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All Journal Jurnal Pendidikan Akuntansi (JPAK) Kinerja E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Equity Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Manajemen Ubhara Healthy Journal Jurnal Akuntansi AKUNESA JAKPI Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Equity Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Vinny Stephanie Hidayat
Universitas Kristen Maranatha
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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
Co-Authors AA Sudharmawan, AA Anastasya Regina Candra Angel Yuliyanti Siburian Angelica, Elniara Aurora Angela Candra, Anastasya Regina Christian Jovi Christine Dwi Karya Susilawati Cristian Jovi Debbianita Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Edwina Septaviani Wiguna Eiren Eunike Eiren Eunike Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Fauzan, Iqbal Rafikhul Fransiscus Felix Bhaktiar Ginting, Steffie Grace Angeline Br Gunawan, Johanes Felix Herawati Yusuf Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Jovi, Christian Kambono, Herman Kristiawan, Allen Kurnia, Anastasya Sumargo Kurniawan, Miko Katon Lauw Tjun Tjun Lidya Agustina Manullang, Agnes Theresia Mega Fatimah Rosana Monalisa, Yani Muhammad Fuad Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Patricia Silviana Permana, Heyns Adrian Ranesa Thedya Riki Martusa3 Rini Handayani Rini Handayani Rini Susanty Se Tin SETIN, SETIN Sinta Setiana Soddin Mangunsong Steven Asher Surifran, Vicky Putra Tan , Kwang En Valentina Caroline Swanto Putri Verani Carolina Wadu, Adinda Violetta Caroline Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina