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Penghindaran Pajak: Faktor Profitabilitas, Leverage, Dan Capital Intensity Ernawati, Ernawati; Indriyanto, Erwin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4950

Tujuan dilakukannya penelitian ini ialah untuk mengetahui dan menganalisa pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di BEI tahun 2016-2020. Variabel independent yang dipakai ialah profitabilitas, leverage, dan capital intensity, sedangkan variabel dependent yang dipakai adalah tax avoidance dengan menggunakan proksi cash effective tax rate. Metode yang digunakan pada penelitian ini ialah metode deskriptif kuantitatif. Teknik sampling yang dipakai ialah purposive sampling. Penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan sebanyak 49 perusahaan. berdasarkan kriteria, diperoleh 15 perusahaan dengan periode pengamatan selama 5 tahun. Penelitian ini menyimpulkan bahwa profitabilitas memiliki pengaruh negatif terhadap tax avoidance, leverage tidak memiliki pengaruh terhadap tax avoidance, sedangkan capital intensity memiliki pengaruh positif terhadap tax avoidance.

Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay Indriyanto, Erwin
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1177

This study aims to analyze the effect of the reputation of the Public Accounting Firm (KAP) as a moderating variable in the relationship between financial distress and audit committees on audit delay in mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The methodology used in this study is a quantitative approach with a descriptive and analytical research design. The study population includes companies in the mining sector listed on the Indonesia Stock Exchange, with samples taken using the purposive sampling method. The sample selection criteria include companies that consistently publish complete annual reports and have relevant data during the study period. The data used are secondary data obtained from the company's financial statements. The variables studied include financial distress as measured by the Debt to Asset Ratio (DAR), the audit committee as measured by the number of audit committee members, and the reputation of the KAP as measured by a dummy variable based on partnership status with the Big Four KAP. Data analysis was carried out using multiple regression with the help of the Eviews statistical application. The results of the study indicate that the reputation of the KAP plays a significant role as a moderating variable in the relationship between financial distress and audit delay, but not on the audit committee and audit delay. Financial distress and the audit committee directly affect audit delay. Public interest statements Based on the results of the study, it is recommended that companies in the mining sector pay attention to the reputation of the KAP in choosing an auditor to increase stakeholder trust and reduce audit delay.

An empirical investigation of going concern opinions: The influence of auditor reputation, leverage, and debt default Ranti, Feby Krisda; Indriyanto, Erwin
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.43

This study examines the effect of auditors, leverage, and debt default on going-concern audit disclosures. Using a sample of 76 companies over the 2015–2019 period (380 observations), the study employs purposive sampling and data analysis using logistic regression analysis. The findings indicate that auditor reputation does not significantly affect going-concern opinions. As expected, leverage and debt default significantly increase the chances of receiving a going-concern opinion. In general, the findings of this study provide valuable insights for auditors, regulators, and corporate management to predict going-concern audit disclosures.

Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Dengan Fee Audit sebagai Variabel Moderasi Sunarno, Sunarno; Indriyanto, Erwin
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4545

This study aims to analyze the influence of auditor independence and ethics on audit quality, with audit fees as a moderating variable, in Public Accounting Firms (KAP) located in South Jakarta. The research is motivated by the importance of maintaining audit quality as a form of accountability and public trust in the accounting profession. Auditor independence is often considered a key factor in ensuring the objectivity of audit results, while auditor ethics serve as a moral foundation for delivering high-quality audits. However, differing opinions exist regarding the extent to which these two factors truly impact audit quality, especially considering the role of audit fees, which often become a sensitive issue in the auditor-client relationship. This study employs a quantitative approach using Partial Least Squares (PLS) analysis with the SmartPLS software. The population includes all auditors working in Public Accounting Firms in South Jakarta, with a saturated sampling technique applied so that all members of the population are included in the sample. The results show that auditor independence has a significant positive effect on audit quality, meaning that higher levels of independence lead to better audit quality. On the other hand, auditor ethics do not significantly affect audit quality, indicating that ethical considerations are not always explicitly reflected in audit outcomes. Additionally, audit fees are found to moderate the relationship between independence and audit quality but do not moderate the relationship between auditor ethics and audit quality.

Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay Indriyanto, Erwin
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1177

This study aims to analyze the effect of the reputation of the Public Accounting Firm (KAP) as a moderating variable in the relationship between financial distress and audit committees on audit delay in mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The methodology used in this study is a quantitative approach with a descriptive and analytical research design. The study population includes companies in the mining sector listed on the Indonesia Stock Exchange, with samples taken using the purposive sampling method. The sample selection criteria include companies that consistently publish complete annual reports and have relevant data during the study period. The data used are secondary data obtained from the company's financial statements. The variables studied include financial distress as measured by the Debt to Asset Ratio (DAR), the audit committee as measured by the number of audit committee members, and the reputation of the KAP as measured by a dummy variable based on partnership status with the Big Four KAP. Data analysis was carried out using multiple regression with the help of the Eviews statistical application. The results of the study indicate that the reputation of the KAP plays a significant role as a moderating variable in the relationship between financial distress and audit delay, but not on the audit committee and audit delay. Financial distress and the audit committee directly affect audit delay. Public interest statements Based on the results of the study, it is recommended that companies in the mining sector pay attention to the reputation of the KAP in choosing an auditor to increase stakeholder trust and reduce audit delay.

Uncovering the Lack of Public Accountability: An Application of Accounting Standards for Entities in Indonesia Achyarsyah, Padri; Nur, Muhammad; Indriyanto, Erwin; Digdowiseiso, Kumba; Haat, Mohd Hassan Che
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.20

Financial reports hold significant value for all types of business entities, including national and multinational corporations as well as Micro, Small, and Medium Enterprises (MSMEs). Financial reports serve as a means for the report generator to inform interested parties, including the general public, investors, business proprietors, and tax authorities, of transactions that transpire during a specified period. The Indonesian Accounting Association published Accounting Standards for Entities Without Public Accountability (SAK ETAP) to assist start-up enterprises. Consequently, this study aims to investigate the execution of SAK ETAP. A systematic literature review comprises the following phases: formulation of research questions, localization of studies, selection and evaluation of studies, analysis and synthesis, and dissemination of findings via scientific articles. This study concludes that business entities and organizations examined for the implementation of SAK ETAP encompassed various sectors such as pharmacies, Limited Liability Companies (PT), cooperatives (Village Unit Cooperatives – KUD, Savings and Loans Cooperatives – KSP, Republic of Indonesia Employee Cooperatives – KPRI), Commanditaire Vennootschap – CV, People's Credit Bank (BPR), distro, Trading Business (UD), Village-Owned Enterprise (BumDes), Public Fuel Filling Station (SPBU), and Islamic boarding school.

Analisis Determinan Praktik Sustainable Reporting pada Perusahaan Manufaktur di Indonesia Rizal, Samsul; Indriyanto, Erwin
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4937

The research study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, Female Directors, Profitability, and Leverage on Sustainable Reporting in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2021 - 2023. There are 126 samples with a purposive method, and the data used is secondary data obtained through companies on the Indonesia Stock Exchange website www.idx.co.id and their respective company websites. The data analysis technique is the Warp Partial Least Square (WarpPLS) model with two modeling models, namely outer model and inner model analysis. The results of this study indicate that the Audit Committee has no effect on Sustainable Reporting, Independent Commissioners have an effect on Sustainable Reporting, Female Directors have an effect on Sustainable Reporting, Profitability has no effect on Sustainable Reporting, and Leverage has an effect on Sustainable Reporting. The results of this study are expected to be a consideration for companies so that they can pay attention to internal and external factors that can affect Sustainable Reporting.

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