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Journal : J-CEKI

Pengaruh Tax Avoidance dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Real Estate dan Properti di Bursa Efek Indonesia (BEI) Tahun 2021 – 2024 Mulyani, Novel; Herawati, Tuti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11013

Abstract

This study aims to analyze the effect of tax avoidance and audit committees on audit quality in real estate and property companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax avoidance is measured by the Effective Tax Rate (ETR), gender diversity based on the proportion of female members, and audit quality is proxied by audit tenure (auditor rotation). Return on Assets (ROA) and company size are used as control variables. The method employed is a quantitative approach using panel data regression analysis with the Random Effect Model (REM). The sample was determined through purposive sampling, comprising 276 observations from 69 companies. The results indicate that tax avoidance has a positive and marginal effect, which is marginally significant on audit quality, while the audit committee has a negative and significant effect on audit quality. Return on Assets (ROA) and company size do not show a significant effect. This study confirms tax strategies and gender diversity as important factors in audit quality. The limitations of this study lie in its scope. Further research is recommended to expand the approach and sectors analyzed.
Perlindungan Hukum Terhadap Alat Musik Tradisional Toleat Dalam Perspektif Warisan Budaya Takbenda Dan Indikasi Geografis Nugraha, Angga; Suharna, Moh. Asep; Herawati, Tuti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12247

