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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Kiat Bisnis Jurnal Manajemen dan Bisnis Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Journal of Humanities and Social Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah
Dudi Pratomo
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : AKRUAL: Jurnal Akuntansi

 1 
Do Earnings Management and Audit Committee Have an Effect on the Firm Value? Dudi Pratomo; Daniel Adventheo Sudibyo
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p234-247

Abstract

The stock price is used as a consideration for investors to invest in a company. During the COVID-19 pandemic, stock prices fell thus it became a special concern for investors. The stock price can show the high and low of the firm value. A company that has a high firm value can reflect the company’s good performance and it able to provide prosperity to investors. In the future, highly firm value can make the markets and investors confident on the company’s prospects and performance. This study aims to determine the effect of earnings management and the audit committee on the firm value with control variables of profitability, leverage, and firm size in the companies indexed LQ45 on the Indonesia Stock Exchange 2016-2020. The data used were obtained from annual reports on the official website of the Indonesia Stock Exchange and the company’s official website. The populations are the companies indexed LQ45 on Indonesia Stock Exchange. The sampling technique used purposive sampling and obtained as many as 24 companies in 5 years, the total samples are of 120 companies. The analytical method used is panel data regression analysis. The result shows that earnings management and audit committee with profitability, leverage, and firm size as control variables have a simultaneous effect on the firm value. Meanwhile, earnings management and audit committee with profitability, leverage, and firm size as control variables have no partial effect on the firm value at the LQ45 indexed companies on Indonesia Stock Exchange in 2016-2020.
Is It Possible for Audit Quality to Impact Tax Aggressiveness? Pratomo, Dudi; Wibowo , Muhammad Rofik
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study aims to compare the audit fɛes, audit duration, and tax aggrɛssiveness of public accounting firms in the food and beverage subsector listed on the Indonesia Stock Exchange. Background Problems: The firm's management pays more attention to taxes to maximize profit while minimizing its tax liabilities. Company management may execute tax planning tactics in a legal manner (tax avoidance) or a criminal manner (tax evasion). However, remember that the state suffers because one of the critical sources of governmental funding is diminished. Research Methods: Methods of study include panel data regression analysis and purposeful sampling. The annual report is available online at the company's and Indonesia Stock Exchange websites. Sixty samples were taken from as many as twelve different companies over a five-year period. Finding/Results: The results showed that combining KAP size, audit duration, and audit costs impacts tax aggressiveness. To a lesser extent than audit time and KAP size, audit fees influence tax aggression for food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2021. Conclusion: A company in the food and beverage subsector listed on the Indonesía Stock Exchange between 2017 and 2021 may be more or less tax aggressive depending on factors including the size of the public accounting firms, the length of time they have audited the business, and the amount of audit fees paid.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Alvin Zikro AMBARSARI, DESI Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Chairunnisa, Alifiya Rifdah Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Elvira Astrid Salsabilla Fitri Anjani Hakim, Aqil Lukmanul Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Kharisma Ellyana Koernawan, Koenta Adji Krishna Kusumahadi Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lestari, Poppy Ariyani Sumitha Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Muhamad Rafki Nazar Muhammad Rofik Wibowo Nelda Alma Ni Putu Desy Cristiana Yanthi Pangestu, Sri Hardiyati Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati S, Azzahra Salsabiila Safarinda Nurzahara Shinta Diah Permatasari Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Viliane Puspa Negara Vivi Havivah Wibowo , Muhammad Rofik Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif