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All Journal JAKPI Journal of Accounting and Finance Management (JAFM) Ranah Research : Journal of Multidisciplinary Research and Development
Loanza, Marshia
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PENGARUH SIZE, OPERATING CYCLE DAN ACCRUAL RELIABILITY TERHADAP EARNING PERSISTANCE Saputra, Wendy Salim; Wong, Natasya; Loanza, Marshia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4061

Abstract

Profit plays a very important role as an indicator for evaluating company performance. Profit information will not be useful if it is not of good quality. The more a company can produce quality profit information, the more it will reflect the company's sustainability, financial condition and performance in the future. Quality profits are profits that contain predictive value, which is one aspect of relevance in fundamental quality, which is the ability of accounting information to be used as a basis for estimating future figures. The level of profit persistence can describe the influence of current year profits on future profits. The basis for the calculation is core earnings, so that the profits presented in the report are profits that are relevant to the company's routine operational processes and are not the result of transitory or extraordinary income items. Profit persistence can also describe what level of income the company can maintain in each operational period. The higher the profit persistence, the better the company is at maintaining their income level.The aim of this research is to obtain empirical evidence regarding the influence of sales volatility, cash flow volatility and debt levels on profit persistence. This research will then use multiple regression analysis starting with descriptive statistical testing, classical assumption testing and hypothesis testing. This research was conducted on cyclical and non-cyclical consumer sector companies in 2020 - 2022. The results of this research show that size has a negative effect on earnings persistence, operating cycle has a positive effect on earnings persistence, while accrual reliability has no effect on earnings persistence.
Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak Hakki, Tandry Whittleliang; Simanungkalit, Jobrinson; Surjadi, Merna; Loanza, Marshia
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1815

Abstract

The Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention.
The Effect of Prudence, Financial Distress and Litigation Risk on Audit Quality Moderated by the Characteristics of the Audit Committee Chairman Whittleliang Hakki, Tandry; Loanza, Marshia; Wong, Natasya
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2364

Abstract

This study aims to examine the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality and to explain the role of the audit committee chairman as a moderator of the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality. The type of data used in this study is primary data in the form of financial reports of companies used as samples. The research method used in this study is a quantitative research method. The sample was selected using a purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are Prudence influences audit quality, Financial Distress with the Springate method influences audit quality, Financial Distress with the Zmijewski method influences audit quality, Litigation Risk influences audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Prudence on audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Springate method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Zmijewski method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Litigation Risk on audit quality.
Co-Authors Hakki, Tandry Whittleliang Saputra, Wendy Salim Simanungkalit, Jobrinson Surjadi, Merna Whittleliang Hakki, Tandry Wong, Natasya