JURNAL AKUNTANSI BARELANG

PENGARUH AUDIT REPORT LAG, PUBLICATION TIMELINE DAN AUDIT FEE TERHADAP KUALITAS AUDIT

Indah Safira, Napisah — Sat, 30 Nov 2024 00:00:00 +0000

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh audit report lag, publication timeline, dan audit fee terhadap kualitas audit dengan studi empiris pada perusahaan indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis dari penelitian ini adalah kualitatif yang bersifat asosiatif. Populasi pada penelitian ini menggunakan sebanyak 45 perusahaan. Untuk pengampilan sampelnya menggunakan metode purposive sampling dengan menentukan kriteria-kriteria tertentu terlebih dahulu. Setelah di tentukan kriterian pengambilan sampel, di dapatlah sampel dalam penelitian ini sebanyak 33 perusahaan yang digunakan sebagai sampel. Data dalam penelitian ini menggunakan data sekunder yang di ambil dari laporan tahunan perusahaan. Tahun pengamatan dalam penelitian ini selama 5 tahun, sehingga diperoleh data observasi dalam penelitian ini yaitu sejumlah 180 data. Teknik pengumpulan data dalam penelitian ini adalah dengan cara mencari informasi yang terkandung dalam laporan tahunan perusahaan yang terkait dengan variabel penelitian. Untuk teknik analis data dalam penelitian ini menggunakan teknik analisis regresi logistik karena salah satu variabelnya adalah dummy. Pengolahan data dalam penelitian ini menggunakan bantuan aplikasi eviews 13. Hasil dari penelitian ini secara simultan menunjukan bahwa audit report lag, publication timeline, dan audit fee berpengaruh terhadap kualitas audit. Sedangkan hasil penelitian secara parsial menunjukan bahwa audit report lag berpengaruh terhadap kualitas audit, publication timeline berpengaruh terhadap kualitas audit, dan audit fee tidak berpengaruh terhadap kualitas audit.

PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Dian Efriyenti, Risca Azmiana , Vargo Christian L. Tobing — Sat, 30 Nov 2024 00:00:00 +0000

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.

PENGARUH JUMLAH KOMITE AUDIT, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY

Satiman, Eka Windha Tamaya — Sat, 30 Nov 2024 00:00:00 +0000

The study aims to analyze the impact of the number of audit committees, company size, and audit opinions on Audit Delay. The research was carried out by analyzing the financial statements of companies listed in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 23 companies that were listed consistently in the Index of LQ45, on the Indonesia Stock Exchange, for the period 2018 to 2022 using purposive sampling techniques. The data used for the sample research is secondary data from financial statements and annual reports that can be accessed through the IDX website and several corporate websites. The variables used in this study are Number of Audit Committees (X1) as the first free variable, the Company Size (X2) as the second free variabel, and Audit Opinion as the third free variables and the Audit Delay (Y) as the bound variable. The methodology used in this study is a panel data regression method. Analysis of research results using EViews 12 software. Research shows that the best model is Random Effect Model (REM). The results of this study showed that the number of audit committees partially had no influence on the audi delayt, the size of the company partially influenced the delays in the audits, the opinion of the audit partially did not influence the Audit Delay, and simultaneously the number of audit committees, the company size, and the audit opinion had an influence upon the Audit Delay.

Keywords: Number of Audit Committees; Company Size; Audit Opinion; Audit Delay

DETERMINAN PENCEGAHAN FRAUD PADA BANK BUMN DI KOTA BATAM

Argo Putra Prima, Viola Syukrina E. Janrosl, Mulawarman, Muhammad Yusuf — Sat, 30 Nov 2024 00:00:00 +0000

This study aims to analyze the influence of internal audit and internal control on fraud prevention at state-owned banks in Batam City. It's critical to comprehend the elements that can stop fraud. Employees of state-owned banks in Batam were given questionnaires as part of the quantitative approach utilized in this study to collect data. The results of the study indicate that internal audit has a significant influence on fraud prevention. This indicates that the effectiveness of the internal audit function in identifying weaknesses and ensuring compliance with operational procedures plays an important role in minimizing the potential for fraud. However, the results of the study also show that internal control does not have a significant influence on fraud prevention partially. However, when tested simultaneously, internal audit and internal control together have a significant influence on fraud prevention. This finding emphasizes the importance of synergy between internal audit and internal control in creating an effective system to prevent fraud in the banking sector. Therefore, banks need to increase the role of internal audit and ensure good coordination with the internal control system to achieve optimal results in fraud prevention efforts.

PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN OPINI AUDITOR TERHADAP AUDIT DELAY

Maria Veronica Sihite, Edon Ramdani — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to examine the influence of company size, KAP size, and auditor's opinion on audit delay in industrial companies listed on the Indonesia Stock Exchange with a research period of 2017-2022. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 55 populations becoming 23 company samples processed in this research. The research results show that simultaneously company size, KAP size, and auditor opinion have an effect on audit delay. Partially, company size and KAP size have no effect on audit delay, while the auditor's opinion has an effect on audit delay.

The Pengaruh Struktur Kepemilikan, Sales growth dan Struktur modal terhadap Nilai Perusahaan

Nila Ade Meliana, Khoirunnisa Azzahra — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to provide emprical evidence that there is an influence of the Managerial Ownership Structure, Institusional Ownership Structure, Sales Growth and Capital Structure on Company Value in preoperties and real estate sector companes listed on the Indonesia Stock Exchange for the 2018 – 2022 period. The number of research samples was 18 companies in the properties and real estate sector based on the purposive sampling method. The methode used in multiple linear regression, descriptive statistical test, panel data regression model analysis, the selected model selection rest is the Random Effect Model (REM), classical assumption test, multiple linear test and hypothesis testing with the help of e-views version 12 statistical data processing. The result of this research show that simultaneousy Managerial Ownership Structure, Institusional Ownership Structure, Sales Growth and Capital Structure have influence Company Value. Partially state that the Managerial Ownership Structure has an effect on Campany Value. The Institusional Ownership Structure has no effect on Company Value. Institusional Ownership Structure has no effect on Company Value. Sales Growth has no effect on Company Value, and the Capital Structure variable has no effect on Company Value.

Pengaruh Intellectual Capital, Keputusan Investasi dan Kebijakan Dividen Terhadap Nilai Perusahaan

Rosanti, Khoirunnisa Azzahra — Sat, 30 Nov 2024 00:00:00 +0000

This study aims to provide empirical evidence of the effect of Intellectual Capital, Investation Decision, and Dividend Policy on The Value of The Company. This study uses a quantitative approach and the data used is secondary data. The population in this study were Properties & Real Estate companies listed on the Indonesian Stock Exchange fot the period 2018 – 2022. The method in determining the sample use purposive sampling. Obtained a sampel of 7 company with a period 5 years. The data analysis technique used is multiple linear regression analysis. The F test result show that simultaneously Intellectual Capital, Investation Decision, and Dividend Police have a significant effect on the Value of The Company. The t test results show the Intellectual capital and Investation Decision partially no significant effect on The Value of The Company, while Dividend Policy partially has a significant effect on Company Value.

Pengaruh Free Cash Flow, Company Growth, Collateralizable Asset dan Institusional Ownership terhadap Kebijakan Dividen

Vinka Marsela, Khoirunnisa Azzahra — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to provide emprical evidence that there is an influence of the of free cash flow, company growth, collateralizable assets, and institusional ownership on divedend policy in properties and real estate sector companies listed on the IDX (Indonesia Stock Exchange) for the 2018 -2022 period. The number of research samples is 7 sector companies properties and real estate determined based on the purposive sampling method. The method used is multiple linear regression, descriptive statistical test, panel data regression model analysis, fiexed effect model selection test, classical assumption test, multiple linear test and hypothesis test with the help of e-views version 12 statistical data processing. The results of this research show that free cash flow, company growth, collateralizable assets and institusional ownership simultaneously have a significant effect on dividen policy and the t test states thas free cash flow has a significant effect on dividen policy. The variables company growth, collateralizable assets, and institusional ownership have no effect significant to dividen policy.

