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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Akuntansi Barelang Jurnal Abdidas JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of International Conference Proceedings
Sembiring, Masta
Faculty Of Economic And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
The Effect of Profitability and Leverage on Tax Avoidance (Empirical Studies on Chemical and Basic Industrial Companies listed on the IDX) Masta Sembiring
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1733

Abstract

The study aims to determine “The Effect of Probability and Leverage on Tax Avoidance (Empirical Study on Basic and Chemical Industry Companies Listed on the IDX)”. The type of research used is quantitative research. Population in this study, 19 basic and chemical industrial companies were listed on the Indonesian stock exchange in 2016 – 2020. The method used in this study to determine the sample is purposive sampling with as many as 9 companies for 5 consecutives years. The data collection used is the documentation method by retrieving financial statement data on the Indonesian stock exchange. The data that is ready to be processed will then be tested using the SPSS version 21.0 program. The data analysis methods used in this research are descriptive statistics, multiple linear regression, classical assumption test and hypothesis testing. The results of this study show that probability has no significant effect on tax avoidance, this can be proven by the significance value of 0.672 > 0.05, and conversely leverage has a significant effect tax avoidance with a significant value of0.021 < 0.05 and simultaneously probability and leverage have no significant effect on tax avoidance with evidence of 0.061 > 0.05. Keywords: Profitability, Leverage and Tax Avoidance
The Effect of Financial Distress and Audit Delay on Auditor Switching (Case Study of Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX)) Masta Sembiring
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2357

Abstract

The aim of this study was to examine the influence of financial distress and audit delay on auditor switching in manufacturing companies listed on the Indonesian stock exchange. Data was collected through the method of document. Logistic regression analysis was applied for data analysis. This study used quantitative data obtained by BEI by observing the financial report release results of manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was targeted sampling (opportunistic sampling method). The study found that financial difficulties had no impact on auditor changes at Indonesian Stock Exchange-listed manufacturing companies in the period 2019-2021. Audit delays will affect the turnover of auditors for manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. 
Co-Authors Eko Febri Syahputra Siregar Febryani Putri Muhammad Ikhsan Fadillah Nasution, Ismail Saleh Rezki Zurriah Salsabila, Unik Hanifah Trie Meutia Defi