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All Journal Journal of Business, Finance, and Banking Jurnal Publikasi Ekonomi dan Akuntansi
Pardede, Tiolina Evi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Financial Transparency at Stake: Unraveling the Determinants of Audit Delay Sorongan, Fangky Antoneus; Pardede, Tiolina Evi; Silitonga, Niko
Journal of Business, Finance, and Banking Vol. 1 No. 1 (2025): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v1i1.972

Abstract

The timely dissemination of financial information stands as a cornerstone of transparency and efficiency in modern capital markets. Audit delay, broadly defined as the interval between the financial year-end and the date of issuance of the auditor's report, represents a critical metric of reporting timeliness. The duration of this delay is directly correlated with the time auditors spend on fieldwork, implying that lengthier audit engagements result in extended reporting lags. Consequently, undue delays can significantly diminish the utility of such information for decision-making purposes. This research aims to meticulously re-examine the influence of company size, profitability, solvency, and audit opinion on audit delay within the Indonesian manufacturing sector for the period spanning 2020 to 2024. Using a quantitative method with a secondary approach, the sample was selected using a purposive sampling method, and the data was processed using Eviews and SPSS for multiple linear regression analysis. The results indicate that company size, profitability (ROA), and solvency (DER) have a significant partial effect on audit delay, while audit opinion has no significant partial effect on audit delay. The research model passed the classical assumption test, meeting the assumption of normality and showing no signs of heteroscedasticity, multicollinearity, or autocorrelation. The adjusted R-squared value is 0.237, or 23.7%, indicating that 23.7% of the effect of audit delay can be explained by the variables of company size, solvency, profitability, and auditor opinion, while 76.3% can be explained by other causal factors not included in this study.
Pengaruh Pajak, Kepemilikan Asing, Intangible Asset Terhadap Transfer Pricing Dimoderasi Ukuran Perusahaan Pada Farmasi Manufaktur BEI 2020-2024 Aryfianti, Desi; Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6729

Abstract

This study aims to comprehensively examine the effect of the effective tax rate, foreign ownership, and intangible assets on transfer pricing practices, with firm size serving as a moderating variable, in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach and applies a purposive sampling technique, resulting in a final sample of 10 companies that meet the predetermined criteria. Panel data regression analysis with moderation effect testing is employed to evaluate both direct and interaction effects among the variables. The empirical findings reveal that the effective tax rate and intangible assets do not exert a statistically significant influence on transfer pricing practices. In contrast, foreign ownership demonstrates a significant negative effect, indicating that higher levels of foreign shareholding tend to reduce the intensity of transfer pricing activities. Moreover, firm size does not moderate the relationship between the effective tax rate and intangible assets with transfer pricing, but it significantly strengthens the association between foreign ownership and transfer pricing. These results imply that within Indonesia’s highly regulated pharmaceutical industry, transfer pricing decisions are more strongly driven by ownership structure, corporate governance mechanisms, and the complexity of intra-group transactions rather than by tax minimization incentives alone. Overall, this study is expected to contribute to the enrichment of transfer pricing literature, provide empirical evidence in emerging market contexts, and offer valuable insights for policymakers and tax authorities in designing more effective regulatory frameworks and supervision strategies.
Co-Authors Aryfianti, Desi Fangky Antoneus Sorongan Silitonga, Niko