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All Journal Journal of Business, Accounting and Finance SINTESA
Krisdina, Tiana Fenny
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Influence of Tax Planning on Firm Value in Food and Beverage Subsector Manufacturing Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Evelin, Ellena; Yuniawati, Ayi Srie; Krisdina, Tiana Fenny
SINTESA Vol. 15 No. 2 (2024): Sintesa
Publisher : SINTESA

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This research aims to determine the effect of tax planning on firm value in manufacturing sector companies in the food and beverage subsector on the Indonesia Stock Exchange. This analysis uses tax planning as the independent variable and firm value as the dependent variable. In this research, tax planning is measured by the Effective Tax Rate (ETR) and firm value is measured by the Price Earning Ratio (PER). The method used in this research is a quantitative method using secondary data from 28 companies. The research period was 5 years with sample data used of 140 research samples with a sampling technique using purposive sampling technique. The data analysis method used is simple linear regression analysis using SPSS version 25. The results of this research show that (1) tax planning has a negative and significant effect on company value as measured by Earning Per Share (EPS), (2) tax planning has an effect positive and significant on company value as measured by Earning Per Share (PER) (3) tax planning has no effect on company value as measured by Price Book Value (PBV).
The Effect Of Workload On Audit Quality (Empirical Study at the Sumedang District Regional Inspectorate) Maliyah, Nalia; Hidayat, Gustina; Krisdina, Tiana Fenny
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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This study aims to empirically test the effect of workload on audit quality at Sumedang District Inspectorate. The background of the study is based on the imbalance between the number of auditors and the number of objects of supervision, which has an impact on the emergence of findings that have not been followed up. The population in this study were all staff of Sumedang District Inspectorate, totaling 65 people. The sample in this study was 22 auditors selected through purposive sampling techniques. Data collection was carried out through questionnaires, interviews and documentation. The analysis techniques used were data quality testing, classical assumption testing and simple linear regression using IBM Statistic software version 25. The results of the study showed that workload had a significant negative effect on audit quality with a t count of 2.150 > t table of 2.086 and a coefficient on workload of -0.019, meaning H1 was accepted. Therefore, high workload can decrease audit quality
Co-Authors Amani, Fathiya Azizah, Winny Salma Nur Cahyani, Nanda Ayu Evelin, Ellena Hidayat, Gustina Maliyah, Nalia Masruri, Fahrul Alam Rahman, Erpi Riyanti, Kartika Salsah, Silma Halimatis Sari, Indana Zulfa Suherman, Winda Syechbubakar, Sayyidah Fathimah Syiafudin, Ahmad Wibisana, Rangga Yuniawati, Ayi Srie