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All Journal Dinasti International Journal of Digital Business Management Journal of Business and Information System E-Jurnal Akuntansi
Indra Purnama, Yunus
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Testing Internal Control Compliance Endang Wijayanti, Lilis; Indra Purnama, Yunus; Pw, Kristianto; Rokhmat
Dinasti International Journal of Digital Business Management Vol. 5 No. 1 (2023): Dinasti International Journal of Digital Business Management (December 2023 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v5i1.2153

Abstract

This research investigates factors influencing compliance of the internal control. Those factors are reward, work stress and workplace. The reward and work stress are the independent variables while workplace is considered as mediating variable. Employees will perceive comfortable workplace when they see the company appreciates them and their work. Eventually, they will signal their compliance for internal control. On the other hand, when employees experience such work stress, then they will feel uneasy with their work environment, and then they will tend to decline the internal control. Research data are available from the questionnaires distributed to government officers reside at Yogyakarta. With the stepwise analysis we find that rewards positively influence the workplace and the employees compliance on the internal control. Work stress does not prove its influence on the work environment and compliance on the internal control. The workplace does not function as mediating variable.
The determination of audit quality in the property sector Indah Anggraeni, Rahayu; Indra Purnama, Yunus; Junaidi, Junaidi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.325

Abstract

Audit quality remains a persistent concern in Indonesia, particularly due to recurring instances of financial statement manipulation that often go undetected by auditors. These manipulations highlight the urgency of understanding the key determinants influencing audit quality. The COVID-19 pandemic, which began in early 2020, exacerbated these issues, particularly in the property and real estate sectors, which experienced a sharp decline in demand and, in many instances, received going-concern audit opinions. This research examines how variations in CPA firm size, audit fees, firm size, and the length of the auditor engagement influence audit quality. Using a quantitative research approach, data were collected from secondary sources, including audited financial statements, audit reports, and annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling method was used to select 31 firms, yielding 155 firm-year observations. Hypotheses were tested using descriptive statistics and logistic regression. The findings show that larger audit firms are associated with higher audit quality, whereas higher audit fees are associated with lower audit quality. Meanwhile, company size and audit tenure do not have a significant impact on audit quality. The results of this research enrich discussions regarding the factors that shape audit quality in developing economies and provide actionable insights for regulators, audit practitioners, and governance actors to enhance monitoring mechanisms and promote greater transparency
Tax Avoidance Behavior in Manufacturing Firms Puspita Ningrum, Sophia; Junaidi; Indra Purnama, Yunus; Sayekti, Fran
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p13

Abstract

Tax avoidance is a legal strategy used by companies to minimize tax burdens by taking advantage of gaps within tax regulations. This phenomenon has attracted increasing attention because it may reduce government tax revenue, particularly in manufacturing firms that often have broader opportunities for tax efficiency. This study empirically examines the effects of transfer pricing, capital intensity, and inventory intensity on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Transfer pricing refers to pricing decisions in transactions between related parties, capital intensity reflects the proportion of fixed assets to total assets, and inventory intensity measures the proportion of inventories to total assets. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements and annual reports. Samples were selected using purposive sampling based on predetermined criteria, resulting in 37 firms and a final dataset of 185 firm-year observations. Data was analyzed using multiple linear regression with SPSS version 25. The results indicate that capital intensity has a statistically significant effect on tax avoidance, whereas transfer pricing and inventory intensity are not statistically significant determinants of tax avoidance.
Co-Authors Fran Sayekti, Fran Indah Anggraeni, Rahayu Junaidi Junaidi Lilis Endang Wijayanti, Lilis Endang Puspita Ningrum, Sophia Pw, Kristianto Rokhmat