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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Liya Rizkiyah
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Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Studi Pada Perusahaan BUMN Tahun 2020-2022 Liya Rizkiyah; Lilik Pujiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.149

Abstract

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study.
Edukasi Pengetahuan Pajak Bagi Santri Di Pondok Pesantren Mamba'ul Ma'arif Jombang Dwi Ermayanti Susilo; Wisnu Mahendri; Ahmad Bihar Isyqi; Ina Nikmatul Chasanah; Liya Rizkiyah
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1045

Abstract

This service activity was carried out at the Mamba'ul Ma'afif Islamic boarding school Denanyar Jombang where this activity included the socialization of an understanding of tax education, benefits and how to pay taxes. The purpose of this community service activity is so that the students know and are used to helping convey to the surrounding community, among other things, the function of taxes for state development and how the process of paying taxes is. This service activity was carried out using the method of socializing tax education and holding quizzes about taxes to measure the level of knowledge of grade 3 students. The results of this activity based on observations, the socialization process and the results of the tax quiz turned out that many class 3 students were very enthusiastic about participating in the activity. This can be seen from the achievements of this community service activity that the service program which is a form of strategic action on tax introduction to increase awareness of tax inclusion and conduct tax awareness literacy for the students of the Mamba'ul Islamic boarding school is very important because as we know today, there are many people who still don't understand about taxes and are also not happy with taxes, in fact they just don't know about the benefits of taxes and what can be obtained from paying them. Therefore knowledge about taxes is needed from an early age to fortify society from bad and wrong tax stereotypes. This kind of provision can be started from the family, school and community environment.
Co-Authors Ahmad Bihar Isyqi Dwi Ermayanti Susilo Ina Nikmatul Chasanah Lilik Pujiati Mahendri, Wisnu