Pengaruh Pemberian Mata Kuliah Perpajakan, Pelatihan Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan

Lutfiansyah, Henni Rahayu Handayani — Sat, 30 Nov 2024 00:00:00 +0000

The purpose of this study is to analyze the influence of the Provision of Tax Courses, Tax Brevet Training and Job Market Considerations on Student Interest in Career in the Field of Taxation. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program and have or are taking Brevet. The sample selection method used in this study is purposive sampling so that the final sample obtained is 80 students. Testing the data quality using validity and reliability tests using IBM SPSS25 software, the next step is to test the classic assumptions, namely the normality test, the multicollinearity test and the hexaoscedasticity test after that the hypothesis test. From the results that have been carried out in this study, it shows that Taxation Courses, Tax Brevet Training and Job Market Considerations simultaneously affect the Interest of Students in Career in the Field of Taxation. Partially shows that the Taxation and Market Consideration Course has an effect on the Interest of Career Students in the Field of Taxation. Meanwhile, the Tax Brevet Training partially has no effect on the interest of students in a career in taxation in students of the University of Pamulang Accounting Study Program.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN

Santi Eka Putry, Fina Ratnasari — Sat, 30 Nov 2024 00:00:00 +0000

Penelitian ini bertujuan untuk memberikan bukti empiris terdapat pengaruh independensi Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan pada perusahaan subsektor Industri Food and Baverages yang terdaftar di Bursa Efek Indonesia periode 2018- 2022 Jumlah sampel penelitian adalah 14 perusahaan subsektor industri Food and Baverages yang ditentukan berdasarkan metode Purposive Sampling. Metode yang digunakan adalah regresi linear berganda uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih Random Effect Model, uji asumsi klasik, uji linear berganda dan uji hipotesis dengan bantuan olah data statistik e- views version 12. Hasil penelitian ini menunjukkan bahwa Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan dan pada Uji t menyatakan bahwa Struktur Modal berpengaruh signifikan terhadap Kinerja Keuangan, Pada variabel Ukuran Perusahaan tidak berpengaruh terhadap Kinerja Keuangan, pada variabel Pertumbuhan Penjualan tidak berpengaruh terhadap Kinerja Keuangan.

PENGARUH AUDIT TENURE, KOMISARIS INDEPENDEN, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN

Fiddinina Sabilla Putri, Yunita Kurnia Shanti — Sat, 30 Nov 2024 00:00:00 +0000

ABSTRACT

This research aims to empirically prove the influence of Audit Tenure, Independent Commissioners, and Financial Distress on the Integrity of Financial Statements. In this research, the independent variables used are Audit Tenure, Independent Commissioner, and Financial Distress, while the dependent variable used is Financial Report Integrity. This research was conducted by taking a sample of primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2022. The samples were collected using a purposive sampling method with the number of companies sampled being 36 companies with a research period of 5 years, so that 180 data were obtained. Power processing using the Microsoft Office Excel program and the Eviews 12 statistical program by analyzing descriptive statistics, model suitability tests, classical assumption tests, coefficient of determination, panel data regression analysis, F statistical tests, and T statistical tests. The results of this research show that: (1) Audit Tenure, Independent Commissioners, and Financial Distress have a simultaneous effect on the Integrity of Financial Statements, (2) Financial Distress has a positive effect on the Integrity of Financial Reports, (3) Audit Tenure has no effect on the Integrity of Financial Reports, (4) Independent Commissioners have no effect to the Integrity of Financial Statements.

Keywords: Audit Tenure, Independent Commissioner, Financial Distress,

Integrity of Financial Statements

PENGARUH BUDAYA KERJA, PELATIHAN DAN KEPRIBADIAN TERHADAP KEPUASAN KERJA SERTA IMPLIKASINYA PADA KOMITMEN ORGANISASIONAL

Hutri Agus Romi, Mefri Yudi Wisra — Sat, 30 Nov 2024 00:00:00 +0000

This study is how to improve organizational commitment (Empirical Study on Security Guards of Security Service Business Entities in Batam City) partially or simultaneously work culture, training, personality and job satisfaction towards organizational commitment. The research method used is descriptive and verification involving a research sample of 373 security guards. Hypothesis testing using structural equations (Structural Equation Modeling) with the LISREL 8.70 application program. This study proves that there is a positive and significant influence of work culture, training and personality variables on job satisfaction both partially and together with a contribution of 58%. This study proves that work culture, training, personality and job satisfaction variables influence organizational commitment with a contribution of 87% with the most dominant variable influencing organizational commitment being job satisfaction. While the most dominant variable influencing job satisfaction is work culture. Another finding from the results of this study is that job satisfaction functions as a mediating variable for the three exogenous variables on organizational commitment. This study recommends improving the performance of security guards at Security Service Business Entities in Batam City by paying attention to job satisfaction, especially in rewards.

