Article Per Year (5 Year)
p-Index From 2021 - 2026
6.919
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Balance: Journal of Islamic Accounting
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 96 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 96 Documents
Search

 6   7   8   9   10 
PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia 2020-2022) Ichfa Aulia Yahya; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors that affect earnings management in the financial sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The independent variables used in this study are tax planning, tax avoidance, and deferred tax liabilities. While the dependent variable used is earnings management. The population of this study uses secondary data obtained from financial statements of companies listed on the Indonesia Stock Exchange (IDX). The method used was purposive sampling method and 158 data were obtained from financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2022. Multiple linear regression analysis was used in this study to analyze the data. The results showed that tax planning has no significant effect on earnings management. Tax avoidance has no significant effect on earnings management. And deferred tax expense has a significant effect on earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Wahyu Ade Setianingrum; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and financial distress on tax avoidance, with business strategy considered as a moderating variable. The independent variables in this study consist of institutional ownership and audit quality as indicators of GCG, as well as financial distress. The dependent variable is tax avoidance, while business strategy (Loan to Deposit Ratio) is used as the moderating variable.A quantitative method with a multiple linear regression approach was employed. The data used were obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period.The results show that audit quality has a negative and significant effect on tax avoidance, while financial distress has a positive and significant effect on tax avoidance. Meanwhile, institutional ownership does not have a significant effect on tax avoidance. Furthermore, business strategy does not moderate the relationship between institutional ownership, audit quality, and financial distress with tax avoidance.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 - 2023) Laila Maghfiroh; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This This study aims to examine the effect of leverage and profitability on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Tax avoidance is measured using the Current Effective Tax Rate (CETR). Profitability is proxied by Return on Assets (ROA), while leverage is proxied by the Debt to Equity Ratio (DER). The population in this study includes all mining sector companies listed on the IDX, with a total sample of 108 companies selected through purposive sampling based on specific criteria. The data analysis technique employed is multiple linear regression using SPSS version 26. The results show that profitability has no significant effect on tax avoidance. Meanwhile, leverage has a positive and significant effect on tax avoidance.
PENGARUH KONEKSI POLITIK DEWAN KOMISARIS DAN KARAKTERISTIK AUDITOR TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Clara Tiffany Setiawan; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of political connections of the board of commissioners and auditor characteristics on the disclosure of Key Audit Matters (KAM) in Indonesia. The dependent variable in this study is the disclosure of Key Audit Matters (KAM). The independent variables consist of the political connections of the board of commissioners, audit committee size, auditor tenure, and client importance to the auditor as representations of auditor characteristics. This study also includes control variables, namely firm size and return on assets (ROA).The sample of this study comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The final sample consists of 210 observations. The sample was selected using a purposive sampling method based on predetermined criteria. The data analysis method employed is panel data regression analysis, with the assistance of Eviews 12 software for hypothesis testing.The results of this study indicate that, among the four independent variables tested, only client importance to the auditor has a significant positive effect on the disclosure of Key Audit Matters (KAM). In contrast, audit committee size, political connections of the board of commissioners, and auditor tenure do not exhibit a significant effect on KAM disclosure. These findings suggest that the economic relationship between the client and the auditor plays an important role in determining the extent to which auditors disclose key audit matters in the independent audit report.
ANALISIS PENERIMAAN PAJAK DAERAH DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI, TRANSISI, DAN PASCA-PANDEMI COVID-19 (Studi pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2021–2023) Poa Yosia Purnomo; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of local tax revenue and revenue from separated regional asset management on Local Own-Source Revenue (PAD) during the COVID-19 pandemic, transition, and post-pandemic periods. The research covers 35 regencies and municipalities in Central Java for 2021–2023 using a quantitative approach with secondary data from BPK Audit Reports and BPS publications. The analysis applies panel data regression, preceded by descriptive statistics and model selection through the Chow, Hausman, and Lagrange Multiplier tests. The results show that local tax revenue has a positive and significant effect on PAD, while revenue from separated regional asset management has no significant impact. These findings indicate that although the performance of Region-Owned Enterprises (BUMD) improved in the post-pandemic period, their contribution to PAD remains limited compared to local taxes. The study also reveals differences in PAD dynamics across the pandemic, transition, and post-pandemic periods, reflecting variations in regional fiscal adaptability.
