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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Media Wahana Ekonomika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Bina Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI Akurasi

Tanujaya, Kennardi

Universitas Internasional Batam

Author-ID : 4000483

Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 57 Documents Claim Missing Document

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Building Science-Based Community Service Synergy, Specifically The Spreadsheets At Harapan Utama Vocational High School Winda Lius; Kennardi Tanujaya
ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Referring to Universitas Internasional Batam Higher Education, which includes education, research and community service, universities should be able to carry out this community service in a functional and integrated way. Community service as one of the pillars of higher education occupies a strategic position in community advancement and education to improve the community's quality of life. The form of coaching is considered the most what is realistic is nothing other than the provision of offerings through skills training and mentoring that are deemed useful to local community audiences. The Community Service Student Creativity Program is a means for students to fulfill the third mission of higher education, community service. The program that we propose this time has the title "Building Science-Based Community Service Synergy, Specifically the Spreadsheets at Harapan Utama Vocational High School". The form of this program is the development of students as a society in the field of science through the creation of modules or teaching materials as additional guides to the lessons. This program has the goal of creating a society that is rich in knowledge and assisting the learning process in an interesting, relevant and quality way. From the program described above, the method that will be used in achieving the goals is through various stages such as initial visits to partners in the preparatory stage, starting to study and preparing material for implementation, and finally the evaluation stage, namely finalizing teaching materials to partners.

Struktur Kepemilikan dan Kinerja Perusahaan di Indonesia: Efek Moderasi Kualitas Audit Tanujaya, Kennardi; Caroline Simanjuntak, Nancy Monica; Anita, Anita
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.13900

ABSTRAK Studi ini memiliki dua tujuan utama, yang pertama adalah menguji secara langsung dampak struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non-keuangan yang terdaftar di BEI dan menggunakan purposive sampling . Panel regresi digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non-keuangan terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru tentang hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi referensi bagi manajemen dalam mengambil keputusan serta kebijakan perusahaan yang berhubungan dengan struktur kepemilikan dan kinerja perusahaan. Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit. ABSTRAK Penelitian ini mempunyai dua tujuan utama, tujuan pertama adalah untuk menguji secara langsung pengaruh struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah untuk menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non keuangan yang terdaftar di BEI dan menggunakan purposive sampling. Regresi panel digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non keuangan yang terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru mengenai hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi acuan bagi manajemen dalam mengambil keputusan dan kebijakan perusahaan terkait struktur kepemilikan dan kinerja perusahaan. Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.

Dinamika Kinerja Perusahaan: Peran kritis Diversitas Gender Sebagai Variabel Moderasi Ivone, Ivone; Anisa, Amanda Putri Nur; Tanujaya, Kennardi
Jurnal Media Wahana Ekonomika Vol. 21 No. 1 (2024): Jurnal Media Wahana Ekonomika, April 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i1.14513

ABSTRAK Fenomena diversitas gender dalam tata kelola perusahaan menjadi sebuah hal yang menarik untuk diamati, terutama di indonesia. Penelitian ini dilakukan guna menguji pengaruh ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan terhadap kinerja perusahaan serta analisa dampak dimoderasi oleh diversitas gender. Pemilihan sampel dilakukan dengan teknik purposive sampling menghasilkan 301 perusahan non keuangan yang terdaftar di BEI dengan periode data 5 tahun sehingga berjumlah 1,503 data. Pengujian data dilakukan dengan analisis linear berganda. Hasil penelitian memperlihatkan kalau ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan mempengaruhi kinerja perusahaan. Diversitas gender mampu memperkuat hubungan usia dewan terhadap kinerja perusahaan serta memperkuat hubungan keragaman kebangsaan terhadap kinerja perusahaan. Kata Kunci: Diversitas Gender, Kinerja Perusahaan, Ukuran Dewan, Keragaman Kebangsaan, Rangkap Jabatan. ABSTRACT The phenomenon of gender diversity in corporate governance is an interesting thing to observe, especially in Indonesia. This study aimed to examine the effect of board size, board age, nationality diversity and concurrent positions on firm performance and analyse the impact moderated by gender diversity. The sample selection was conducted using the purposive sampling techniques resulting in 301 non-financial companies listed on the IDX with a 5-year data period totalling 1,503 data. The data were analyzed using multiple linear regression analysis. The results showed that board size, board age, nationality diversity and concurrent positions affect firm performance. Gender diversity is able to strengthen the relationship of board age to firm performance and strengthen the relationship of nationality diversity to firm performance. Keywords : Gender Diversity, Firm Perfomance, Board Size, National Diversity, Multiple Directorship.

HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK Tanujaya, Kennardi; Anggreany, Elva
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of the size of the board of directors on taxavoidance and also to expand the existing literature by examining the mediatingeffect of sustainability performance on the relationship between gender and taxavoidance in the Indonesian context. This study will examine all companies listed onthe Indonesia Stock Exchange that meet the criteria other than the financial sectorfrom 2016-2020. Tax avoidance which is the dependent variable is measured byCETR (Cash Effective Tax Rate) using partial least squares (PLS) software. Thesample used was 148 companies using a purposive sampling procedure. The resultsof this study indicate that the size of the board of directors has no significant effecton tax avoidance, gender diversity has a significant negative effect on tax avoidance,but with the inclusion of sustainability performance as a mediating variable in therelationship between gender diversity and tax avoidance, the results are notsignificant

Pengaruh Karakteristik Perusahaan dan Komite Audit Terhadap Audit Report Lag Reny; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The effect of company characteristics and audit committee toward audit report lag is the purpose of this study. Period difference between company close book date and audit report publish date is measurement for this dependent variable. Company characteristics are measured by company size, income and leverage. The audit committee is measured by audit committee expertise, audit committee tenure, audit committee overlap, audit committee independence, audit committee size and audit committee meetings. The research object used is the companies listed on the IDX as of 2016 to 2020 with the company's annual report as a source of research data. Purposive sampling method in data collection is applied. The total data sampled were 520 companies with 1,564 data studied. The results of this study found that company size, audit opinion, income and tenure of the audit committee had a significant positive effect on audit report lag. Meanwhile, the variables of KAP size, leverage, audit committee expertise, audit committee overlap, audit committee independence, audit committee size and audit committee meeting have no significant effect on audit report lag.

Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator Yanti, Lili; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.

Auditor Business, Audit Committee, Report Quality: Intervening Effect of Audit Delay Tanujaya, Kennardi; Evelyn, Vinvin; Ivone, I
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.63956

This research analyzes the effect of auditor busyness and audit committee characteristics on financial reporting quality, with audit delay as a mediating variable. This research is quantitative and uses panel regression data as an analysis method. Listed cyclical goods companies in the Indonesia Stock Exchange are used as the sample data, ranging from 2018-2022, with 375 samples. The results from this research show no significant influence between auditor busyness and the characteristics of the audit committee on the financial reporting quality, with audit delay as a mediating variable. However, audit committee size and meetings show a significant positive influence on audit delays. Meanwhile, a significant positive impact was also found between audit delay and the quality of financial reports. The outcomes of this research are expected to benefit companies and investors in understanding some factors that cause audit delays. It is also expected to give investors a better understanding of where audit delay indicates doubts about the quality of financial reports. Research about auditor busyness is scarce, especially in Indonesia, and this study is the first in Indonesia to examine the factors that affect financial reporting quality, with audit delay as an intervening variable due to the importance of financial reporting quality as it is used for decision-making.

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.

The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion Sari Dewi; Gary; Hanini Ilyana Che Hashim; Kennardi Tanujaya
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2556

The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances. The method of data collection type of questionnaire used is the Likert scale. Data analysis used SEM-PLS because it has a high level of flexibility. The main findings are that tax evasion cases always occur in any country and vary in nominality. Tax regulations and corruption cases have an impact on reducing tax compliance. Theory and practical implications Through this research, the insights of parties regarding tax evasion will be broader for all parties who report taxes to increase the value of tax compliance. In addition, the government will understand the relationship of problems in the country. The level of tax evasion has results similar to those of most other studies that have a strict relationship with a country's tax regulations.

KETERLAMBATAN LAPORAN AUDIT: INTERAKSI ANTARA FAKTOR INTERNAL PERUSAHAAN DAN KONSENTRASI KEPEMILIKAN SEBAGAI PEMODERASI Angelin Alienta; Kennardi Tanujaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.01.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i01.p03

Penelitian ini dilatarbelakangi oleh tingginya keterlambatan penyampaian laporan audit pada perusahaan sektor properti di Bursa Efek Indonesia, yang menghambat pengambilan keputusan para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan tersebut, seperti dampak COVID-19, fungsi audit internal, independensi dewan direksi, ukuran dewan, dan frekuensi rapat dewan. Metode yang diterapkan adalah pendekatan kuantitatif dengan data sekunder dari laporan keuangan dan laporan tahunan perusahaan periode 2018-2022 yang berjumlah 47 perusahaan, yang dianalisis menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa COVID-19 berhubungan signifikan positif dengan keterlambatan laporan audit, sedangkan fungsi audit internal memiliki hubungan signifikan negatif. Variabel independensi dewan direksi, ukuran dewan, dan rapat dewan tidak signifikan, begitu juga dengan moderasi konsentrasi kepemilikan. Simpulan penelitian menegaskan pentingnya audit internal dalam mempercepat laporan audit. Implikasi dari penelitian ini adalah perlunya perusahaan memperkuat fungsi audit internal dan memperbaiki tata kelola untuk mengurangi keterlambatan.

Co-Authors Ameilia Cantikasari Andy Mandela Angel Angel Angelin Alienta Angelin Angelin Angelin Angelin Anggreany, Elva Anisa, Amanda Putri Nur Anita Anita Caroline Simanjuntak, Nancy Monica Catherine Catherine Chrislin Chrislin Christian Christine Gabriella Dewi Ratna Dharmawan, Caesar Elia Andiana Elliany, Elliany Erica Erica Erika Anggellina Manik Erna Wati Evelyn, Vinvin Feeny Feeny Fendrawati Susiana Fenny Anita Fenny Anita Gary Grace Vaustine Hanini Ilyana Che Hashim Herryanto Herryanto Ice Marselina Ifa Zuraidah Isnaini Ria Angraini Ivo Valentine Ivone, I Ivone, Ivone Iwan Suhardjo Jasinda Iriani Jecelyn Angelica Jeclyn Jeclyn Jhohari Jhohari Jovi Ong Kevin Jonay Lie Lili Yanti, Lili Mari Oktavia Narumi Yuki Nur Alfira Nuriah, Sinta Oktavia, Mari Osgood Feriady Darma Saputra Pina, Pina Renaldy Al Faris Pratama Rendy Rendy Reny Reny Reny Riyanti Teresa Sari Dewi Shelvia Agustini Putri Sherly Sherly Silvia Debora Panjaitan Sinta Nuriah Valentine, Ivo Verent Verent Willy Kaslianto Winda Lius Winda Lius Winny Winny Yollanda Alya Safitri

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