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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Pengabdian Masyarakat AbdiMas Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Logistik Indonesia Majalah Ilmiah Bijak Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bisnisman : Riset Bisnis dan Manajemen International Journal of Engineering, Science and Information Technology International Journal of Economy, Education and Entrepreneurship (IJE3) Neo Journal of economy and social humanities
Abdul Haeba Ramli, Abdul Haeba
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Earnings Management, Leverage, Good Corporate Governance, And Tax Avoidance Indriani, Sintiati; Ramli, Abdul Haeba
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2064

Abstract

The purpose of this research is to analyze the influence of earnings management, leverage and good corporate governance against tax avoidance. The sample used in this research is raw materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 until 2022. The population of this research is 97 companies in the raw materials sector. The sampling technique used is purposive sampling So the total sample used in this research was 16 companies in the raw materials sector. The design of this research is causality which looks for the influence of cause and effect relationships. The data analysis technique in this research uses multiple linear regression analysis. The results of the research indicate that partially the earnings management and good corporate governance has no effect on tax avoidance, while the variable leverage has a positive effect on tax avoidance. Earnings management variables, leverage, and good corporate governance simultaneously influences tax avoidance. Keywords: Earnings Management, Leverage, Good Corporate Governance, Tax Avoidance
Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality: Empirical Study on BUMN Banking in Indonesia Nurcahyani, Widy; Ramli, Abdul Haeba; Larasati, Ayu; Reza, Heru Kreshna
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v1i1.1259

Abstract

The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality. This research uses a methodology causal explanatory, causal explanatory research that involves explaining the relationships between variables and evaluating previously created hypotheses. In this research, there are 4 companies and research objects in State-Owned Enterprise (BUMN) banking companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The data analysis technique in this research uses statistical data. The results of this research show that simultaneously audit fees, tenure audit, and KAP rotation has a positive influence on audit quality. Further more audit fees has a positive effect on audit quality. Then tenure audit has a positive effect on audit quality. Meanwhile, KAP rotation has a positive influence on audit quality.   Keywords : Fees Audit, Audit Tenure, KAP Rotation, and Audit Quality
The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022: Case Study of a Manufacturing Company in the Raw Materials Sector Sari, Pascalia Indah Permata; Ramli, Abdul Haeba
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2074

Abstract

The aim of this research is to see the effect of leverage, company size and company risk on tax avoidance. In this research, 18 companies were selected using purposive sampling criteria with a total of 54 objects studied in manufacturing companies in the raw materials sector during the period 2020 to 2022. The data used is secondary data in the form of financial reports obtained from the website www.idx.co .id was measured using the SPSS27 research tool with multiple linear regression analysis. The results of this research show that the variables leverage, company size and company risk have a positive and significant effect on tax avoidance. The R Square value is 44.8% of the variables leverage, company size and company risk, while the remaining 55.2% is influenced by variables outside this research. This research can provide insights and considerations for companies, it is recommended that they be careful in making decisions regarding increasing debt. This is because high debt can create risks that can result in companies facing potential bankruptcy and tax avoidance practices.   Keywords : Leverage, Company Size, Company Risk and Tax Avoidance
The Influence Of Firm Size, Leverage, Liquidity, Cash Turnover On Profitability: Empirical Study of a Food And Beverage Sub-Sector Companies In 2018-2022 Gunawan, Tipanirah; Ramli, Abdul Haeba
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2383

Abstract

This research was conducted to determine and analyze the influence of firm size, leverage, liquidity, cash turnover on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022 with a population of 26 companies. The sampling technique used in this research was purposive sampling and the number obtained was 12 companies. Data analysis method using multiple regression, classical assumptions, and SPSS assistance. The results of this research show that the company size variable has a negative effect on profitability. The leverage variable has a negative effect on profitability. The liquidity variable has a positive effect on profitability. The cash turnover variable has a negative effect on profitability. Keywords: firm size, leverage, liquidity, cash turnover, profitability
Co-Authors Abadi, Ferryal Abidin, Roza Aulia Adelia, Marsach Adrifa, Zacky Putra Agustia, Rizka Diah Al Kausar, Al Kausar Anggraeni, Abellia Septri Annisa Rahmawati Arbol, Dolfina Martila Ardhana, Nugroho Aji Arifah, Muhammad Syahroni Aristawidya, Annisa Nur Arman, Siti Rafika Asianto, Andriyanti Awibowo, Yogo Ayu Larasati Banca, Cherie Anne S. Dewi, Ni Putu Karunia Diatmika, Anak Agung Ketut Dihin Septyanto Edi Hamdi eki, eki Erny Amriani Asmin Fahrosa, Salsa Meisita Fatiani, Kurunul Febriani, Fika Aurelia Gecolea, Zianneil T. Gecolea, Zianneil T. Gecolea Gianis, Almaitsya Gunawan, Tipanirah Hendriadi, Hendriadi Indriani, Sintiati Kalim, Muchamad Nur Kanaya, Aida Suni Kurniawati, Erna Kusnadi LIA AMALIA Maharani, Alfiana Citra Maratis, Jerry Megawaty Meidiyanty, Elvira Mesina, James Ronald O. Miaty, Indah Juneta Muhmin, Andi Hidayat Muslim Muslim Novianti, Intan Erlita Nurcahyani, Widy Prasetyo, Wishnu Budi Prasetyo, Wisnu Budi Pratama, Mario Putra Pratama, Rekha Agustiyanto Purbasari, U.K. Purnomo, Suseno Hadi Rahayu, Astrid Rahmawati, Amanda Reza, Heru Kreshna Ridswan, Muhammad Ringo, Rejhi Yunus Siringo Rizky, Amelia Rojuaniah Rojuaniah Safuan Safuan Saputra, Radiansyah Harry Sari, Pascalia Indah Permata Satria, Fajar SITI MARIAM Steven, Jacob Sukalumba, Sofia Apriliani Penu Sutawidjaya, Ahmad Hidayat Sutawijaya, Ahmad Hidayat Sutriani Sutriani Syahroni Syahroni Sylvia, Sylvia Sylvyani, Novi Rohma Tablante, Dennish Tablante, Dennish H. Takrim, Muhammad Thamanda, Dhea Rusli Toaha, Muhammad Trianingrum, Cendy Fauziah Ulfa, Vina Sandriana Wahyudi, Ickhsanto Wahyudi, Triyono Arief Wicaksana, Harits Hijrah Witjaksono, Beny Yudistria, Yuyus