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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomis
Jenny Sihombing
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Financial Perspective Study on Tax Avoidance Hisar Pangaribuan; Jouse Fernando HB; Sukrisno Agoes; Jenny Sihombing; Denok Sunarsi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2287

Abstract

Practically, it is still found that there is a distinction of interest between government and taxpayers, where the government has an interest in collecting taxes as optimal as possible to be channeled in the public interest, while taxpayers try to pay tax as efficiently as possible for their individual benefits. This study employed a confirmatory descriptive approach with aims to find out wheter financial reasons urged taxpayers to do tax avoidance. The population in this study is the annual financial statements of manufacturing companies listed in Indonesia Stock Exchange. The data collected and processed using the ordinary least square approach. This study proposed that transfer pricing has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, profitability has a significant effect on tax avoidance, and sales growth has a significant effect on tax avoidance. While the result of the simultaneous test shows that the overall predictor has a significant effect on tax avoidance. The findings from this study are important inputs, especially for government tax recipients to pay more attention to the companies where profitability and sales growth are high, and when receivables shifts are more concentrated on receivables with related parties when compared to receivables from other parties, the such companies are tend to do tax efficiency by means of tax avoidance.
SUATU EKPLORASI EARNINGS MANAGEMENT SEBAGAI DAMPAK DARI PROFITABILITAS DAN UKURAN PERUSAHAAN DI INDONESIA DAN MALAYSIA Jenny Sihombing
Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.34 KB) | DOI: 10.58303/jeko.v11i2.2057

Abstract

This study is quantitative empirical evidence about how the effect of profitability and return on assets on earnings management, this study also examines whether company size can moderate the effect of profitability on return on assets. The findings of this study support the state-owned bank program that was formed into holdings, merger was carried out for the purpose of making banks in Indonesia bigger, stronger in competing with foreign banks, so that they would be more trusted and produce better levels of profitability. The results of this study also shown that banks with a large level of profitability tend to (although not significant) report that their operating profit smaller than they should to, in order to reduce tax liability and corporate social responsibility to the community. Other results from this study have also shown that larger bank significantly effect earnings management, that is by reporting bank profits that are greater than what actually happened. The purpose of the company to do such earnings management is to maintain, even to increase the credibility of the bank. It was required a better supervision from internal banks (including audit committees) also from external banks (by external auditors), so that the reported quality of earnings be better, yet the investors and creditors are more secure in placing every single money in the bank.
STUDI TERKAIT DENGAN STANDAR PENGENDALIAN MUTU DAN KUALITAS AUDIT Hisar Pangaribuan; Jenny Sihombing; Ifki Putri Dwi Nanda Dutrianda
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.794 KB) | DOI: 10.58303/jeko.v13i4a.2418

Abstract

The aim of this study is to examine the effect implementation of audit quality control system in audit engangement on audit quality. The data collected for processing is obtained from the questionnaires distributed to auditors who have performed their professional duties as auditors (with minimum as a senior auditor). Statistical data processing is carried out for hypothesis testing in making conclusions using a variance-based approach. The Audit quality control system is a crucial thing in increasing user confidence in the attestation services provided by public accounting firms. The standards of quality control are useful to ensure the quality of the resulting audit can meet the objectives and specifications that have been previously set. When quality control systems are implemented properly, it will have a significant effect on improving the resulting audit quality. The three most important things in determining an adequate quality control system are the attitude of auditor independence, continuing professional education and the principle of prudence in engagement. The results of this study will be very useful for auditors in carrying out their duties so that audit quality is properly maintained.
Co-Authors Denok Sunarsi Ifki Putri Dwi Nanda Dutrianda Jouse Fernando HB Pangaribuan, Hisar Sukrisno Agoes