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KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG BUDIARTO BUDIARTO; FERRY SUHARDJO
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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This study aims to obtain empirical evidence and to analyze the factors that affect the audit report lag of non-financial companies on the IDX. The independent variables tested in this study were the effectiveness audit committee, the complexity accounting firm, profitability, auditor reputation, audit tenure, specialist industry auditors, solvency, and firm size. The sample of this research is 398 non-financial company data by taking the period 2017 - 2019. This research uses purposive sampling and this research uses multiple regression analysis. The results of this study indicate that the effectiveness of the audit committee, the complexity of company accounting, profitability, audit tenure, solvency, and firm size have an influence on the audit report lag. The reputation of auditors and specialist industry auditors has no effect on the audit report lag

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE QUALITY TERHADAP MANAJEMEN LABA FERRY SUHARDJO; MICHELLE CESRYN
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this research is to obtain empirical evidence and to analyze the effect of form size, leverage, firm age, corporate governance quality, growth and profitability on earnings management. The population of this research are non-financial companies that listed in Indonesia Stock Exchange (IDX) during the period of 2017-2019. The sample used in this study are 573 data from 193 non-financial companies that has been listed in Indonesia Stock Exchange (IDX)selected using by purposive sampling method. In this study, the hypotheses were tested and analyzed by purposive sampling method with Statistical Product and Service Solution (IBM SPSS) application tool. The result of this research indicate that the variable growth have influence on earnings management, while the variable of firm size, leverage, firm age, corporate governance quality, profitability have no influence on earnings management

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA Joan Vincenza Putri; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract - This study aims to obtain empirical evidence and analyze factors that affecting tax avoidance. The independent variables in this study are foreign ownership, independent commissioner, institutional ownership, leverage, firm size, and profitability. While the dependent variable in this study is tax avoidance. The object of research used in this research is non-financial companies that are consistenly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The form of sampling used in this study is the purposive sampling method, where the sample selection is based on certain criteria. The number of sample selections that successfully meet the criteria are 136 companies with total of 408 data. This study uses multiple regression method to examine the effect of the independent variable on the dependent variable of tax avoidance. The result of this study shows that foreign ownership and firm size have an effect on tax avoidance. The more foreign ownership of a company, the lower the company’s tax burden, which leads to lower corporate tax avoidance practices. This is because foreign investors actively support a greater corporate responsiveness to society’s needs by paying a higher tax rates. The size of the company has an effect on tax avoidance. This is because larger companies have more complex transactions than smaller companies, so companies will have a tendency to take advantage of existing loopholes to avoid taxes. Meanwhile, independent commissioners, institutional ownership, leverage, and profitability have no effect on tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Lily; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The objective of this study is to empirically examine the factors that influence tax aggressiveness. This study uses independent variables earnings management through discretionary accrual, ROA, DAR, firm size, capital intensity, inventory intensity, firm risk and tax aggressiveness as the dependent variable. The study was conducted on 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with 201 research data that accordance the criteria set using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The result of this research is that ROA have an influence on tax aggressiveness. While the earnings management, DAR, firm size, capital intensity, inventory intensity, and firm risk have no influence on tax aggressiveness.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA Melita Anggraeni; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this research is to examine the influence of firm size, return on assets, leverage, capital intensity, sales growth, composition of the independent board, firm age, and audit committee to tax avoidance. The population of this research is all manufactured companies listed in Indonesia a Stock Exchange from 2018 to 2020. Samples are obtained through purposive sampling method, in which samples that meet the sampling criteria in this research only 189 data form 63 manufactured companies listed in Indonesia a Stock Exchange from 2018 to 2020. This research used multiple regression method to test the effect of each variable in influencing to tax avoidance. The empirical result indicates that sales growth has influence to tax avoidance. However firm size, return on assets, leverage, capital intensity, composition of the independent board, firm age, and audit committee have no influence to tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Felicia Karlinda; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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This study was conducted to determine the effect of firm size, profitability, solvability, size of the public accounting, firm age, board size, and leverage on audit report lag in manufacturing companies in Indonesia. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. The sample of this research are selected with using purposive sampling method, and 234 datas are taken. Data were analyzed using multiple regression method. The results showed that size of the public accounting has influence to audit report lag. While firm size, profitability, solvability, firm age, board size, and leverage have no effect to audit report lag.

FAKTOR – FAKTOR YANG MEMENGARUHI MANAJEMEN LABA Vera Veronica; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this study was to obtain empirical evidence of the effect of corporate governance, firm characteristics, and leverage on earnings management. The independent variables in this study are managerial ownership, institutional ownership, board of commissioners size, board of commissioners meeting, audit committee size, audit committee meeting, company size, leverage, and independent board of commissioners. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample used in this study is 216 company data using the purposive sampling method. This study uses SPSS version 25 in data processing. This study uses multiple regression method to determine the effect of the independent variables on the dependent variable. The results of this study indicate that the variable size of the board of commissioners has a negative effect on earnings management and the leverage variable has a positive effect on earnings management. Meanwhile, the variables of managerial ownership, institutional ownership, board of commissioners meetings, audit committee size, audit committee meetings, company size, and independent board of commissioners meetings have no effect on earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Indah Hasna Shafa Nadhira; Ferry Suhardjo
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this is to obtain the emprical evidence about the factors influencing tax aggresiveness. Independent variables used in this research are liquidity, corporate social responsibility disclosure, firm size, capital intensity, leverage, and profitability. This type of research includes quantitative research using secondary data obtained from company financial statements, company annual reports, and other supporting data. This research used manufacturing companies listed in Indonesia Stock Exchane during 2018-2020. The number of samples in this study were 70 companies with a total of 210 research data that matched the criteria. This research method uses purposive sampling and uses multiple linear regression analysis. The tool used in this research is SPSS 25. The results of this study shows that liquidity and capital intensity have an affect on tax aggressivess while corporate social responsibility disclosure, firm size, leverage and profitability have no effect on tax aggressiveness.

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