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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Hidayatul Akma
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH KEPEMILIKAN PUBLIK, KOMITE AUDIT, DAN PENGUNGKAPAN SUKARELA TERHADAP KUALITAS AUDIT DI SEKTOR PERBANKAN Suparlan; Gema Sri Basyir; Hidayatul Akma; Ilen Marliani; Intan Dwi Lestari
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.604

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan publik, komite audit, dan pengungkapan sukarela terhadap kualitas audit pada sektor perbankan tahun 2021-2023. Metode regresi logistik biner digunakan untuk menguji hubungan antarvariabel dengan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa kepemilikan publik dan komite audit tidak memiliki pengaruh yang signifikan terhadap kualitas audit. Sementara itu, pengungkapan sukarela memiliki pengaruh signifikansi, yang mengindikasikan bahwa transparansi yang lebih tinggi berpotensi meningkatkan kualitas audit. Temuan ini menunjukkan bahwa variabel-variabel tersebut belum cukup kuat dalam menjelaskan kualitas audit di sektor perbankan, sehingga diperlukan penelitian lebih lanjut dengan memperluas variabel dan konteks. Penelitian ini memberikan kontribusi bagi pengembangan tata kelola perusahaan dan praktik audit yang lebih baik melalui peningkatan transparansi dan efektivitas komite audit. Kata Kunci: Kepemilikan Publik, Komite Audit, Pengungkapan Sukarela, Kualitas Audit ABSTRACT This study aims to analyze the effect of public ownership, audit committees, and voluntary disclosure on audit quality in the banking sector in 2021-2023. The binary logistic regression method is used to test the relationship between variables with a sample of banking companies listed on the Indonesia Stock Exchange. The results of the study indicate that public ownership and audit committees do not have a significant effect on audit quality. Meanwhile, voluntary disclosure has a significant effect, indicating that higher transparency has the potential to improve audit quality. These findings indicate that these variables are not strong enough to explain audit quality in the banking sector, so further research is needed by expanding the variables and context. This study contributes to the development of better corporate governance and audit practices by increasing transparency and effectiveness of audit committees. Keywords: Public Ownership, Audit Committee, Voluntary Disclosure, Audit Quality
The Effect of Firm Characteristics on Tax Avoidance with Liquidity as a Moderating Variable in Indonesian Firms Hidayatul Akma; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43547

Abstract

Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
Co-Authors Endar Pituringsih Gema Sri Basyir I Nyoman Nugraha Ardana Putra Ilen Marliani Intan Dwi Lestari Suparlan .