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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Vokasi Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Bina Bangsa Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Indonesian Journal of Social Science Research Unram Journal of Community Service (UJCS) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Journal of Student Research Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Informatika Ekonomi Bisnis International Journal of Multidisciplinary Approach Research and Science Jurnal RAK (Riset Akuntansi Keuangan) International Journal of Economic Research and Financial Accounting Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Medika: Medika
Fredy Olimsar
Universitas Jambi
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Journal : Jurnal Akuntansi Kompetif

 1 
PENGARUH KOMPLEKSITAS OPERASI, AUDIT TENURE, UMUR PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Ningrum, Fitri Setya; Hizazi, Achmad; Olimsar, Fredy
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2261

Abstract

This study aims to analyze the influence of operational complexity, audit tenure, company age, and profitability on audit delay with Good Corporate Governance (GCG) as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research employs a quantitative approach using purposive sampling, involving 40 companies over three years, resulting in 120 observations. The data analysis method used is multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that company age and profitability have a significant negative effect on audit delay, while operational complexity and audit tenure have no significant effect. Furthermore, Good Corporate Governance is proven to moderate the effect of audit tenure on audit delay, but does not moderate the effects of operational complexity, company age, and profitability on audit delay. This research is expected to contribute to companies, auditors, and investors in understanding the factors that influence the timeliness of financial reporting. Keywords: Operational Complexity, Audit Tenure, Company Age, Profitability, Audit Delay, Good Corporate Governance.
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS PERSEDIAAN, INTENSITAS MODAL, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) 70 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023 Firmansyah, Dino; Afrizal; Olimsar, Fredy
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2439

Abstract

This study aims to examine the effect of Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity on Tax Avoidance. The variables studied are Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity as independent variables, while tax avoidance is the dependent variable. This research uses a quantitative method. The population consists of companies listed in the Jakarta Islamic Index (JII) 70 on the Indonesia Stock Exchange during 2021-2023. The sample includes 42 companies selected using purposive sampling. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique applied in this study is multiple linear regression with the help of IBM SPSS 25 software. The results show that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity has a significant negative effect on tax avoidance, while accounting conservatism has no positive effect on tax avoidance, and capital intensity has no negative effect on tax avoidance. The variables of accounting conservatism, inventory intensity, capital intensity, and fixed asset intensity simultaneously have an effect on tax avoidance.
Co-Authors - Afrizal AA Sudharmawan, AA Abdul Basir Achmad Hizazi Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Anggelita, Cristina Merry Des Ariyani, Lisa Arya Ramadhan Arya Ramadhan Bambang Rismadi Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dios Nugraha Putra Dwinajayanti, Risky Elisabeth, Christine Riani Enggar Diah Puspa Arum Fahmi, Andri Firmansyah, Dino Fransisca Dyah Anggraini FRIYANI, RITA Gusniadi, Revi Ilham Halimatus Sakdiah Hendy Tannady Hernando, Riski Herry Mokoginta Ida Ayu Putu Sri Widnyani Ilham Wahyudi Ilham Wahyudi Iskandar Sam Iskandar Sam Ismail Mokoagow Istiqomah Melinda Jamhari Ramdani Mukti Jayawarsa, A.A. Ketut Kadeni Kadeni, Kadeni Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Mardini, Sasra Marpaung, Rumintar J. H. Misidawati, Dwi Novaria Misni Erwati, Misni Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Mukhzarudfa, Mukhzarudfa Mulya, Melati Najib, Muhammad Ali Nanda, Dahlia Yulia Natalia Fitria Revini Pranata Nela Safelia Nela Safelia, Nela Netty Herawaty Niken Hervina Ningrum, Fitri Setya Nurhikmah Sibua Nurmawati Mambuhu Nurmawati Mambuhu Nurul Firda A Purwonegoro, Lesgawati Putra, Dian Octama Putra, Dios Nugraha Putri, Mezelia Clarinda Laksono R. Rama Muamar Rifki Ratih Kusumastuti Reni Mubaliroh Rico Wijaya Z Riski Hernando Rita Friyani Rita Friyani Rizki, Muhammad Fiqih Julian Rofikhoh Rofikhoh Salwa, Amirah Samalua Waoma Sari, Naura Juwita Shinta Adelia Sari Simangunsong, Bangkit Hamonangan SRI RAHAYU Sri Wahyuningsih Sudradjat, Abdi Dwiantara Syukri , Adi Ikhsan Tama, Amri Tanti Widia Nurdiani TEGAR ZAKI HANAFI Tialonawarmi , Feny Tialonawarmi, Feny Triani, Yuli Uli Wildan Nuryanto Ulum, M Bustanul Utami, Eva Yuniarti Victor Pattiasina Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Sriayudha Yudi Yuliana Yuliana Yuliana Yuliana Yulmardi Yulmardi Yuniarti , Yenny Zulma, Gandy Wahyu Maulana