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All Journal Jurnal Kajian Akuntansi
Dewi Sarifah Tullah
Institut Bisnis dan Informatika Kesatuan Bogor
Economics, Econometrics & Finance

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Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Dewi Sarifah Tullah; Kusuma Dewi; Elis Mediawati; Farah Akmar Anor Salim; Jan Febrian
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Enhancing Audit Quality: How Fraud Detection Mediates Personality Traits and Time Pressure Bambang Pamungkas; Moermahadi Soerja Djanegara; Dewi Sarifah Tullah; Nurul Hidayah; Hasan Junaidi
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11454

Abstract

Audit quality remains a critical concern in the public sector as recurring audit failures continue to raise questions about auditors’ ability to detect misstatements and fraud. This study examines how internal auditor characteristics and external working conditions influence audit outcomes by analyzing the role of fraud detection as a mediating variable between personality traits, time pressure, and audit quality. Using a quantitative approach, data were collected from 369 public sector auditors at the Audit Board of the Repubic of  Indonesia and analyzed using PLS-SEM. The results show that personality traits and time pressure both have a significant positive influence on fraud detection, and fraud detection itself significantly improves audit quality. Mediation analysis further confirms that fraud detection partially mediates the relationship between personality traits and audit quality, as well as the relationship between time pressure and audit quality. These findings reinforce Attribution Theory by demonstrating that auditors’ behaviors are shaped by the interaction between individual dispositions and situational pressures. Practically, the study highlights the importance of competency development, personality-aligned recruitment, and structured workload governance. Future research is recommended to incorporate audit-technology-related variables such as data analytics capability and digital auditing tools to better capture emerging dynamics in fraud-oriented audit performance.
Co-Authors Bambang Pamungkas Elis Mediawati, Elis Farah Akmar Anor Salim Hasan Junaidi Jan Febrian Kusuma Dewi Moermahadi Soerja Djanegara Nurul Hidayah