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All Journal Journal of Research in Business, Economics, and Education Akuntansi Prima
Jhon Piter
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Analysis of Factors Affecting Audit Quality at the North Sumatra Financial and Development Supervisory Agency Jhon Piter; Rini Indahwati; Enda Noviyanti Simorangkir
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

Researchers took the object of research at the North Sumatra Financial and Development Supervisory Agency (BPKP), the choice of objects was due to improving audit quality. The theories used in this research are theories about audit quality and its measurement. The population in this study were 150 auditors who worked at BPKP North Sumatra. The data collection method used was the survey method. The population used with the Slovin formula is 110 auditors and the sample size used is 30 auditors. The results of hypothesis testing in this study indicate that the variables of time budget pressure, auditor experience and understanding of information systems partially affect audit quality, while audit complexity and accountability variables have no effect on audit quality. Simultaneously, audit complexity, time budget pressure, auditor experience, accountability, and understanding of information systems affect audit quality. Based on the research results, audit complexity, time budget pressure, auditor experience, accountability and understanding of information systems have an effect on audit quality.
PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Verlyn Howard; Yosie Mei Four Tami Siagian; Sauh Hwee Teng; Jhon Piter; Paskah Ria Sitorus
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

Abstract

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance
Co-Authors Enda Noviyanti Simorangkir Paskah Ria Sitorus RINI INDAHWATI Teng Sauh Hwee Verlyn Howard Yosie Mei Four Tami Siagian