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All Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Culture Accounting and Auditing
Febrianti, Rindi Antika
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara Novita, Della; Waradityas, Selvi Agustin; Febrianti, Rindi Antika; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8251

Abstract

Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variables and audit delay as the dependent variable. The sample in this study are coal sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, totaling 16 companies. The analysis technique of this study uses the classical assumption test, multiple linear regression equations, and hypothesis testing with SPSS 26. The results prove that audit opinion has a positive effect on audit delay, audit tenure has a negative effect on audit delay, audit switching has a negative effect on audit delay.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Tax Avoidance Febrianti, Rindi Antika; Pramiana, Omi
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9051

Abstract

This study examines the influence of firm size, profitability, and leverage on tax avoidance practices in coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. Tax avoidance refers to the legal strategy employed by companies to minimize tax obligations by exploiting loopholes in tax regulations. While lawful, such practices often raise concerns due to their potential impact on state tax revenues. Using a quantitative approach, this research employs multiple linear regression analysis to evaluate data from 20 coal companies selected through purposive sampling. The independent variables in this study include firm size (total assets), profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), while tax avoidance is measured using the Effective Tax Rate (ETR). The findings of this research are expected to provide insights into the determinants of tax avoidance and contribute to policymaking in the context of corporate tax regulations, particularly within the coal mining sector. Keywords: Firm Size, Profitability, Leverage, Tax Avoidance, Coal Companies
Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Tax Avoidance Pada Perusahaan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Febrianti, Rindi Antika; Pramiana, Omi
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9198

Abstract

This study aims to analyze the effect of firm size, profitability, and leverage on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Tax avoidance, a legal strategy to minimize tax obligations, is measured using the Effective Tax Rate (ETR), with independent variables including firm size (total assets), profitability (ROA), and leverage (DER). The research employs a quantitative method with multiple linear regression analysis, utilizing secondary data from the annual financial reports of 20 purposively selected companies. The results indicate that firm size and profitability significantly influence tax avoidance, while leverage has no significant effect.
Co-Authors Novita, Della Pramiana, Omi Susilo, Dwi Ermayanti Waradityas, Selvi Agustin