect of leverage and sales growth to tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023. Research Methods: The sample was processed using purposive sampling method to filter certain criteria, so that a sample of 17 companies was obtained for 3 periods and resulted in 51 observation data. The type of data used is secondary data obtained through financial reports on the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was tested using multiple linear regression tests with the help of SPSS Version 25 software. Finding/Results: The results of this study indicate that partially leverage and sales growth affect to tax avoidance. Then, simultaneously the leverage and sales growth variables affect to tax avoidance. Conclusion: The managerial implication of this finding is that company management needs to pay attention to funding structures and sales growth strategies in order to manage tax liabilities optimally without violating applicable regulations.
Co-Authors Deni Hamdani Dwi Puryati Hamdani, Deni Herry Achmad Buchory Homan, Hery Syaerul Novi Kadarini Rahayu Sulistyawati, Ismah Susinah Kuntadi