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Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Economics, Econometrics & Finance

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The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness Yoga Adi Pratama; Muhammad Abdul Aris
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6010

Abstract

This study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This research adopts a quantitative approach with an associative method, and the sample is selected using purposive sampling based on criteria such as SOEs listed on IDX, financial reports expressed in Indonesian Rupiah, and excluding the banking sector. The dependent variable is tax aggressiveness, measured using the Effective Tax Rate (ETR), while the independent variables are capital intensity, audit quality, thin capitalization, and gender diversity. Data analysis is performed using multiple linear regression and classical assumption tests to ensure the validity of the regression model. The findings indicate that capital intensity, audit quality, thin capitalization, and gender diversity significantly affect tax aggressiveness. This research has limitations, such as the restriction to SOEs and a three-year observation period. Future research is suggested to expand the scope by using the IDX-IC classification and extending the study period, as well as considering additional variables such as firm size and ownership structure.
Determinants of Auditor Reputation, Audit Committee, Audit Delay and Audit Fee on Audit Quality Viona Permata Putri; Muhammad Abdul Aris
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7462

Abstract

This study investigates the determinants of audit quality in consumer goods manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2023. Using a descriptive quantitative method and purposive sampling, secondary data were collected from annual reports and analyzed with logistic regression to examine the effects of auditor reputation, audit committee composition, audit delay, and audit fee on audit quality, measured by whether a Big Four auditor audits a firm. The results indicate that auditor reputation, proxied by the number of partners in the audit firm, does not significantly affect audit quality. In contrast, the audit committee significantly enhances audit quality, highlighting the importance of effective oversight in audit processes. Audit delay shows no significant impact, suggesting that the timing of audit completion is not a direct indicator of audit quality. Meanwhile, audit fees positively influence audit quality, as adequate fees allow auditors to perform more thorough and reliable audits. These findings emphasize the critical roles of audit committee effectiveness and sufficient audit fees in maintaining high audit standards. Limitations of this study include its focus on a single industry sector, a limited observation period, and a narrow set of variables. Future research should expand the scope to other industries, lengthen the study duration, and include additional factors to deepen the understanding of audit quality determinants.
Co-Authors Viona Permata Putri Yoga Adi Pratama