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All Journal Jurnal Informatika Ekonomi Bisnis
Hermanto
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul
Economics, Econometrics & Finance

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Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating Hermanto; Nurriyah
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.563

Abstract

The purpose of this study was to examine the effect of Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. The information presented in this scientific paper consists of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 in the form of 12 companies and reduced after testing several criteria to 10 companies and a total of 50 companies studied according to the research criteria. The results of this study are: tax avoidance does not affect audit report lag positively, leverage affects audit report lag positively, Inventory Turnover does not affect audit report lag negatively, tax avoidance does not moderate company size on audit report lag positively, leverage moderates firm size on audit report lag negatively, inventory turnover does not moderate firm size on audit report lag positively. The technique for determining the sample for this study was non-probability sampling, using purposive sampling.
Pengaruh Manajemen Risiko Korporasi, Perputaran Persediaan, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Hermanto; Jessica Margarena
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.766

Abstract

This test aims to identify the correlation between corporate risk management, inventory turnover, profitability, and firm size with firm value. This study uses data collected from the financial statements of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the research period 2016-2022. The purposive sampling method was carried out with exploratory steps, where this study took 63 samples from a total of 9 companies and reduced after testing several criteria to 6 companies so that the total sample studied was 42 samples over a 7-year period in accordance with the research criteria. The results showed that corporate risk management has no correlation to firm value, inventory turnover has no effect on firm value, while profitability has a positive influence on firm value, and firm size has no correlation to firm value.
Co-Authors Jessica Margarena Nurriyah