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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Applied Research in Management and Business Jurnal Inovasi Akuntansi
Indra Sukma Subagio
Universitas Nasional Karangturi
Economics, Econometrics & Finance

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ANALISIS PENGARUH KUALITAS AUDITOR DAN TATA KELOLA PERUSAHAAN TERHADAP FEE AUDIT: (Studi Kasus pada Perusahaan LQ45 Sektor Manufaktur di Indonesia yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Giovani Anggasta; Melisa Anggraini; Indra Sukma Subagio
Applied Research in Management and Business Vol. 2 No. 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v22i2.124

Abstract

This study aims to determine the effect of audit quality and corporate governance on audit fees. The population in this study are LQ-45 Manufacturing Sector Companies in Indonesia Listed on the Indonesia Stock Exchange for the 2019- 2021 Period. The sample selection in this study used purposive sampling method and the research sample obtained was 81 samples. The data source used is secondary data. Based on multiple linear regression analysis using the SPSS 26.0 program, it was found that audit quality had a positive and significant effect on audit fees. Meanwhile, corporate governance has no and no significant effect on audit fees
Pengaruh Kompetensi, Tekanan Waktu, Konflik Peran Dan Pengalaman Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Intervening Dini Vai Satriani Manurung; Indra Sukma Subagio
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9345

Abstract

Penelitian ini menginvestigasi hubungan antara kompetensi, tekanan waktu, konflik kerja, pengalaman kerja, stres kerja, dan kinerja auditor. Temuan menunjukkan bahwa faktor-faktor seperti kompetensi, tekanan waktu, konflik kerja, dan pengalaman kerja secara signifikan memengaruhi tingkat stres kerja auditor. Selanjutnya, ditemukan bahwa variabel tersebut juga memiliki pengaruh yang signifikan terhadap kinerja auditor. Penelitian ini juga menyoroti peran stres kerja sebagai mediator dalam hubungan antara kompetensi, tekanan waktu, konflik kerja, pengalaman kerja, dan kinerja auditor. Hal ini menunjukkan bahwa tingkat stres kerja yang dialami auditor dapat memediasi efek dari faktor-faktor tersebut terhadap kinerja mereka. Implikasi dari temuan ini adalah pentingnya manajemen stres dan perhatian terhadap faktor-faktor yang mempengaruhi stres kerja dalam meningkatkan kinerja auditor. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang faktor-faktor yang memengaruhi kinerja auditor serta peran mediasi stres kerja dalam hubungan tersebut.
Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19 T, Gracella Christhalia Evangelica; Indra Sukma Subagio
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8790

Abstract

This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79 samples. Source of data used is secondary data. Based on multiple linear regression analysis using the SPSS 26 program, it is found that tax avoidance is not affected by profitability, leverage, firm size, intensity of fixed assets.
Co-Authors Dini Vai Satriani Manurung Giovani Anggasta Melisa Anggraini T, Gracella Christhalia Evangelica