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All Journal Jurnal Manajemen Bisnis Krisnadwipayana Jurnal Akuntansi dan Bisnis Krisnadwipayana
Herry Winarto
Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGENDALIAN INTERNAL DAN BUKTI AUDIT TERHADAP OPINI AUDIT (Studi Empiris di Kantor Akuntan Publik di Jakarta Timur) Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.815 KB) | DOI: 10.35137/jabk.v7i1.374

Abstract

The population in this study amounted to 40 KAP in the East Jakarta area. The sample in this study uses Cluster Sampling, with the criteria for respondents submitted to the Director of Public Accountants by IAI. Data obtained by collecting questionnaires directly to respondents as many as 42 and 42 returned questionnaires, as well as 38 questionnaires that can be processed. Internal Control and Audit Evidence have a significant and positive effect on Audit Opinion and simultaneous results indicate that the variable Internal Control and Audit Evidence contribute significantly and positively to Audit Opinion. This can be seen from the results of the coefficient of determination (R2 test) of 67.8%.
PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Herry Winarto; Dici Oktaria
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.686

Abstract

This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2016-2019. The number of companies that were used as samples for this study were 10 companies using the purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), individual parameter significance test (t test) and coefficient of determination. Based on the results of the study, it shows that the Intensity of Fixed Assets, Leverage, simultaneously has a significant effect on Tax Avoidance with a significance level of 0.004. While partially, Asset Intensity has a positive effect having a significance value of 0.007 and Leverage has a significant effect on Tax Avoidance having a significance value of 0.049
Co-Authors Budi Sayoto Dewi Haryanti Dici Oktaria Eneng Rochmah Eva Nuraisyah Istiqomah Istiqomah Iwan Ardiawan JMV Mulyadi Noerlita Cahyani Tami Sri Aminah