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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Haryani Eka
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Economics, Econometrics & Finance

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PENGARUH TAX AVOIDANCE, VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT DENGAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Afdhal Fuad; Kamaliah Kamaliah; Haryani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence tax avoidance and voluntarydisclosure by board of commissioners. The population taken in this study weremanufacturing companies listed on the Indonesia Stock Exchange in 2015-2017which amounted to 135 companies. From this population, there were 93companies as samples in three years. Data obtained using purposive samplingmethod and financial distress were measured using the Model z-score. This studyuses moderated regression analysis (MRA), using SPSS 25 software to processdata. The results of the study show that, (1) Tax avoidance had affect on cost ofdebt (2) Voluntary disclosure had affect on cost of debt (3) Board ofcommissioners able to moderate the affect of tax avoidance cost of debt (4 Boardof commissioners are not able to moderate the affect of voluntary disclosure tocost of debt.Keywords : tax avoidance, voluntary disclosure, cost of debt, board ofcommissioners.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Ningsih Fitri Lia; Kamaliah Kamaliah; Haryani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the effect of KAP reputation, audit tenure and company size on the integrity of financial statements with the audit committee as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data, namely the Annual Report. The population in this study are all manufacturing companies listed on the IDX for the 2016-2018 period. The number of samples in this study were 210 samples for 3 years using purposive sampling. The analysis technique in this study used moderated regression analysis (MRA) and was performed using SPSS version 25. The results of this study indicate that the KAP reputation, audit tenure and company size affect the integrity of financial statements with significant values of 0.032, 0.002 and 0.002. This study finds evidence that the audit committee is able to moderate the effect of audit tenure on the integrity of financial statements with a significant value of 0.016. However, this study found that the audit committee was unable to moderate the effect of KAP reputation and company size on the integrity of financial statements with significant values of 0.299 and 0.055.Keywords: KAP Reputation, Audit Tenure, Company Size, audit committee, Integrity of Financial Statements
Co-Authors Afdhal Fuad Kamaliah Kamaliah Ningsih Fitri Lia