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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis
Citra Amelia Putri
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Economics, Econometrics & Finance

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: (Case Study on Financial Companies Listed on the Indonesia Stock Exchange 2019 – 2022) Indana Zahrotul Aini; Abi Suryono; Kusumaningdiah Retno Setiorini; Citra Amelia Putri; Nila Hidayah
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1311

Abstract

This study examines the effectiveness of mandatory auditor switching regulations related to the failure of audits of companies' financial statements on the Indonesia Stock Exchange (IDX), including those conducted by affiliates of the Big Four Public Accounting Firm (PAF). This study analyzes the effect of mandatory auditor switching on departing partners, replacement partners, and PAF reputation on audit quality, with control variables such as company size, financial leverage, profitability, and company losses. Using data from financial sector companies on the IDX for the period 2019–2022, this study applies purposive sampling and obtains 132 samples. Logistic regression analysis was performed using SPSS version 25. The results show that, simultaneously, the three main variables affect audit quality. However, partially, mandatory auditor switching on departing and replacement partners does not have a significant effect, while PAF's reputation has a positive impact on audit quality.
THE EFFECT OF SALES GROWTH, LEVERAGE, PROFITABILITY, AND SIZE ON TAX AVOIDANCE: Case Study of Manufacturing Companies Listed on the IDX for the 2019-2022 Period Galuh Ardyanto; Abi Suryono; Meutia Layli; Kusumaningdiah Retno Setiorini; Citra Amelia Putri
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1312

Abstract

This research aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this research is manufacturing companies registered on the IDX for the 2019-2022 period, with a sample selection technique using purposive sampling. The analytical method used is multiple linear regression and uses SPSS as a research tool. The results of this research show that sales growth and leverage have a positive effect on tax avoidance, while profitability and company size have a negative effect on tax avoidance.
Co-Authors Abi Suryono Galuh Ardyanto Indana Zahrotul Aini Kusumaningdiah Retno Setiorini Meutia Layli Nila Hidayah