PENGARUH AUDITOR WORKLOAD, AUDITOR SWITCHING, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL) Fatikhasiwi Noor Aurumita; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence regarding the influence of Auditor Workload, Auditor Switching, Audit Tenure, and Public Accounting Firm Size on Audit Report Lag (ARL) of non-primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The recurring phenomenon of delays in the submission of audited financial statements each year serves as the underlying issue of this research, which adopts agency theory as the theoretical framework to guide the analysis.The population of this study comprises non-primary consumer sector companies listed on the IDX from 2020 to 2024. This quantitative research employs purposive sampling to select the sample, resulting in 105 research samples for five consecutive years (2020–2024).The results of the multiple linear regression analysis indicate that auditor workload has a significant positive effect on audit report lag, while audit tenure has a significant negative effect. In contrast, auditor switching and public accounting firm size are found to have no significant effect on audit report lag.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGHINDARAN PAJAK (Studi pada Perusahaan Sektor Barang Baku dan Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Wellson Glensius Mahulae; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The manufacturing sector, specifically Basic Materials and Consumer Non Cyclicals, recorded a performance slowdown amidst a surplus in national tax revenue targets during the 2019-2023 period. This anomaly indicates a risk of tax avoidance behavior when companies face financial pressure. Furthermore, previous research findings regarding financial determinants of tax aggressiveness remain highly inconsistent. Therefore, this study aims to empirically analyze and examine the effect of profitability, leverage, and firm size on tax avoidance practices within these sectors. This research employs a quantitative approach utilizing secondary data from audited annual financial statements. The population includes all Basic Materials and Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Sample selection applied a purposive sampling technique based on positive earnings and data completeness criteria, yielding 230 observation units. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), profitability by Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. Data analysis was conducted using multiple linear regression methods processed via SPSS after fulfilling classical assumption tests. Statistical testing results demonstrate that profitability, leverage, and firm size simultaneously do not affect the level of tax avoidance. Partial testing indicates that profitability has no significant effect, signifying that entities did not experience extreme profit spikes that typically trigger the need to practice aggressive tax planning. Leverage also proves to have no significant effect because the majority of companies utilize debt purely for operational expansion and working capital rather than engineering it as a tax shield scheme. Firm size similarly shows an insignificant result, indicating that large-scale entities tend to maintain tax compliance levels due to strict public scrutiny and high penalty risks from regulatory authorities.
DETERMINAN KUALITAS AUDIT: PERAN AUDITOR SWITCHING, AUDIT TENURE, DAN AUDITOR GENDER (Studi Empiris pada Perusahaan Barang Konsumsi Primer yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Hilda Karolina Duha; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of auditor switching, audit tenure, and auditor gender on audit quality in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit quality is proxied by the affiliation of Public Accounting Firms (PAFs) with the Big Four and non-Big Four. Profitability and firm size are included as control variables to obtain more reliable estimation results.The sample was selected using purposive sampling, resulting in 275 firm-year observations after data screening and outlier removal. The data were analyzed using binary logistic regression due to the dichotomous nature of the dependent variable. The findings indicate that auditor switching, audit tenure, and auditor gender do not have a statistically significant effect on audit quality.In contrast, the control variables—profitability and firm size—show a significant positive effect on audit quality. This suggests that companies with higher profitability and larger asset bases are more likely to engage Big Four audit firms. Overall, firm characteristics play a more dominant role in determining audit quality than auditor-related characteristics within the context of this study.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Manufaktur yang Terdaftar di BEI tahun 2023-2024) Marsha Indra Ayu Ivana; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to explore the impact of audit characteristics on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2023 and 2024. In this study, audit characteristics are analyzed through Audit Fees, audit duration, and audit quality as independent variables, while Tax Avoidance is examined through the Effective Tax Rate (ETR) as the influencing variable. The data used are secondary data obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method based on predetermined criteria. The study sample consisted of 20 manufacturing companies during the 2023–2024 period, resulting in 40 observations. The analytical method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics 26. The study results indicate that Audit Fees have a significant negative impact on Tax Avoidance. Although audit duration also shows a negative relationship with Tax Avoidance, the effect is not significant and therefore does not influence Tax Avoidance. On the other hand, audit quality has a significant negative impact on Tax Avoidance. The analysis simultaneously shows that Audit Fees, audit duration, and audit quality all contribute to Tax Avoidance.
