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

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Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi Kennardi Tanujaya; Grace Vaustine
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16556

Abstract

Latar Belakang: Laporan keuangan mencantumkan informasi yang dijadikan sebagai patokan bagi para investor untuk menilai kinerja perusahaan. Perusahaan diharuskan melaporkan laporan keuangan yang telah ditandatangani auditor sesuai dengan waktu yang telah ditetapkan. Hal ini bermaksud agar berita yang dimuat dalam laporan keuangan tersebut masih memiliki nilai manfaat bagi pihak pengguna. Penghindaran pajak adalah kegiatan yang dilakukan manajemen untuk mengurangi beban pajak dan dianggap tidak menguntungkan bagi pihak lain. Oleh karena itu, auditor akan lebih teliti dalam mengaudit tetapi hal ini membutuhkan pengorbanan waktu yang lebih panjang.Tujuan: Penelitian bertujuan mengkaji pengaruh penghindaran pajak terhadap keterlambatan audit serta tipe auditor sebagai variabel moderasi dari hubungan keterlambatan audit dan penghindaran pajak.Metode Penelitian: Data diperoleh dari laporan perusahaan yang terdaftar di BEI (data sekunder) serta menggunakan metode purposive sampling. Metode penelitian adalah metode regresi panel. Total terdapat 363 perusahaan yang menjadi sampel.Hasil Penelitian: Hasil menyatakan penghindaran pajak ETR berpengaruh positif terhadap keterlambatan audit dan penghindaran pajak CETR tidak berpengaruh terhadap keterlambatan audit. Tipe auditor yang menjadi variabel moderasi juga tidak dapat mempengaruhi hubungan penghindaran pajak ETR maupun CETR terhadap keterlambatan audit.Keaslian/Kebaruan Penelitian: Penelitian ini adalah replikasi dari penelitian sebelumnya yang diuji kembali dengan menambahkan satu pengukuran lain pada variabel independen dan diuji pada perusahaan BEI dengan menggunakan data panel.
THE IMPACT OF ESG PERFORMANCE AND CORPORATE FINANCIAL CONDITION ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA Tanujaya, Kennardi; Dharmawan, Caesar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i1.2322

Abstract

ABSTRAKManajemen laba yang efektif dapat memengaruhi transparansi dan akuntabilitas laporan keuangan perusahaan, sementara kinerja ESG (Environmental, Social, and Governance) berperan penting dalam keberlanjutan bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kondisi keuangan perusahaan dan kinerja ESG terhadap praktik manajemen laba, serta implikasinya di Indonesia. Penelitian ini menggunakan data dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten mengungkapkan laporan keberlanjutan dalam periode tujuh tahun terakhir. Metode analisis yang diterapkan adalah regresi panel, dengan aplikasi Eviews 12 untuk mendukung pengolahan data. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif terhadap praktik manajemen laba dan kondisi keuangan perusahaan memiliki pengaruh signifikan negatif. Temuan ini mengindikasikan bahwa meskipun perusahaan dengan kinerja ESG tinggi mungkin merasa tertekan untuk menunjukkan kinerja finansial yang baik, kondisi keuangan yang baik tidak selalu mendorong perusahaan untuk melakukan manajemen laba. ABSTRACTEffective earnings management can influence the transparency and accountability of a company's financial reports, while ESG (Environmental, Social, and Governance) performance plays a crucial role in business sustainability. The purpose of this research is to analyze the impact of a company's financial condition and ESG performance on earnings management practices, as well as its implications in Indonesia. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) that have consistently disclosed sustainability reports over the past seven years. The analytical method applied is panel regression, utilizing Eviews 12 software to support data processing. The results indicate that ESG performance has a positive effect on earnings management practices, while the company's financial condition has a significant negative impact. These findings suggest that although companies with high ESG performance may feel pressured to demonstrate good financial performance, strong financial conditions do not always encourage companies to engage in earnings management.
Kepemilikan Keluarga dan Penghindaran Pajak di Indonesia: Efek Moderasi dari Kualitas Audit Kennardi Tanujaya; Angelin Angelin
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p07

Abstract

Tax avoidance is an action that can be taken by companies in an effort to reduce their obligation to pay taxes legally. Family and non-family companies have different characteristics in making tax avoidance decisions where family companies tend to prioritize the company's reputation in the future. This study aims to examine the effect of family ownership on the occurrence of tax evasion, as well as the role of audit quality in moderating this relationship. There are 777 companies listed on the Indonesia Stock Exchange from 2017 to 2021 as the study population. Companies that meet the sample criteria are 239 companies. The data analysis method used in this study is the panel regression method. The results showed that family ownership can influence ETR in a significant positive way. The effect of audit quality cannot strengthen the relationship between family ownership and tax evasion. Keywords: Tax Avoidance; Family Ownership; Audit Quality
The effect of tax planning activities and firm characteristic: Evidence from Indonesia Kennardi Tanujaya; Winda Lius
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.765

Abstract

This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? Kennardi Tanujaya; Christian
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.419

Abstract

Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.
DETERMINANTS OF THE TIMELINESS OF PUBLISHING FINANCIAL REPORTS: NON-FINANCIAL COMPANIES IN INDONESIA Tanujaya, Kennardi; Elliany, Elliany
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4795

Abstract

Background: The timeliness of publishing financial reports is very important for companies and users of financial information. Delays in publishing financial reports can impose sanctions on the company concerned, hinder economic decisions, and even create a bad reputation for the company among investors.Purpose: This research aims to examine the influence of company size, profitability, leverage, number of subsidiaries, board independence, board ownership, audit quality, and composite corporate governance index (CG-Index) on the timeliness of publishing financial reports.Research method: The data analysis method used in this research is panel regression analysis with a total of 439 company analysis units over 5 years.Research result: Panel regression test results show that the variables profitability and board independence have a significant negative effect on the timeliness of publishing financial reports. Audit quality and the CG-Index have a significant positive relationship with the timeliness of publishing financial reports.Originality/Novelty: The research uses the CG-Index to measure the effectiveness of corporate governance in reducing the potential for audit delays in developing countries.
PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA Pina, Pina; Tanujaya, Kennardi
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.360

Abstract

This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.
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