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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Dewi Astuti, Tutut
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KOMITE AUDIT, TRANSFER PRICING, DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Murti, Siltia; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18647

Abstract

The purpose of this study is to analyze the influence of the audit committee, transfer pricing, and political connections on tax avoidance in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative method with a descriptive approach and multiple linear regression analysis. The data used consist of secondary data obtained from the financial statements of 15 companies over three years of observation, resulting in a total of 45 observations. The results reveal that the audit committee and political connections have no significant effect on tax avoidance, while transfer pricing has a positive and significant effect. These findings suggest that transfer pricing remains the primary strategy used by companies to minimize their tax burden, whereas the effectiveness of the audit committee and political connections in curbing such practices has yet to be optimized. In conclusion, strengthening the supervision of transfer pricing policies and enhancing the role of the audit committee are essential to promote transparency and improve tax compliance among manufacturing companies. Keywords: audit committee, transfer pricing, political connections, tax avoidance
PENGARUH WHISTLEBLOWING SYSTEM, KOMITE AUDIT, DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD PADA DUNIA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Manurung, Siska; Dewi Astuti, Tutut
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4239

Abstract

This study aims to explore the impact of whistleblowing systems, audit committees, and internal audits in preventing fraud in banking institutions listed on the IDX from 2022 to 2024. The method applied is quantitative by utilizing secondary data from the annual reports of 24 banks and hypothesis testing using multiple linear regression analysis. The whistleblowing system is measured by comparing the number of violation reports with the total items according to the KNKG, while the audit committee is measured based on the percentage of members who have a background in accounting or finance, and internal audit is assessed based on the qualifications of the head of the internal audit division. The results of the t-test showed that the whistleblowing system, audit committee, and internal audit each had a significant positive influence on fraud prevention efforts, which means that strengthening each mechanism could increase the effectiveness of controlling fraud. The F test also indicates that the three variables simultaneously have a significant effect on fraud prevention, indicating that the integration of the three creates a multi-layered supervisory system that improves integrity and stability in the banking sector. These findings reinforce the relevance of Agency Theory and Fraud Triangle Theory, where strict supervision and an efficient whistleblowing system can reduce opportunities and opportunistic behavior of fraudsters.
PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024 Estiaglory Rense, Clara Glenny; Dewi Astuti, Tutut
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18942

Abstract

This study was conducted to determine and analyze the influence of the audit committee, managerial ownership, and audit quality on fraud prevention (a case study of state-owned enterprises listed on the Indonesia Stock Exchange for the 2022-2024 period). The population of this study was all state-owned enterprises that committed fraud or fraudulent financial statements listed on the Indonesia Stock Exchange for the 2022-2024 period. The data analysis tool used was SPSS. The results of the study indicate that the Audit Committee has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Managerial Ownership has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Audit Quality has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Furthermore, it is hoped that the results obtained can be more comprehensive and have a broader contribution to the development of science.
Co-Authors Eka Rahim, Sabna Estiaglory Rense, Clara Glenny Gajali, Ahmad Hanifatur Rohmah, Nur Hidayati, Rezzi Ismiatun, Haniffah Luruk Seran, Stefania Manurung, Siska Murti, Siltia Ryando Siahaan, Binur Suci Maharetno, Andina Widiyasrani, Syaniatus