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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EkoPreneur
Moh. Yuddy Yudawirawan
Unknown Affiliation
Economics, Econometrics & Finance

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TELAAH INDEPENDENSI AUDITOR: ROTASI, ETIKA PROFESI DAN KECERDASAN EMOSIONAL Moh. Yuddy Yudawirawan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.63

Abstract

Freedom is an expensive thing. Auditor valuation has an impact on company value. But the company hopes to get a good image. Therefore, the auditor sholud have integrity and professionalism. This research discusses the effect of auditor rotation, professional ethics, and emotional intelligence on auditor independence. This research method is a quantitative, because it looks for the influence of independent variables with dependent variables. This finding confirms that auditor independence is determined by rotation, professional ethics and emotional intelligence. The purpose of this finding is, to create a condition of independence, it is necessary to integrate rules, namely normative rules (Minister of Finance), professional rules (Public Accounting Firm), work rules and self-regulation
Pengaruh Teknologi Informasi, Kesadaran Wajib Pajak, Efektivitas Pemungutan Pajak Terhadap Kemandirian Fiskal Daerah Adzanu, Luthfi; Moh. Yuddy Yudawirawan
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52495

Abstract

This study aims to obtain empirical evidence regarding the effect of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinions in companies operating in the consumer non-cyclical sector and listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research population consisted of 125 companies, and through a purposive sampling technique based on predetermined criteria, 39 companies were selected as the sample. With an observation period of five consecutive years, the total number of data analyzed amounted to 195. The data used in this study were secondary data derived from audited financial statements and annual reports published by each company. Logistic regression analysis was applied as the primary analytical method, with the support of E-Views 12 software. The findings of this study indicate that, simultaneously, audit report lag, audit reputation, and audit tenure influence the likelihood of a company receiving a going concern audit opinion. However, the results of the partial test show different effects. Audit report lag does not have a significant effect on the acceptance of going concern audit opinions, suggesting that delays in audit completion do not directly determine the auditor’s assessment of business continuity. Similarly, audit reputation does not significantly affect the issuance of going concern opinions, implying that the credibility or prestige of an audit firm alone is not a determining factor. In contrast, audit tenure has a significant effect, indicating that the length of the auditor’s engagement with a company plays an important role in shaping the auditor’s judgment regarding going concern issues. These results provide valuable insights for auditors, regulators, and stakeholders in assessing the factors influencing the issuance of going concern audit opinions.   Keywords: Going Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Tarif Pajak Dan Struktur Aktiva Terhadap Struktur Modal Sari, Maya; Moh. Yuddy Yudawirawan
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study was conducted with the aim of analyzing the effect of tax rates and asset structure on capital structure. The object of the research is focused on companies classified under the Consumer Non-Cyclicals sector and listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample selection was carried out using a purposive sampling method, resulting in eight companies that met the specified criteria. The data used in this study are secondary data in the form of audited annual financial statements obtained from the official website of the IDX. The analytical method employed is multiple linear regression, which is supported by both simultaneous tests (F-test) and partial tests (t-test) to examine the significance of the independent variables on the dependent variable. Furthermore, a series of classical assumption tests were performed, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, in order to ensure the validity and reliability of the regression model. The findings of the analysis reveal that tax rates and asset structure simultaneously have a significant effect on capital structure, which highlights the importance of fiscal policy and asset composition in determining financing decisions. However, the results of partial testing provide different insights. Tax rates do not have a significant effect on capital structure, implying that variations in tax obligations are not a dominant consideration for companies when formulating financing policies. Similarly, asset structure does not show a significant partial effect, suggesting that the proportion of fixed and current assets is not an independent determinant of capital structure decisions. Overall, these results indicate that other factors beyond tax rates and asset structure may play a more influential role in shaping capital structure within Consumer Non-Cyclicals companies. Keywords: Tax Rates, Asset Structure, Capital Structure
Co-Authors Adzanu, Luthfi Maya Sari