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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.

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): 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.

Tax Reform Elements and Taxpayer Compliance: The Moderating Role of Tax Consultants in Indonesia Laksito, Herry; Purwiyanti, Deviana Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4576

Tax revenue constitutes the primary source of state funding in Indonesia, yet persistent shortfalls in collection and low taxpayer compliance remain significant challenges, particularly among individual taxpayers. Comprehensive tax reforms have been implemented to enhance organizational structure, human resource quality, information technology and databases, business processes, and regulatory effectiveness, aiming to foster voluntary compliance. However, the intermediary role of tax consultants in interpreting and applying these reforms introduces complexity, with limited understanding of how they moderate reform impacts. This study examines the influence of each tax reform element on individual taxpayer compliance, with the role of tax consultants as a moderating variable. Employing a case study approach at the Central Java I Regional Tax Office, data were collected through questionnaires from individual taxpayers and analyzed using Structural Equation Modeling. Results indicate that all five reform elements positively and significantly affect taxpayer compliance. The role of tax consultants strengthens the effects of organizational restructuring and human resource quality, shows no significant moderation on information technology and business process quality, and unexpectedly weakens the influence of regulatory effectiveness. These findings imply that tax authorities should prioritize human-centered reforms alongside accelerated digitalization to promote independent compliance.

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.

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