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Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 8 No 1 (2026)" : 2 Documents clear
Pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap tax avoidance Nurwulan, Irma; Novatiani, R Ait
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1741

Abstract

This study aims to examine the effect of institusional ownership, an independent board of commissioners, and an aduit committee on tax avoidance. The population used was 228 manufacturing companies listed on the Indonesia Stock exchange (IDX). Purposive sampling was used as the sampling technique, resulting in a total sample of 34 manufacturing companies. Panel data regression analysis was used in this study using Eviews 12. The result showed that institusional ownership an independent board of commissioners has an effect on tax avoidance and audit committee has no effect on tax avoidance. This study found that the interests of the largest institutional shareholders drive tax supervision, and the role of independent boards of commissioners is more likely to pressure companies to comply with tax regulations than the internal control mechanisms of the audit committee. Public interest statements The results encourage regulators to enhance the independence of audit committees so that they are not merely a formality. Companies are better off making their financial statements more transparent so that taxes can be paid in accordance with legal regulations
The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Oktavia, Dinda; Budiantoro, Harry
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.

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