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Oki Wahyu Setiawan
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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 155 Documents
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The Influence Of Sustainability Report Disclosure On The Financial Performance Of Consumer Cyclical Companies In Indonesia Widyawati, Riska; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the influence of sustainability report disclosure across economic, environmental, and social aspects on financial performance, proxied by Return on Assets (ROA), with corporate reputation, proxied by Market to Book Value (MtB), as a moderating variable. A total of 56 observations were collected from 17 consumer cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2024. The results of multiple linear regression and moderated regression analysis using Statistical Product and Service Solutions (SPSS) version 25 reveal that sustainability disclosure in all three aspects does not significantly affect financial performance. Furthermore, corporate reputation strengthens the influence of economic and environmental disclosures on financial performance but weakens the effect of social disclosures.
The Influence of Financial Distress, Audit Specialization, Opinion Shopping, and Prior Opinion on Going Concern Audit Opinion Hidayati, Afifah Noor; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This quantitative study aims to determine the influence of financial distress, audit specialization, opinion shopping, and prior opinion on going concern audit opinion. Using a purposive sampling method, 85 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period were selected as the sample. The results of logistic regression analysis show that only opinion shopping affects the likelihood of receiving a going concern audit opinion. In contrast, financial distress, audit specialization, and prior opinion have no significant effect. This study supports agency theory, which posits that auditors act as independent parties in bridging the information asymmetry between management (the agent) and company owners (the principal).
The Influence Of Firm Size, Profitability, Managerial Ownership, Audit Committee, And Accounting Firm Size On Fee Audit Wahyuningtyas, Yessy Pradina; Zaky, Achmad
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to analyze the impact of company size, profitability, managerial ownership, audit committee, and accounting firm size on audit fees. This research is a quantitative analysis of a sample of 74 finance-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The employed methodology is panel data regression analysis using a random-effects model (REM). The research findings indicate that both company size and the accounting firm positively affect audit fees; however, profitability, managerial ownership, and the audit committee do not. These findings support resource dependence theory, which posits that as the size of both the company and the accounting firm increases, the complexity of required audit procedures increases, thereby raising audit fees. These findings also have implications for companies and accounting firms of varying sizes when evaluating relevant factors in audit fee negotiations.
Effect Of Return On Equity, Current Ratio, And Debt To Equity Ratio On Stock Prices Auliareina, Sahda Syahira; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this quantitative research is to assess the influence of return on equity, current ratio, and debt-to-equity ratio on stock prices. The data were acquired from a sample of thirteen IDX30 companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Analysis and hypothesis testing were performed through panel data regression in EViews 12. This study finds that return on equity and current ratio have no effect on stock prices, while debt-to-equity ratio has a negative effect on stock prices. This finding reinforces the signaling theory, which explains that the higher the ratio between debt and equity, the greater the financial risk, and it can be interpreted as a strong negative signal for investors. This negative signal is then reflected in lower stock prices. Therefore, IDX30 companies need to prioritize balanced capital structure to attract investors’ attention and increase stock value. This finding also contributes to the literature on factors influencing stock prices in Indonesia.
The Effect Of Capital Intensity, Institusional Ownership, And Firm Size On Tax Avoidance bramantyo, revy; Atmini, Sari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the effect of capital intensity, institutional ownership, and firm size on tax avoidance. This research focuses on non-cyclical consumer sector companies because this sector has distinctive characteristics compared to other sectors. Companies in this sector provide essential goods that remain in demand even during economic downturns, including the COVID-19 pandemic period. Therefore, the sector offers a relevant context for examining tax avoidance, as firms may simultaneously face pressure to maintain profitability, liquidity, and tax compliance. The sample consists of non-cyclical consumer sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020–2022 period. Using a purposive sampling technique, 33 firms were selected, resulting in 99 firm-year observations. Tax avoidance is measured by the Effective Tax Rate (ETR), and hypothesis testing is conducted using multiple linear regression. The results show that (1) capital intensity has no significant effect on tax avoidance, (2) institutional ownership has a negative effect on tax avoidance, and (3) firm size has a positive effect on tax avoidance. These findings contribute to the tax avoidance literature by providing evidence from a resilient and essential sector during the pandemic and post-pandemic recovery period.

Page 16 of 16 | Total Record : 155

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