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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Jurnal Locus Penelitian dan Pengabdian Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Gudang Jurnal Multidisiplin Ilmu IIJSE Jurnal Penelitian Pendidikan Indonesia fundamental management journal IPSSJ Research In Management and Accounting (RIMA) Ascendia: Journal of Economic and Business Advancement Reflektif: Jurnal Pendidikan dan Kebudayaan Journal of Economic Studies IJEMA Prosperia: Journal of Economic Development, Accounting, and Global Markets
Melinda Malau
Universitas Kristen Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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The Effect of Auditors’ Professionalism, Competence, and Experience on Audit Quality Adinda Rajagukguk; Melinda Malau; Arya Gina Tarigan
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/396tm548

Abstract

This study examines the effects of auditor professionalism, auditor competence, and auditor experience on audit quality among auditors working at Public Accounting Firms (PAFs) in Jakarta. The research employs a quantitative approach with an associative research design. Primary data were collected through structured questionnaires from 115 auditors selected using purposive sampling based on relevant employment and audit experience criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS to evaluate the measurement and structural models and test the proposed hypotheses. The results show that auditor professionalism has a positive but statistically insignificant effect on audit quality, with a path coefficient of 0.134, a t-statistic of 1.573, and a p-value of 0.058. Auditor competence has a positive and significant effect on audit quality, with a coefficient of 0.273, a t-statistic of 2.188, and a p-value of 0.015. Auditor experience also has a positive and significant effect, producing the strongest coefficient of 0.507, a t-statistic of 4.532, and a p-value of 0.000. The findings indicate that technical competence and accumulated audit experience have stronger direct contributions to audit quality than professionalism in the observed sample. These findings highlight competency development and diverse audit exposure as foundations for audit quality
The Effects of Profitability and Leverage on Tax Avoidance: Testing Independent Directors as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange Gloria Priscilla Simorangkir; Juaniva Sidharta; Melinda Malau
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/h9ftme09

Abstract

Tax avoidance remains an important issue in corporate taxation because differences between statutory tax rates and firms’ effective tax burdens may reflect variations in financial and governance characteristics. This study examines the effects of profitability and leverage on tax avoidance and evaluates the moderating role of independent commissioners in food and beverage companies listed on the Indonesia Stock Exchange during 2021–2025. A quantitative explanatory approach was employed using secondary data obtained from annual reports and financial statements. Purposive sampling resulted in 46 companies and 230 firm-year observations. Tax avoidance was measured using the Effective Tax Rate (ETR), profitability using Return on Assets (ROA), leverage using the Debt-to-Equity Ratio (DER), and independent commissioners using their proportion of the total board of commissioners. Panel data regression using the Fixed Effect Model was selected based on the Chow and Hausman tests, while Moderated Regression Analysis was applied to examine the interaction effects. The results show that profitability has a negative and significant effect on ETR, indicating that higher profitability is associated with greater tax avoidance. Leverage also has a negative and significant effect on ETR, consistent with the tax-shield mechanism associated with debt financing. Independent commissioners do not significantly moderate the effects of either profitability or leverage on tax avoidance. The findings indicate that financial characteristics have a more direct relationship with ETR-based tax avoidance than the quantitative proportion of independent commissioners.  
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Adinda Rajagukguk Adlina Nadhila Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Amelia Dian Ayu Kusuma Ningtyas Amelia Dian Ayu Kusuma Ningtyas Amelia Lestari Sinaga Ananda Rusly Andar AndarSaragih Andar Saragih Anggraini , Nenny Anselmus Rufus Astrid Aziz Ambara Bianca Tiffani S Bramantyo Djohanputro Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Dedi Nestoriko Sinaga Delvia Sari Lim Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Dwinita Garel, Christin Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Ester Tesalonika Manri Etty Murwaningsari Etty Murwaningsari Eunike Magdalena Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Frans Niko Adrian Manurung Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea Gloria Priscilla Simorangkir H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Jamal Manurung Johni Siagian Jonny Siagian Juaniva Sidharta Kendy, Maria Advencia Leonard Caprio Sibarani Lis Sintha Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Mazmur Pardede Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Rahel Marisa Lawra Silalahi Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihar Tambun Sihombing, Salmon Simon Veres Sianturi Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Arya Gina Tarigan, Lukas Taufik Hidayat Tiara, Fine Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo