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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAKBS JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi
Rananda Septanta
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.623

Abstract

This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and fiscal loss compensation on tax avoidance, in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This type of research is quantitative and the method used is panel data analysis with the help of the Eviews 9 program, to obtain a comprehensive picture of the relationship between one variable and another. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. By using purposive sampling according to the specified criteria. The amount of data collected is 101 financial statement data. The results of this study indicate that institutional ownership and managerial ownership have no effect on tax avoidance while fiscal loss compensation has an effect on tax avoidance, overall three variables have a simultaneous effect on tax avoidance Regency.
Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Leverage Terhadap Tax Avoidance Azri Syifa; Rananda Septanta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the effect of capital intensity, sales growth and leverage on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The population in this research are food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 23 companies with an observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 115. The analytical tool used in this research was analysis with the help of the eviews version 10 program. Results The research conducted shows that simultaneously capital intensity, sales growth and leverage influence tax avoidance. while partially capital intensity has no effect on tax avoidance, partially sales growth has an effect on tax avoidance, and partially shows that leverage has an effect on tax avoidance.
Pengaruh Financial Distress, Fee Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Nurrotul Amalliyah; Rananda Septanta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11647

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Fee Audit, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Jenis penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di BEI periode tahun 2019-2023. Teknik pengambilan sampel menggunakan Puposive Sampling dan diperoleh sebanyak 29 perusahaan sebagai sampel dari total 93 perusahaan. Teknik analisis data menggunakan regresi linear berganda dengan bantuan Software Eviews 12. Hasil penelitian ini secara simultan Financial Distress, Fee Audit, dan Ukuran Perushaan berpengaruh signifikan terhadap Integritas Laporan Keuangan. Sedangkan secara parsial Financial Distress berpengaruh signifikan terhadap Integritas Laporan Keuangan, Fee Audit tidak berpengaruh terhadap Integritas Laporan Keuangan, dan Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan.
Pengaruh Audit Delay, Fee Audit, dan Financial Distress Terhadap Kualitas Audit Elsa Fadia Rahayu; Rananda Septanta
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7126

Abstract

This study aims to analyze and examine the effect of audit delay, audit fee, and financial distress on audit quality. The research uses a quantitative approach with logistic regression analysis. The data were obtained from the financial reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2024. The sample consists of 13 companies with a total of 78 observations. The results show that partially, audit delay and financial distress do not have a significant effect on audit quality. However, audit fee has a significant effect on audit quality. Simultaneously, audit delay, audit fee, and financial distress have a significant effect on audit quality. These findings indicate that while not all variables are individually significant, their combined effect significantly influences audit quality).
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY Pingkan Amelia Anjar Ariningsih; Rananda Septanta
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7226

Abstract

This study aims to empirically test and prove the Analysis of Factors Influencing Audit Delay. The population of this study consists of companies listed on the Indonesia Stock Exchange for the period 2019 to 2024, consisting of 30 companies. The sample was taken using a purposive sampling technique, resulting in a sample of 12 companies with observations for 6 (six) years, resulting in a total of 72 audited financial reports and annual reports. The data analysis method uses panel data analysis and hypothesis testing with a significance level of 5%. The test tool used is the E-Views 12 program. Based on the results of the hypothesis testing, it is shown that Financial Distress, Audit Tenure, and the Audit Committee simultaneously have a significant influence on Audit Delay. Partially, Audit Tenure has a significant influence on Audit Delay, while Financial Distress and the Audit Committee do not have a significant influence on Audit Delay.
Co-Authors Azri Syifa Elsa Fadia Rahayu Nurrotul Amalliyah Pingkan Amelia Anjar Ariningsih