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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah Ekonomi dan Manajemen
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Universitas Pamulang
Economics, Econometrics & Finance Other

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Pengaruh opini audit, financial distress dan komite audit terhadap audit report lag Ellisa Rahkmawati; Napisah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i4.413

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh opini audit, financial distress, komite audit terhadap audit report lag pada perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis penelitian yang digunakan oleh penulis adalah penelitian kuantitatif, dengan metode deskriptif menggunakan data sekunder. Data yang digunakan berupa laporan keuangan yang sudah dipublikasikan melalui situs resmi bursa efek indonesia yaitu www.idx.co.id dan website resmi perusahaan. Keseluruhan proses pengolahan data pada penelitian ini dilakukan dengan menggunakan program pengolah data statistic yang dikenal dengan eviews. Teknik pengambilan sampel yang dipilih peneliti adalah Purposive Sampling. Berdasarkan hasil analisis dan pembahasan data, menunjukkan bahwa Financial Distress berpengaruh terhadap Audit Report Lag, Opini Audit tidak berpengaruh terhadap Audit Report Lag dan Komite Audit tidak berpengaruh terhadap Audit report Lag. Kata kunci : opini audit, financial distress, komite audit, audit report lag
Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi Khusnul Khuluqi; Napisah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.198-211

Abstract

This study aims to examine the impact of monetary targets, incapable checking, justification, competence, what's more, self-importance on budget report extortion with firm size as directing. The populace utilized in this study is producing organizations in the shopper products area recorded on the Indonesia Stock Exchange in the 2015-2019 period. The information in this exploration were gathered by purposive testing technique, so that a total sample obtained was 22 companies and 110 financial statement data were determined as observations. The aftereffects of this study show that defense influences fiscal summary extortion while monetary objective, monetary objective, capability, and haughtiness meaningfully affect budget report misrepresentation. The rationalization variable has an impact on budget report misrepresentation with the directing variable of company size, while the financial target, financial target, competence, and arrogance have no effect on financial statement fraud with the company size moderating variable.
Sales Growth as a Moderating Variable: The Effect of Capital Intensity and Financial Distress on Tax Aggressiveness Nur Indah Ambarwati; Napisah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.9122

Abstract

PurposeThis study aims to examine the effect of capital intensity and financial distress on tax aggressiveness, with sales growth as a moderating variable, in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. MethodologyThis research employs a quantitative associative approach using secondary data obtained from the annual financial statements of industrial sector firms listed on the IDX. The sample consists of 14 companies selected through purposive sampling, resulting in 70 firm-year observations. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. FindingsThe findings indicate that tax aggressiveness is strongly impacted negatively by financial difficulty but not significantly by capital intensity. Furthermore, neither the association between financial distress and tax aggressiveness nor the relationship between capital intensity and tax aggressiveness are moderated by sales growth. ImplicationThe findings provide practical implications for management, investors, and policymakers in understanding corporate tax behavior, particularly under financial distress conditions. OriginalityThis study contributes to the tax aggressiveness literature by incorporating sales growth as a moderating variable in the Indonesian industrial sector context.
Co-Authors Ellisa Rahkmawati Khusnul Khuluqi Nur Indah Ambarwati