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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Economics Professional in Action (E-Profit) Journal of International Accounting, Taxation and Information Systems
Nauli, Theonino David
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED Winarta, Nigel Hans; Siahaan, Magda; Nauli, Theonino David
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1290

Abstract

This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.
Internal Factors Within an Auditor Influence the Quality of the Audit Maulana, Aldya Rizky; Siahaan, Magda; Nauli, Theonino David
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange Callista, Vania Aurea; Siahaan, Magda; Nauli, Theonino David
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.909

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, capital intensity, institutional ownership, board of directors’ size, audit committee, and sales growth on tax avoidance. The population of this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The number of research samples collected using the purposive sampling method is 450 data. This research uses the multiple regression method to determine the effect of independent variables on dependent variables. The results of this research stated that the variables of profitability, leverage, firm size, and audit committee affect tax avoidance, while the variables of capital intensity, institutional ownership, board of directors’ size, and sales growth do not affect tax avoidance.
Co-Authors Callista, Vania Aurea Maulana, Aldya Rizky Siahaan, Magda Winarta, Nigel Hans