ANALISIS PENGARUH FEE AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Properti dan Real estate yang Terdaftar di BEI Tahun 2022-2024) Dian Anggraeni; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of audit fees and audit committees on audit quality in the property and real estate sector in Indonesia. Audit fees are measured using the natural logarithm of audit service costs, while audit committees are proxied by the number of committee meetings held per year. Audit quality in this study is measured using a dummy variable based on the size of the public accounting firm, namely Big 4 and non-Big 4.The study population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using purposive sampling, a sample of 48 companies was obtained, with a total of 144 observations. The data analysis method employed in this study is logistic regression analysis.The results of the study indicate that audit fees have a significant positive effect on audit quality, while the audit committee has a significant negative effect on audit quality. Audit fees and the audit committee together have a positive effect on audit quality.
Co-Authors Adinda Rizky Larasati Al Vito, Muhammad Alfiyani Nur Hidayanti Annisa Dwi Amalia P Anthusian Indra Kurniawan Apip Apip Apip, Apip Arga Dewangga Arya Nugraha Bella Rinobel Benna Andriyani Bimantara, Theobaldus M Bunga Viva Salsabella Clara Tiffany Setiawan Denia Mazaya Retsa Utomo Devi Alya Rahmatika Deviana Purwiyanti Deviana Wahyu Purwiyanti Devy Ardianti Dian Anggraeni Diori Novade Diva Nadya Putri Dwi Hayu Estrini Edhita, Edelina Edna Efa Setiati Farahdina Eriesta Mauliana Erin Yuliza Anugrah Fachrony Fachrony Fatikhasiwi Noor Aurumita Galih Alfian Pratama Hadziqan Syah Elfajri Hilda Karolina Duha Hizkia Efraldo Saragih Ichfa Aulia Yahya Ifvandaru Ramadhan Igmaniar Rakhman Ignatius Alan Yudha Pradana Ilham Naffis Ramadhan Indah Puspita Irin Sukma Hati Kholidin Kholidin Kholidin Kholidin, Kholidin Laila Maghfiroh Lais Khafa Laudza Indra Perdana Manggar Wigati Ningsih Margareth A. R. Sihombing Maria Widi Hapsari Marsha Indra Ayu Ivana Marwah Multaraffi Muhammad Moratulus Gregorius Damor Myando Muhamad Reza Mahendra Suhardi Muhammad Daffa Muthi Fadhali Muhammad Fauzan Muhammad Hanif Risnanditya Muhammad Rezky Setiapraptadi Muhammad Tubagus Abbas Nikho Averus Ninda Argita Oksaviani Nugroho Jatmiko Jati Poa Yosia Purnomo Purwiyanti, Deviana Wahyu Puteri Permata Septyana Fauzi Qorry Eka Pertiwi Rafif Ivan Hartono Ramadhan, Istiqlal Ranisha Putri Pardede Rastia Yusranaditya Rilo M M, Ricky Rizqi Harry Ramadhan Septia Ismah Hanifa, Septia Silvya Ayu Putri Pradita Sindy Lolita Sinaga Siti Laela Rahayu Sumarsono, Vicky Sutapa Sutapa Syaifurakhman, Baredi Tika Ratna Pratiwi Titania Manik Valentina Elizabeth Vanda Ayu Cahyaningtyas Vebriane Werdaningrum Victoria Jeniffer Raya Wahyu Ade Setianingrum Wellson Glensius Mahulae Winarti Winarti Wuri Ismail Yesi Wulandari Yohanna Bregiba Lolaninta Br Purba Yulintang Kurniawan Yusfendy Tri Andika, Yusfendy Tri