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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kontemporer Akuntansi Media Riset Akuntansi Auditing & Informasi
Sukrisno Agoes
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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.
ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA Sukrisno Agoes
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1030.267 KB) | DOI: 10.25105/mraai.v3i3.1796

Abstract

The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors' working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor's independence.This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market's Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation.Keywords: Financial report, auditing standard, quality control, public accounting firm's 
PENGARUH AUDIT FEE, INSTITUTIONAL OWNERSHIP DAN LITIGATION RISK TERHADAP KUALITAS AUDIT DIMODERASI DENGAN KOMITE AUDIT Aldo Rompas; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine how the effect of audit fees, institutional ownership and litigation risk on audit quality by moderating audit committees in manufacturing industries listed on the Indonesia Stock Exchange during 2015-2019. The sample selected by purposive sampling method and valid data are 30 companies. The data processing technique uses multiple regression analysis assisted by the Eviews (Enocometric Views) version 10 program and Microsoft Excel 2016. The results of this study indicate that litigation risk has a significant effect on audit quality, and the audit committee increases its influence on audit quality. The implication of this research is that the audit quality produced by the auditor will increase if the company has a high litigation risk.
PENGARUH KOMPETENSI DAN INTEGRITAS TERHADAP PENCEGAHAN KECURANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MEDIASI Muhammad Ramadhan Arif; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of competence, integrity, and experience on fraud prevention with internalcontrol as a mediating variable. This study uses internal auditors as the object of research. The data used areprimary data in the form of questionnaires distributed to internal auditors who work at commercial propertycompanies. There are 81 questionnaires were distributed to respondents and 73 returned. This study used aquantitative approach and used multiple linear regression analysis with additional validity and reliability tests. Thisstudy also uses hypothesis testing in the form of t statistic test and coefficient of determination test. The results ofthis study indicate that competence, integrity and internal control have an effect on fraud prevention, while theexperience variable has no effect on fraud prevention, and integrity has no effect on internal control, for competenceand experience variables have no effect on internal control.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY DAN KOMITE AUDIT SEBAGAI VARIABLE MODERASI Priti Siwa Linggam; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

1This study aims to analyze the effect of Institutional Ownership, Earnings Per Share & Financial Distress on Audit Delay moderated by the audit committee. 2This research was conducted using mining companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. 3The sample of this study was selected using the purposive sampling method 430 companies were obtained with a 5-year period, a total of 150 companies will be used as research objects. 5The research method used is 6Microsoft Excel and Economic Views (EViews) software to process and tabulate the data obtained. 7This study shows that Institutional Ownership has no effect on Audit delay, Financial Distress has no significant effect on Audit Delay, Earning Per Share has a significant effect on Audit Delay and the audit committee in this study is able to strengthen the influence of Financial Distress & Earnings Per Share on Audit Delay.8 The implication of this study is business needs to have a proper and efficient strategy in order to avoid the problem of audit delay.
PENGARUH LEVERAGE DAN PENGUNGKAPAN TATA KELOLA TERHADAP EARNING MANAGEMENT DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Timothy Tjandra; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to obtain empirical evidence regarding the effect of Leverage (LEV), and Corporate Governance (TK) on Earning Management (EM) with Tax Avoidance (TA) as a moderation variabel of Manufacturing company listed on BEI during 2018-2021. Sample was selected using purposive sampling method and uses secondary data in the form of financial reports obtain from the website www.idx.co.id. The total sample used was 216 data. Data processing techniques use multiple linear regression using Eviews 12.0 and Microsoft Excel 2019. The results of this study indicate that LEV and TK have positive but non significant effect to EM. TA reinforce LEV effect on EM. TA weakens TK effect on EM. The implication of this study is to see companies’ movement regarding earnings management, after covid-19 pandemic in Indonesia subsided.
PENGARUH FINANCIAL REPORTING QUALITY DAN FRAUDULENT ACCOUNTING TERHADAP INVESTMENT EFFICIENCY DENGAN ASYMMETRY INFORMATION SEBAGAI VARIABEL MODERASI Silvia Sandra; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial reporting quality and fraudulent accounting on investment efficiency in manufacturing industries listed in Indonesian Stock Exchange during the period of 2018-2020. This research used 88 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used. This research data was processed using Eviews 12. The result of this research shows that financial reporting quality have a significant and negative effect on investment efficiency whereas fraudulent accounting does not has a significant and negative effect on investment efficiency, while asymmetry information weakness the significant effect of financial reporting quality on investment efficiency and weakness the negative effect of fraudulent accounting on investment efficiency.
PENGARUH FRAUD STAR TERHADAP FINANCIAL STATEMENT FRAUD DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020) Jojor Lamria Situmorang; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to determine how fraud stars are: pressure, opportunity, rationalization, capability, and integrity of financial statement fraud with audit quality as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by purposive sampling method and valid data is financial statement data as the selected sample for the 2017-2020 period amounted to 144 (one hundred forty four) manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data processing technique uses multiple regression analysis assisted by the Eviews program. The results of this study show that the element of influence of fraud star on financial statement fraud using the Beneish M-Score model with audit quality with moderation variables described as follows, namely: pressure does not negatively affect financial statement fraud, opportunity and rationalization have a positive effect on financial statement fraud, capability does not have a positive effect on financial statement fraud, integrity has a negative effect on financial statement fraud, audit quality does not weaken the negative influence of pressure on financial statement fraud, audit quality weakens the positive influence of opportunity on financial statement fraud, audit quality does not weaken the negative influence of rationalization and capability on financial statement fraud, and audit quality reinforces the positive influence of integrity on financial statement fraud. The implication of this research is the need to use fraud detection tools, one of which is fraud star, which is a tool to detect financial statement fraud that can help investors in analyzing to provide information on the financial condition of companies to be invested in companies and the use of external audit quality implementation of financial statements is needed to avoid misstatement financial statements and also for potential investors about the use of the Beneish M-Score model in financial statements to predict whether the company category is a manipulator or not so that it requires more in-depth analysis in decision making
Co-Authors Aldo Rompas Denok Sunarsi Jenny Sihombing Jojor Lamria Situmorang Jouse Fernando HB Muhammad Ramadhan Arif Pangaribuan, Hisar Priti Siwa Linggam Silvia Sandra Timothy Tjandra