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Mahfiza Mahfiza, Mahfiza
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Economics, Econometrics & Finance

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Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mahfiza, Mahfiza; Nurdiana , Nurdiana
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4322

Abstract

This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
Co-Authors Badollahi, Ismail Bandang, Agus Haerial, Haerial Nurdiana , Nurdiana Nurhidayah Nurhidayah Tristan Sarodjie, Kenzy Noel wahyuni wahyuni