Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Debbianita -; Vinny Stephanie Hidayat; Ivana -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.484

Abstract

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 
Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan Fransiscus Felix Bhaktiar; Vinny Stephanie Hidayat
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2950

Abstract

This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance