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All Journal AKUNTABILITAS Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Journal of Accounting Inquiry Jurnal Keuangan dan Perbankan Syariah
Yayu Putri Senjani, Yayu Putri
Ikatan Akuntan Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting Inquiry

 1 
The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable Soeparjono, Permata Indhira Hajj; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.041-051

Abstract

Purpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable. Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software. Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag. Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022.
Taxation Aspects, Information Asymmetry and Earnings Management : (Empirical Study on Goods and Consumer Goods Sector Listed on Indonesia Sharia Stock Index (ISSI) in 2016-2020 Period) Fristanti, Vica; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.112-129

Abstract

Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesia Sharia Stock Index (ISSI) in 2016-2020. Companies were selected based on predetermined criteria using a purposive sampling method to obtain a sample of 130 observations. The analysis technique uses panel data regression which is processed with Eviews v.12 programs. Findings: The results show that tax planning, deferred tax expense and information asymmetry have a significant positive effect in detecting earnings management actions. Novelty: This study uses manufacturing companies in the goods and consumption sector as an object, and adds information asymmetry variable to the study. Furthermore, this study also measured earnings management by using the modified Jones model discretional accrual proxy.
Co-Authors Ayuningtias, Dita Azizah, Iva Nur Fristanti, Vica Istifadah, Rikyan Ulil Putra, Rosyid Nur Anggara Soeparjono, Permata Indhira Hajj