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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEIKO : Journal of Management & Business YUME : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer International Journal of Business and Management Technology in Society (IJBMTS)
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7800

Abstract

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.
Co-Authors Abelinno Rizky Sectioazhari Adellia, Putri Rahma Ajeng Puspitasari Ananta Adi Firmansyah Anna Sumaryati Anna Sumaryati B. Andini Nugrahaning Wdhi Dian Festiana Hadi Saputro Imang Dapit Pamungkas Ira Septriana Ira Septriana, Ira Juli Ratnawati Juli Ratnawati Lilis Setyowati Mawarda, Aisa Senta Melati Oktafiyani Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Nindiana Okta Auliya Prasetyo, Dwiky Budhi Purwantoro Ratna Herawati Salma Nurhaliza Putri Shalsabila, Fanisha Putri Susanto, Aurelia Triono, Hermawan Yulita Setiawanta Yulita Setiawanta