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Analisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Oktavia, Mari; Tanujaya, Kennardi
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.98 KB)

This research investigates factors affecting timeliness of annual corporate financial reporting in Indonesia. The sample of the research is a company listed on Indonesia Stock Exchange (BEI) in 2012-2017. Company size, company profitability, company age, leverage, audit committee independence, member audit committee, audit committee experience, auditor type, audit report, auditor rotation and audit opinion used as variable independent. The sample of this research includes 335 company on BEI with 1.675 data. Data obtained from financial statement year ended 2012 until 2017 and panel-regression test to examine the study hypotheses. This reaearch found the average time company needs 120 days for issuing financial report. Variable company age and audit report have significant positive impact on timeliness of financial. Audit committee independent and member audit committee have significant negative impact on timeliness. However variable company size, company profitability, audit committee experience, auditor type, auditor rotation and audit opinion had no effect significant toward timeliness financial report.

DETERMINAN TARIF PAJAK EFEKTIF PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tanujaya, Kennardi; Valentine, Ivo
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.739

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.  

Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak Kennardi Tanujaya; Dewi Ratna; Iwan Suhardjo
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6094

This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Control variables are firm size, profitability, leverage, and market to book value. This study is designed as a causal-comparative study in which the relationship of each variable is tested. The population consists of all companies listed on the IDX in the 2014-2018 period. Listed companies are classified based on specified criteria to obtain observations of 460 data for ETR and 506 data for CFETR. The data are processed to form hypotheses using descriptive methods and regression methods. The research concludes that managerial ownership, the composition of the board of commissioners and financial distress negatively affect tax avoidance. While family ownership, institutional ownership, foreign ownership, independence of the board of commissioners and the frequency of board meetings do not have a significant relationship to the practice of tax avoidance.

Struktur Kepemilikan dan Karakteristik Dewan Perusahaan terhadap Kualitas Audit di Indonesia Kennardi Tanujaya; Fendrawati Susiana
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4717

Kajian ini bermaksud menyelidiki pengaruh struktur kepemilikan dan karakteristik dewan perusahaan terhadap kualitas audit yang didapatkan Perusahaan. Variabel independen yang terlibat dalam penelitian berupa konsentrasi kepemilikan, kepemilikan direksi, ukuran dewan, dewan independen, komite audit, kepemilikan institusional dan kepemilikan asing. Variabel terikat yang diteliti adalah kualitas audit yang diukur dengan ukuran auditor dan going concern accuracy. Ukuran perusahaan dan leverage berperan sebagai variabel kontrol. Penelitian melibatkan sampel berupa 459 perusahaan di Indonesia yang telah terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Pengumpulan sampel dalam penelitian menggunakan metode purposive sampling. Data yang dikaji merupakan laporan keuangan tahunan perusahaan yang telah diaudit. Data dianalisis dengan menggunakan analisis regresi logistik, dimana variabel terikat adalah data dummy. Penelitian membuktikan bahwa konsentrasi kepemilikan berpengaruh signifikan positif terhadap ukuran auditor dan going concern accuracy. Kepemilikan asing serta ukuran dewan ditemukan berpengaruh signifikan positif terhadap ukuran auditor namun tidak terhadap going concern accuracy, sedangkan dewan independen ditemukan berpengaruh signifikan positif terhadap going concern accuracy namun tidak terhadap ukuran auditor. Variabel seperti kepemilikan direksi, institusional dan komite audit tidak berhasil ditemukan hubungan signifikan terhadap kualitas audit yang diukur dengan ukuran auditor dan going concern accuracy.

Analisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Mari Oktavia; Kennardi Tanujaya
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.433

This research investigates factors affecting timeliness of annual corporate financial reporting in Indonesia. The sample of the research is a company listed on Indonesia Stock Exchange (BEI) in 2012-2017. Company size, company profitability, company age, leverage, audit committee independence, member audit committee, audit committee experience, auditor type, audit report, auditor rotation and audit opinion used as variable independent. The sample of this research includes 335 company on BEI with 1.675 data. Data obtained from financial statement year ended 2012 until 2017 and panel-regression test to examine the study hypotheses. This reaearch found the average time company needs 120 days for issuing financial report. Variable company age and audit report have significant positive impact on timeliness of financial. Audit committee independent and member audit committee have significant negative impact on timeliness. However variable company size, company profitability, audit committee experience, auditor type, auditor rotation and audit opinion had no effect significant toward timeliness financial report.

Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; Verent Verent
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1233

This study is aimed to analyze audit quality and corporate governance towards earning management. The independent variables used in this study are auditor size, specialist audit, tenure audit, ownership concentration, internal ownership, family ownership, institutional ownership, the board size, independent directors, and board activity. Meanwhile, leverage, company size, and operational cash flow are used as control variables in this study. Earning management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock Exchange within the 2014-2018 periods. Samples are analyzed using a purposive sampling method and there are 1,672 observational data examined in this study. Data are tested by applying the panel regression method. The research concluded that independent variables which include specialist audits, ownership concentration, internal ownership, and institutional ownership do not significantly influence profit management. While results of the independent variables which include auditor size, audit tenure, family ownership, the board size, independent directors, and board activity are variables that have a significant positive relationship. Control variables that include leverage, company size, and operating cash flow have a significant effect on earning management that opposed the independent variable, which is significantly negative.

Determinan Tarif Pajak Efektif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; Ivo Valentine
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.739

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.

Analisis Determinan Penghindaran Pajak di Indonesia Kennardi Tanujaya; Erna Erna
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6092

The purpose of this research is to determine the factors that impact tax avoidance in Indonesia. The factors used in this research are profitability, leverage, firm size, capital intensity, proportion of independent commissioner, audit quality, and audit committee. Purposive sampling method used to determine the object of research. The object of research is all companies’ financial statements which listed on the Indonesia Stock Exchange period 2015-2019. A total of 210 companies were used as research samples for the effective tax rate measurement and 230 companies were used as research samples for the cash effective tax rate measurement. The results indicate that profitability, leverage, and firm size have a significant effect on tax avoidance measure by effective tax rate. Capital intensity, proportion of independent commissioner, audit quality, and audit committee have no significant effect. The results indicate that profitability, leverage, and proportion of independent commissioner have a significant effect on tax avoidance measure by cash effective tax rate while firm size, capital intensity, audit quality, and audit committee have no significant effect. Hence, the investor can consider risk of tax avoidance occurred in the Company that cause potential loss in the future through analysis from the financial ratio and the effectiveness of the corporate governance implemented.

Determinants That Influence Audit Delay Kennardi Tanujaya; Sinta Nuriah
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.

Determinants That Influence Audit Delay Tanujaya, Kennardi; Nuriah, Sinta
Global Financial Accounting Journal Vol. 7 No. 1 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7626

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissionersâ€™ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.

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