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Intellectual Capital, Jurnal Akuntansi Kontemporer
Published by Universitas Wijaya Kusuma Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Intellectual Capital, Jurnal Akuntansi Kontemporer is a peer-reviewed journal that publishes scientific articles in the field of accounting. The published articles are the results of original scientific research and scientific review.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Pengaruh Konservatisme Akuntansi, Leverage, Ukuran Perusahaan, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Perdagangan Di Bursa Efek Indonesia Tahun 2019-2021 Laurensya Monica; Kholidiah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of this research is to examine and evaluate how accounting conservatism, leverage, company size, and tax avoidance affect a company's value. The research population was selected to be the manufacturing trade sub-sector companies listed on the Indonesia Stock Exchange in 2019–2021. Up to 85 businesses were used as research samples when data was collected. Purposive sampling is the data collection method used, and information is collected with special considerations tailored to the objectives or research problems. Multiple linear analysis is defined as the analytical method used in the written research. Data from the results of hypothesis testing show that tax avoidance has a negative impact on firm value, while leverage and firm size have a positive impact. Accounting conservatism has a limited impact on firm value, but all four factors can still influence it.
Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik Dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2021) Gracia Maria Verdiani Putri; Siti Asiah Murni
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The goal of this study is to be able to demonstrate empirically how profitability, company size, the size of public accounting firms, and the complexity of business processes affect audit delays. The secondary data used in this research, which is quantitative in nature, was gleaned from the company's annual report. Manufacturing firms in the mining industry that will be listed on the Indonesia Stock Exchange in 2019 through 2021 make up the study's population. The purposive sampling strategy was used in this investigation. 18 companies with observation methods for three years in a row made up the sample that satisfied the requirements of this study, making a total of 54 data the sample for this research. Multiple linear regression analysis utilizing the spss software version 25 is the data analysis method used. According to the study's findings, profitability has a negative impact on audit delay. The audit delay is positively impacted by the company's size. The length of the audit is negatively impacted by the public accounting firm's size. The delay in the audit is positively impacted by the company's activities being complex

Page 2 of 2 | Total Record : 12

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