Abstract

Toleat merupakan alat musik tradisional khas Kabupaten Subang yang memiliki nilai historis, sosial, dan estetis, namun saat ini menghadapi ancaman kepunahan akibat minimnya regenerasi, keterbatasan dokumentasi, dan lemahnya regulasi pelestarian. Penelitian ini bertujuan menganalisis bentuk perlindungan hukum terhadap Toleat sebagai Warisan Budaya Takbenda (WBTB) serta menelaah urgensi penerapan skema Indikasi Geografis (IG) sebagai instrument perlindungan tambahan. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan dan konseptual, didukung data sekunder berupa pereaturan, literatur akademik, serta wawancara dengan pelestari budaya. Hasil penelitian menunjukkan bahwa pengakuan Toleat sebagai WBTB melalui SK Dirjen Kebudayaan No. 372/M/2021 hanya memberikan legitimasi administratif, tanpa jaminan perlindungan substantif. Instrumen hukum yang ada belum mampu mencegah eksploitasi, menjamin keberlanjutan pelestarian, ataupun memberikan perlindungan komunal secara menyeluruh. Skema IG dinilai relevan karena Toleat memiliki keterkaitan erat dengan faktor geografis, bahan baku lokal bambu tamiang, serta teknik pembuatan khas Subang. Dengan demikian, diperlukan regulasi daerah dan pendaftaran IG untuk memastikan perlindungan hukum yang konkret, mencegah klaim pihak luar, serta memperkuat identitas budaya dan keberlanjutan Toleat.
Co-Authors Achmad Masfi Adam Adam Adam Adam Adam, Muhamad Adelia Pradita Adhyaksa, Gustiara Diaz Adiguna, Patria Aep Saefullah Agung Waluyo Agus Sudaryanto AGUS SUSATYA Amelia Amelia Amelia Amelia Amila Amila Amila Amila, Amila Andinna Ananda Yusuff Angga Nugraha Anggri Noorana Zahra Anita Purba Antarika, Gde Yasa Apriyani, Santi AR, Rasmawati Arcellia Farosyah Putri Arifiati, Mulida Aris Purnomo Armalia, Nurul Artati, Artati Aryani, Denissa Faradita ASEP SUPARMAN Ayus, Shakila Barchia, M. Faiz Bawa, Ngakan Nyoman Rai Bekti Rahayu Beti Ningrum Bieng Brata Budiono, Anshori Cinta Rahmi Damres Uker Daryani, D Denissa Faradita Aryani Devi Susanti Devi Susanti Dewa Ayu Ari Rama Dewi Dewi Gayatri DEWI SARTIKA Dian Herdiana Didi S. Agustawijaya Dikha Ayu Kurnia Dinny Atin Amanah Amanah Dyaningtyas, Hermin Esti Edian Fitriana Edison Sunarya, Chiyar Effita Piscesiana Elly Nurachmah Elya Sespa Fahmi, Ismail Fajardini, Zahra Fardhoni, Fardhoni Fathurrahman Fathurrahman Fisy Amalia Fitria Fitria Gustiyanti, Ferra Hadi, Yuliani Hakim, Melati Puspa Hakim, Melati Puspita Handayani, Diah Syahfitri Hanina, Hanina Heni Subagiharti Heni, Heni Subagiharti Herdiana, Dian Herdiana, Dian Herdiana Hoesain, Ismail Holifah, Ketut I Made Kariasa Idris, Fahmi Ihsan, Fikri Indra Gilang Pamungkas Indra Surya Permana Irianti, Ana Dwi Irkhos Irkhos Isnaeni Nur Khayati Isnaeni, Wilya Jeanny Rantung Joned C. Saksana Juita, Juita Juliana G.E.P Massie Kapriana Tanty Natalia Khairunisa, Prima Khalda, Syifa Aushaf Khatimi, Ahmad Krisanti, Imelda Krisna Yetti Krisna Yetti Kurnia, Pasti Kusumastuti, Kartikaningtyas Latupeirissa, Loura Weryco Lestari Sukmarini Lestari, Fefy Hartati Liniyarti Liniyarti liniyarti, Liniyarti Liswanti, Nining Liya Arista Lizalidiawati Lizalidiawati Maemun, Siti Manurung, Tarida Ilham Maria, Riri Maria, Riri Marthafanny, Conny Masfuri - Melani, Silvia Indah Minggawati, Zustantria Agustin Mirharina, Irza Moh. Alhadi Haq Monika, Fina Muhajirah, Muhajirah Muhamad Adam Muhamad Adam Muhammad Adam Muhammad Adam, Muhammad Muhammad Putra Ramadhan Muliantino, Mulyanti Roberto Mulida Arifiati Mulida Arifiati Muliyawati, Anisa Mulyani, Novel Mwangi, Esther Nadeak, Sari Eprina Nasaruddin Nasaruddin Natawijaya, Candra Neila Aisha Nia Khusniyati Nihayah, Yayah Nikmatul Hikmah, Sokhib Nurisnaini Ningrum, Beti Nofriandi, Nofriandi Noor, Muhammad Arief Nova Maulana Nova Tri Handriyanto Nova, Prima Agustia Novita, Sella Nugroho, Rico Maulana Nur Kholim Nuraeni, Iin Indra Nurcahyani, Sri Nurhidayat, M Nurinto, Heru Nurul Aini Jamal Oktaviani, Riri Okti Sri Purwanti Osty Histry Kapahang Pasti Kurnia Pramita, Senja Pratiwi, Tiara Zakiyah Prihartini, Heksa Prima Agustia Nova purba, oktaviana nirmala Puti Rahmitha Sany Putri, Suci Ananda Mulyadi Rahmadiya, Siska Rambu Inanda Dwihasti Rasmiati Rasmiati Rasmiati, Rasmiati Ratna Esmayanti Ratna Sitorus Ratna Sitorus Ratna Sitorus Riki Satya Nugraha Riri Maria Risyda Zakiyah Hanim Rohmah, Assyfa Siti Rohmawan, Mohamad Fadilah Rojab, Dina Romdani, Romdani Rosiana Waicang Rumayara, Abraham Bernadus S, Ujang Charda Saefullah, A Sahrudi Sahrudi Saksana, Joned C Sarfilianty Anggiani, Sarfilianty Sari Eprina Nadeak Sari, Chaera Maya Sari, Lusi Nolita Sibulo, Megawati Sitohang, Ronny Marthin Sofa, Ibnu Sri Yona Sri Yoona Sudarti, Nila Sugesti, Pradita Suharna, Moh. Asep Sukardi Sukardi Sungkono Sungkono Sungkono Sungkono Sungkono Supriyadi Supriyadi Susanti, Dyeri Susmita, Devi Facharaini Sutariyono, Sutariyono Syafran Nurrahman Syahfitri Handayani, Diah Syahriani, Nurul Syaputra, Riawan Syarif Hidayatullah Tatu Meri Tohiroh, Tohiroh Tri Sulistyowati Triawan, Ilham Tutut Riana Hapsari Ujang Kusnaedi Umi Kalsum Utami, Risa Yulianie Wahyuni Wulandari Warahma, Ella Wayan Wardiyana Wella Meitri Wida Sri Kurniyanti Widia Astuti Wilson Simangunsong Yahya, Ifyar Adhita Yulia Yulia Yunisman Roni Yuniyas Ihsanidar Zaharuddin Zaharuddin, Zaharuddin