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All Journal Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Binus Business Review Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Accounting and Management Journal SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI JURNAL LENTERA BISNIS Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) JURNAL MITRA PRIMA Journal of Economics and Business Letters Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi Prima International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting Journal Accounting International Mount Hope Jurnal Media Akademik (JMA)
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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THE EFFECT OF AUDIT TENURE, COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND INDEPENDENT COMMISSIONERS ON AUDIT DELAY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2022–2024 PERIOD Jenny Zain; Vanesa Tandri; Evani Artha; Hanicka Theneles; Enda Noviyanti Simorangkir; Oky Syahputra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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Abstract

This study aims to examine the factors that may influence audit delay in banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and to draw conclusions based on the findings. The independent variables used in this study include audit tenure, company size, public accounting firm size, and independent commissioners, with audit delay as the dependent variable. This research employs a quantitative approach with a sample of 40 companies. The data analysis method uses multiple linear regression. A purposive sampling strategy was applied as the sampling technique. The results indicate that company size and public accounting firm size have a significant effect on audit delay, while audit tenure and independent commissioners do not have a significant effect on audit delay. Simultaneous testing shows that audit tenure, company size, public accounting firm size, and independent commissioners collectively have a significant effect on audit delay.
Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint Saota, Adrianus; Siburian, Matondang Elsa; Simorangkir, Enda Noviyanti
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.830

Abstract

This study examines the influence of transfer pricing aggressiveness, income smoothing, and audit committee on tax avoidance, with financial constraints serving as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. Using a quantitative approach, the research utilizes secondary data derived from companies’ annual financial statements. A total of 61 companies were selected through purposive sampling, resulting in 366 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4 to evaluate both direct and moderating relationships among variables. The empirical results show that transfer pricing aggressiveness has a positive yet insignificant effect on tax avoidance, suggesting that regulatory enforcement, such as mandatory transfer pricing documentation, may reduce the opportunity to exploit related-party transactions for tax benefits. Income smoothing and audit committee also show negative and insignificant effects, indicating that neither practice plays a dominant role in influencing tax avoidance behavior. In contrast, financial constraints exhibit a negative and significant effect on tax avoidance, implying that financially constrained firms tend to adopt more conservative tax strategies due to limited resources and higher risk considerations. However, financial constraints fail to moderate the relationships between each independent variable and tax avoidance. These findings provide insights for regulators, policymakers, and practitioners on understanding the determinants of tax avoidance and highlight the importance of financial conditions in shaping corporate tax behavior
Co-Authors ., Refany Adam Afiezan Ahmad Halomoan Siregar, Fhikry Alberto Yakob Kristian Marpaung Anastasia Anastasia Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arie Pratania Putri Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Bernice, Millicent Br Tarigan, Aremi Buulolo, Mesra Hati Camelia Chandra Christia Christia Christopher Christopher Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Clarita Surabina Br Purba Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Dewi Permata Sari Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfina Okto Posmaida Damanik Elfriede Aturma Yanti Manik Elisabeth Purba Elvira Fitriyani Pakpahan Enzela, Monika Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Evani Artha Evanta br. Tarigan, Aremi Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Finnie, Finnie Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Ginting, Rasinta Ria Goh, Thomas Sumarsan Grescilya Br Tarigan Halawa, Marliyoni Hanicka Theneles Harahap, Qori Nurul Hasanah Harianja, Lulu Nitama Hartono Hartono Helman Helman, Helman Herna Sari Dewi Hotriani Saragih, Pera Hottua Samosir Hutagalung , Galumbang Hutagalung, Galumbang Ibrania Euis Anggie Sianturi Irma Natallia Bangun Isieny Wendy Jeffrey ., Jeffrey Jenny Zain Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson, Johnson Josua Nainggolan Juli Adela Siagian Juli Arlis Sianturi Juwita Octavia Sinaga Kartina Pakpahan Kawijaya, Jovita Zefanya Stephanie Keumala Hayati Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Laurence, Jenniver Lavita, Cynthia Lumbantoruan, Novitasari Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Matthew Hasibuan, Beny Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Natalie, Joyce Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Novianty Oky syahputra Pakpahan, Efendy Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Oktavianus Frans William Parasian Purba, Priscilia Rani Devita Purba, Purnama Yanti Putri Wahyuni Putri Wahyuni PUTRI WAHYUNI Rahadian, Risna Rahmat Prayoga, Surya Rajagukguk, Adi Putra Rani Rani Refany . Regina Chetrin Hutagaol riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Ruth Yoseline Sihombing S, Merry Rusida Salim, Karyn Saota, Adrianus Sari Manullang, Nova Sarti Hutabarat Sawitri, Putri Nabila Sherlyn Margareth Shifa Rambe, Lainatu Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Siburian , Matondang Elsa Siburian, Matondang Elsa Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Siregar, Fhikry Ahmad Halomoan Sitepu, Wilsa Road Betterment Soni Dharma Syaputra Sonya Airini Batubara, Sonya Airini Sumanti, Vivi Surya Rahmat Prayoga Suwarno, Try Edi SYAHPUTRA, OKY Tabitha Sormin, Alincia Tambunan, Dido Tanadi, Wilsen Tanaka, Viorencia Tarigan, Aremi Evanta Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Vanesa Tandri Victorinus Laoli Vimalananda, Yuga Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Y Nainggolan, Elisa Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila Zain , Jenny Zain, Jenny