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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Bisnis dan Akuntansi Journal of International Conference Proceedings
Andrew Christian Sudjono
Universitas Katolik Parahyangan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Antecedents of Audit Fee Paid by Trade and Service Companies that Listed in BEI for 2019-2020 Andrew Christian Sudjono
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1730

Abstract

The audit process is one of the tools used to handle the agency problem that may happen within a company. The audit process may become the most effective tool that only auditors that can execute the audit process, whether the internal auditor that works within the company or the external auditor that performs the audit process on behalf of the public accounting firm. To complete the audit process, each company will have to pay the audit fee for the external auditor and public accounting firm. This research analyzed the factors that may affect companies’ audit fees, from the board of commissioners size, audit complexity, firm risk, and the audit firm size being used by the public companies. The multiple linear regression analysis results show that all of these variables are found to affect the audit fee that was paid by the trade and service companies. Lastly, all the factors were found to affect the audit fee simultaneously. As an effort for companies to reduce the audit fee, they need to be concerned about these factors.  Keywords: Audit Fee, Audit Complexity, Firm Risk, Public Accounting Firm’s Size, The Board of Commissioners Size 
APAKAH KARAKTERISTIK INTERNAL PERUSAHAAN TURUT BERKONTRIBUSI TERHADAP AUDIT DELAY PERUSAHAAN CONSUMER GOODS DI INDONESIA? Andrew Christian Sudjono; Amelia Setiawan
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5950

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, ukuran dewan komisaris, ukuran komite audit, dan gender komite audit terhadap terjadinya audit delay. Sampel yang dipilih adalah 30 perusahaan dari sektor barang konsumsi yang tercatat pada Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2020. Penelitian ini menggunakan analisis deskriptif statistik, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan fenomena audit delay pada perusahaan consumer goods memiliki rentang 52-151 hari, dengan rata-rata 103 hari. Penelitian ini juga menemukan bahwa ukuran perusahaan, ukuran dewan komisaris, dan gender komite audit mempengaruhi audit delay, lain halnya dengan variabel ukuran komite audit yang didapati tidak mempengaruhi audit delay. Kebaruan dalam penelitian ini terletak pada pertentangan dengan penelitian sebelumnya mengenai pengaruh ukuran komite audit terhadap fenomena audit delay.Pemerintah dan perusahaan dapat mempertimbangkan regulasi serta kebijakan berkaitan dengan ukuran dewan komisaris dan ukuran komite audit yang memadai serta pelibatan komite audit perempuan sebagai upaya dalam menurunkan tingkat auditdelay.ABSTRACTThe purpose of thi study is to analyze factors that may influence the audit delay: the company size, the board of commissioners’ size, the audit committee’s size, and the audit committee’s gender toward audit delay. The samples used in this research are 30 companies from the consumer goods sector listed in Bursa Efek Indonesia (BEI) from 2019 until 2020. This research used statistical descriptive analysis, classic assumption tests, and multiple linear regression analysis. It is found that audit delay within the consumer goods industry is between 52 to 151 days, with the average of 103 days. In addition, the company size, the size of board commissioners, and the gender of the audit committee affect audit delay. On the other hand, the size of the audit committee does not affect the audit delay. This research’s novelty is based on the result which contradicts the previous study, that the audit committee’s size do not effectively affect the audit delay. The government and companies may consider improving the regulations of these variables in reducing the audit delay.
Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia Andrew Christian Sudjono; Amelia Setiawan
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1514

Abstract

The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.
APAKAH KARAKTERISTIK INTERNAL PERUSAHAAN TURUT BERKONTRIBUSI TERHADAP AUDIT DELAY PERUSAHAAN CONSUMER GOODS DI INDONESIA? Andrew Christian Sudjono; Amelia Setiawan
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5950

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, ukuran dewan komisaris, ukuran komite audit, dan gender komite audit terhadap terjadinya audit delay. Sampel yang dipilih adalah 30 perusahaan dari sektor barang konsumsi yang tercatat pada Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2020. Penelitian ini menggunakan analisis deskriptif statistik, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan fenomena audit delay pada perusahaan consumer goods memiliki rentang 52-151 hari, dengan rata-rata 103 hari. Penelitian ini juga menemukan bahwa ukuran perusahaan, ukuran dewan komisaris, dan gender komite audit mempengaruhi audit delay, lain halnya dengan variabel ukuran komite audit yang didapati tidak mempengaruhi audit delay. Kebaruan dalam penelitian ini terletak pada pertentangan dengan penelitian sebelumnya mengenai pengaruh ukuran komite audit terhadap fenomena audit delay.Pemerintah dan perusahaan dapat mempertimbangkan regulasi serta kebijakan berkaitan dengan ukuran dewan komisaris dan ukuran komite audit yang memadai serta pelibatan komite audit perempuan sebagai upaya dalam menurunkan tingkat auditdelay.ABSTRACTThe purpose of thi study is to analyze factors that may influence the audit delay: the company size, the board of commissioners’ size, the audit committee’s size, and the audit committee’s gender toward audit delay. The samples used in this research are 30 companies from the consumer goods sector listed in Bursa Efek Indonesia (BEI) from 2019 until 2020. This research used statistical descriptive analysis, classic assumption tests, and multiple linear regression analysis. It is found that audit delay within the consumer goods industry is between 52 to 151 days, with the average of 103 days. In addition, the company size, the size of board commissioners, and the gender of the audit committee affect audit delay. On the other hand, the size of the audit committee does not affect the audit delay. This research’s novelty is based on the result which contradicts the previous study, that the audit committee’s size do not effectively affect the audit delay. The government and companies may consider improving the regulations of these variables in reducing the audit delay.
Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia Andrew Christian Sudjono; Amelia Setiawan
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1514

Abstract

The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.
Co-Authors Amelia Setiawan