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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) PROSIDING SEMINAR NASIONAL CENDEKIAWAN ESENSI: Jurnal Manajemen Bisnis JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Jurnal Online Insan Akuntan JRABA Governors Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Basic and Applied Accounting Research Journal Amsir Accounting & Finance Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Indonesian Journal of Economics and Strategic Management Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis
Aloysius Harry Mukti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Sales Growth and Profitability on Company Value with Debt Policy as Moderating Variables Jangasih Situngkir; Aloysius Harry Mukti; M.F Christiningrum
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.03

Abstract

Financial ratio have several function for strategic decision making. Several ratio such as profitability or sales growth are the most important for capital market signal. This Research aims to examine the effect of sales growth and profitability with debt policy as the moderating variable on the value of the manufacturing industry sub-sector of the consumer goods industry listed on the Indonesia stock exchange in 2018-2020. With a total sample of 165 companies. The research methodology is quantitative with multiple linear regression testing with SPSS V23 data processing tools. Based on the result of model 1 testing, the result showed that sales growth had no effect on firm value, and profitability has a positive effect on firm value. The result of model 2 testing, the resulting research shows that sales growth has a positive effect on firm value, Profitability has a positive effect on firm value, debt policy does not moderate the effect of sales growth on firm value and debt policy does not moderate the effect of profitability on firm value.
The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable Manurung, Clessy Cristine Putri; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1959

Abstract

This study aims to determine the effect of understanding the local government accounting system and human resource competence on the performance of financial managers with welfare benefits as a moderating variable at BPKAD (Regional Financial and Asset Management Agency) in Bekasi City. This research is a quantitative study. Data analysis was carried out using the Partial Least Square-Structural EM model through SmartPLS 3.0 software. With a causal research approach Primary data collection was carried out by distributing questionnaires to all employees at BPKAD in Bekasi City. The analysis of this research explain that (1) Understanding of local government accounting systems does not affect the performance of financial managers; (2) Human resource competence has a positive effect on the performance of financial managers; (3) Welfare allowances do not moderate the influence of the relationship between the understanding of the local government accounting system and the performance of financial managers; (4) Welfare allowances do not moderate the effect on the relationship of human resource competence on the performance of financial managers.
The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable Kurniawati, Dewi; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2021

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.
Pengaruh Kepemilikan Institusional, Kompleksitas Operasi, Dan Financial Distress Terhadap Audit Delay (Studi Empiris pada Sektor Infrastuktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Selviana Dwiningsih; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.277

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kepemilikan Institusional, Kompleksitas Operasi, Dan Financial Distress Terhadap Audit Delay. Metode penelitian ini mengunakan metode penelitian kuantitatif dengan sumber data sekunder yaitu dengan menggunakan data keuangan dan laporan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan infranstruktur yang Terdaftar di Bursa Efek Indonesia (BEI) selama periode Tahun 2019-2022 yang menghasilkan 92 sampel laporan keuangan perusahaan dengan Teknik pengambilan sampel menggunakan Teknik purposive sampling. Uji statistik deskriptif, uji asumsi klasik, uji korelasi, uji regresi linear berganda dan uji hipotesis digunakan untuk menganalisis penelitian ini. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap Audit Delay, kompleksitas operasi tidak berpengaruh terhadap Audit Delay, dan Financial Distress berpengaruh terhadap Audit Delay.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) rofiana adawiyah; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.312

Abstract

This study aims to test and analyze the effect of corporate governance mechanisms proxied by institutional ownership, the proportion of independent commissioners and the total audit committee on tax avoidance practices with company size as a moderating variable in infrastructure companies listed on IDX during the 2019-2022 period. The population in this study were infrastructure companies in the 2019-2022 period which resulted in 121 samples of Company financial statements. The results of this study indicate that institutional ownership, the total audit committee has a significant positive effect on tax avoidance, the proportion of the board of commissioners has a significant negative effect on tax avoidance, company size is unable to moderate institutional ownership, proportion of independent commissioners and total audit committee on tax avoidance.
Pengaruh Likuiditas, Leverage, dan Manajemen Laba Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) yuniar rahmawaati; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.318

Abstract

This research aims to test and analyze the impact of liquidity, leverage, and profit management on tax aggressiveness on infrastructure companies listed on the Indonesia Stock Exchange in 2019-2022. This study used a quantitative method with secondary data sources using data in the form of annual corporate reports. The sampling technique used is purposive sampling method and obtaining as many as 95 samples. The analysis methods used are descriptive statistical analysis, classical assumption test, correlation test, multiple linear regression test and hypothesis test. The results of this study show that liquidity and leverage have no effect on tax aggressiveness. Profit management has a positive effect on tax aggressiveness
Pengaruh Intensitas Modal, Intensitas Aset Tetap, dan Tingkat Utang terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek IndonesiaTahun 2019-2022) Anggi Kirana Septiani; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

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

Abstract

The purpose of this study was to test and analyze the influence of capital intensity, fixed asset intensity, and leverage on tax management. This research method uses quantitative research methods, with secondary data sources using financial data and the company's annual reports. The population in this study is all companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sub-sector in 2019-2022 period that produced 195 samples of corporate financial statements using purposive sampling techniques. The analysis methods applied in this study are descriptive statistical tests, classical assumption tests, correlation test, multiple linear regression tests, and hypothesis tests. The results of this study indicate that capital intensity has a positive effect on tax management, fixed asset intensity has a positive effect on tax management, and leverage has a negative effect on tax management.
Pengaruh Spesialisasi Auditor, Opini Audit, dan Pergantian Auditor Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Transportasi dan Logistik Tahun 2020-2023 Bella Nugraheni; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1246

Abstract

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.
Pengaruh Kompleksitas Operasi, Komite Audit dan Kepemilikan Publik Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Properties & Real Estate Periode 2020-2023 Ninda Sherly Anggraini; Istianingsih Sastrodiharjo; Aloysius Harry Mukti; Bambang Prayogo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3912

Abstract

This study aims to analyze the effect of operating complexity, audit committee, and public ownership on audit delay in property and real estate sector companies in Indonesia during the period 2020-2023. This study used a sample of 71 companies selected by purposive sampling method. This research uses descriptive statistical techniques with a quantitative approach. The analysis and testing tools used in this study are Descriptive Statistical Test, Classical Assumption Test, which consists of Normality Test, Multicollinearity Test, Heteroscedasticity Test, and also Autocorrelation Test. The results show that operating complexity and public ownership have a positive effect on audit delay, while the audit committee has no significant effect
Pengaruh Independensi, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment : Studi Empiris pada Kantor Akuntan Publik di Bekasi Dina Juniarti Barokah; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1432

Abstract

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.
Co-Authors Aditya Budiharto Ahmad Sabiq Eko Saputro Alifia Fairuuz Eka Tjipta Anggi Kirana Septiani Arta Elisabeth Purba Asih Waris Lestari Bambang Prayogo Bella Nugraheni Dewi Kurniawati Dina Juniarti Barokah Djoko Menutomo Edi Wahyu Wibowo Eka Dyah Wijayanti Elah Nurzullah Frida Aprillia Gebby Berlian Laoli Ignatius Joko Herwanto Istianingsih Sastrodiharjo Jangasih Situngkir Kafabih, Abdullah Kevin Leopoldus Sena Lalu Irjan Atmanegara Lodewyck Z. S. Pattihahuan Lonnol Bhrahmantio M.F Christiningrum M.F Christiningrum Manurung, Clessy Cristine Putri Muhammad Gifari Ninda Sherly Anggraini Oscar Herminto Hasmoro R. Moh. Arief Budihartono Risma Wulandari rofiana adawiyah Selviana Dwiningsih Setiyo Utami Suryati Veronika Susi Adiawaty Triasesiarta Nur Triwacananingrum, Wijaya Wilma Yulinda yuniar rahmawaati Yuniati, Triana Zahrotunisa Laeliyah