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All Journal Jurnal Manajemen JAB (Jurnal Akuntansi dan Bisnis)
Rudi Ananda
IBA University Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF PROFITABILITY AND CAPITAL INTENSITY AGAINST TAX VOIDANCE IN MINING SECTOR COMPANIES Hadli .; Angka Wijaya; Rudi Ananda; Abdullah Rasjid
Jurnal Manajemen Vol 11 No 3 (2023): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v11i3.949

Abstract

It is quite unexpected that within the tax environment, instances of tax evasion through a few people who are now no longer complying with tax rules to decrease the quantity of tax that groups must pay to be able to obtain better income are still frequent. This observation became performed by the authors to illustrate the consequences of profitability and capital depth variables on tax avoidance of mining zone corporations indexed at the Indonesian Stock Exchange. The first observed population consisted of 34 mining corporations indexed at the Indonesian Stock Exchange from 2014 to 2021. The sampling technique for this observe come 14 corporations indexed the usage of the centered sampling technique and met all pattern choice criteria. The records used in this observation are secondary records inside the shape of economic statements taken from the company's annual report. The F take a look at effects display that each profitability and capital depth have a vast impact on tax avoidance at the identical time, which may affirm the regression version covered in this observation. A partial t take look at indicates that profitability has a bad impact on tax avoidance, whilst capital depth has no vast impact on company tax avoidance.
PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP TINGKAT MATERIALITAS PEMERINTAH KABUPATEN BANYUASIN Ananda, Rudi
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.588

Abstract

The purpose of this study was to empirically prove the simultaneous and partial influence of auditor professionalism and experience on the level of materiality in examining government financial statements at the Internal Auditor Inspectorate of Banyuasin Regency. The population in this study were Internal Auditors of the Banyuasin Regency Inspectorate, 2015 year of observation, totaling 73 Auditors using a sample using a census technique where the entire population was used as a research sample. The data analysis technique uses multiple linear regression with statistical testing of the F test, t test, and determination test. The results of this study prove that simultaneously, Auditor Professionalism and Auditor Experience have a significant effect on materiality. In conclusion, the aspects of professionalism and experience are simultaneously very important for an auditor to reveal materiality. The better the professionalism and experience, the easier it is for the auditor to reveal materiality. Partially, Auditor Professionalism and Auditor Experience have a significant effect on materiality. The better the professionalism, the easier it is for the auditor to reveal materiality. In conclusion, the experience aspect is also very important for an auditor in disclosing materiality. The better the experience, the easier and faster the auditor uncovers materiality.
Co-Authors Hadli Hadli Rasjid, Abdullah Wijaya, Angka