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PENGARUH REPUTASI KAP, AUDIT REPORT LAG, DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022) Al Vito, Muhammad; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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A going concern audit opinion is a part of the auditor’s independence report that added when the auditor has doubts about company’s ability to maintain the going concern of business. This research aims to examine the effect of reputation of audit firm and audit report lag, also leverage against going concern audit opinion. The variable used in this research is reputation of audit firm, audit report lag, and leverage as independent variables, while going concern audit opinion as dependent variable.Research objects are consumer cyclical sector companies listed on Indonesia Stock Exchange within 2021-2022. Sample tested in this study obtained using purposive sampling method with certain criteria. The analytical method used in this research is logistic regression analysis using SPSS 25.The research results stated that reputation of audit firm has no significant effect on going concern audit opinion. Audit report lag has no significant effect on going concern audit opinion. Leverage has positive and significant effect on going concern audit opinion.

PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Edhita, Edelina Edna; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to examine fraudulent financial statement affected by fraud diamond, also the moderating effect of audit committee on construction, property, and real estate industries. Variables used in the examination are return on asset, changes in receivables, accruals, changes in auditor, changes in director as the independent variables, also fraudulent financial statement as the dependent variable. Audit committee financial & accounting expertise is the moderating variable in this examination. This research used construction, property and real estate companies during 2020-2022 with a total sample size of 228 samples. Sampling based on a purposive sampling method that follows certain criteria(s). There are two (2) analysis method used in this research, the first one is logistic regression analysis and the second one is residual analysis. The first one used for examine relationship between independent variable and dependent variable. Residual analysis used to examine the moderating variable. The results of this study indicates that changes in variable and accruals have a positive significant effect on fraudulent financial statement. Return on asset, changes in auditor, changes in director have no significant and positive effect on fraudulent financial statement. Also founded that audit committee expertise have no moderating and significant effect on relationship between return on asset, accrual, changes in auditor, changes auditor and fraudulent financial statement. Audit committee expertise founded have significant effect but no moderating effect on relationship between changes in receivables and fraudulent financial statement.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI (Studi Perusahaan Manufaktur Industri Sektor Basic Industry and Chemicals yang Terdaftar di BEI tahun 2020-2022) Sumarsono, Vicky; Laksito, Herry
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study examines the impact of financial performance on firm value, moderated by Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG). Focusing on manufacturing companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, firm value is measured by Tobin’s Q and financial performance by Return on Assets (ROA). The moderating variables are evaluated through the independence of the board of commissioners and the Corporate Social Responsibility Index. Using purposive sampling, 15 companies were selected and analyzed with multiple linear regression. The findings, based on stakeholder theory, highlight the importance of financial performance, CSR, and GCG in enhancing firm value.

THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip, Apip; Kholidin, Kholidin; Laksito, Herry
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.

THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip, Apip; Kholidin, Kholidin; Laksito, Herry
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.

Good Corporate Image, Good Taxpayer? An Investigation Of The Impact Of Corporate Reputation On Tax Compliance Behavior Purwiyanti, Deviana Wahyu; Laksito, Herry
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11565

This study aims to examine the effect of corporate reputation on taxpayer compliance, with company size as a moderating variable. Using the Moderated Regression Analysis (MRA) method, this study focuses on companies named as recipients of the Most Tax-Friendly Corporate Country Contributor Award in 2020. These companies were selected for their reputation for good tax compliance. This study covers the period from 2020 to 2024, with the aim of exploring how corporate reputation affects tax compliance, as well as how company size can strengthen this influence. The results show that corporate reputation has a positive and significant influence on taxpayer compliance. Furthermore, company size is proven to strengthen the relationship between reputation and tax compliance. These findings provide new insights for tax policy and company managers to pay more attention to company reputation and size in an effort to improve tax compliance.

THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip Apip; Kholidin Kholidin; Herry Laksito
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.

PENGARUH TINGKAT PENDIDIKAN, KESADARAN PAJAK, DAN PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI EMPIRIS PADA KPP PRATAMA TARAKAN Diva Nadya Putri; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of educational level, tax awareness, and the implementation of the Coretax system on individual taxpayer compliance. The respondents of this study are individual taxpayers registered at KPP Pratama Tarakan. The sampling technique used in this study is purposive sampling, and the data source is primary data collected through questionnaires. The questionnaire employed a Likert scale ranging from 1 to 5. The total sample consisted of 102 respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 26. The results of the study indicate that educational level, tax awareness, and the implementation of the Coretax system have an influence on individual taxpayer compliance.

PENGARUH CORPORATE GOVERNANCE (DEWAN DIREKSI, DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, DAN DEWAN KOMISARIS) TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Tahun 2021-2023) Devi Alya Rahmatika; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This academic work intends to collect observable proof regarding the influence of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings, the Number of the Board of Commissioners, Independent Commissioner and the Board of Independent Commissioners on the financial performance of Islamic banks registered with the Financial Services Authority. Analyzes and data of the study uses a quantitative approach. Data was collected using secondary time series data, namely Islamic commercial banks officially registered with the OJK that publish complete and accessible annual financial reports from the 2021-2023 period. Hypothesis tests include determination coefficient tests, t tests and F tests. The results of this study prove that there is an influence of the Board of Directors on financial performance, There is no influence of the Number of Audit Committee on financial performance, There is no influence of the Audit Committee Meeting on financial performance, There is no influence of the Number of Sharia Supervisory Board on financial performance, There is no influence of the Sharia Supervisory Board Meeting on financial performance, There is an influence of the Board of Commissioners on financial performance, and simultaneously there is an influence of the variables of the Board of Directors, the Number of Audit Committees, the Audit Committee Meetings, the Number of Sharia Supervisory Boards, the Sharia Supervisory Board Meetings and the Board of Commissioners on financial performance.

PERAN RISIKO PAJAK DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Annisa Dwi Amalia P; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of tax avoidance on firm risk. In addition, this study investigates whether tax risk acts as a moderating variable in the relationship between tax avoidance and firm risk. This research adopts a quantitative approach using multiple linear regression to test the hypotheses. Tax avoidance is measured using the Effective Tax Rate (ETR) as a proxy, tax risk is proxied by the volatility of ETR, and firm risk is measured by the volatility of stock returns. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The final sample analyzed includes 321 observations from 111 companies. Data processing and regression analysis were conducted using the EViews 13 application.The results indicate that tax avoidance has no significant effect on firm risk. However, tax risk has a positive and significant effect on firm risk. Furthermore, the analysis shows that tax risk does not moderate the relationship between tax avoidance and firm risk. Therefore, tax risk is more appropriately analyzed independently rather than as a moderating factor when assessing the impact of tax avoidance on firm risk.

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