PENGARUH INTELLECTUAL CAPITAL, STRUKTUR MODAL DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

Apri Darwanti, Desy Purwasih — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to provide empirical evidence on the influence of Intellectual Capital independence,Capital Structure, and Audit Committee on Financial Performance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample consists of 17 industrial sector companies determined based on purposive sampling method. The methods used include multiple linear regression,descriptive statistical test,panel data regression model analysis,model selection test with the chosen Random Effect Model,classical assumption test,multiple linear test, and hypothesis testing with the aid of statistical data processing using e-views version 12. The result of this study indicate that Intellectual Capital,Capital Structure, and Audit Committee simultaneously have a significant effect on Financial Performance,and the t-test shows that Intellectual Capital has a significant effect on Financial Performance. However, the variables of Capital Structure and Audit Committee do not have a significant effect on Financial Performance.

Mempelajari Potensi Bisnis: Analisis Laporan Keuangan dan Penerapan SAK EMKM untuk Studio Olahraga

Sat, 30 Nov 2024 00:00:00 +0000

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam perekonomian Indonesia, memberikan kontribusi besar dalam penyerapan tenaga kerja dan peningkatan Produk Domestik Bruto (PDB). Namun, UMKM juga menghadapi berbagai tantangan, terutama dalam pengelolaan keuangan yang efektif dan efisien. Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada K2kha Studio, sebuah studio olahraga yang mengalami permasalahan likuiditas akibat penurunan pendapatan serta beban kewajiban tetap yang tinggi. Permasalahan utama yang dihadapi adalah praktik pencatatan keuangan yang belum memadai dan tidak mencerminkan kondisi keuangan yang sebenarnya, seperti pencatatan aset dan penyusutan yang tidak teratur. Penelitian ini menggunakan metode kualitatif melalui wawancara, observasi, dan analisis dokumen keuangan untuk menggali lebih dalam praktik pencatatan keuangan K2kha Studio serta kendala yang dihadapi dalam mengelola arus kas dan kewajiban. Hasil analisis menunjukkan bahwa K2kha Studio masih mengandalkan pencatatan keuangan manual dan sederhana, yang berdampak pada kurangnya informasi akurat mengenai posisi keuangan dan arus kas. Disarankan agar K2kha Studio menerapkan pencatatan sesuai standar SAK EMKM, mencatat aset secara terperinci, serta mengeksplorasi strategi peningkatan pendapatan seperti penyewaan alat olahraga dan penawaran paket pelatihan bagi perusahaan. Langkah-langkah ini diharapkan dapat membantu meningkatkan likuiditas dan memastikan keberlanjutan usaha K2kha Studio.

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BATAM

Eka Yudianto Zendrato, Anggun Permata Husda — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to examine the factors that influence motor vehicle taxpayer compliance, namely the variables of tax knowledge, taxpayer awareness and tax sanctions. Motor vehicle tax is a form of regional income and is used for the benefit of the region as well. The population in this study are motor vehicle taxpayers registered with the Batam City Samsat who live in the Batam City sub-district. The sample in this study took a sample with an error rate of 10% using the Slovin formula. This research uses a quantitative method by distributing a Google Form questionnaire to 100 respondents as a sample with a Likert scale in this research. Then the data obtained was processed using SPSS V26. This research uses multiple linear regression analysis techniques. The results of this research with the tax knowledge variable influence motor vehicle taxpayer compliance with a significance of 0.000 < 0.05. The taxpayer awareness variable influences motor vehicle taxpayer compliance with a significance value of 0.020 < 0.05, and the tax sanctions variable influences motor vehicle taxpayer compliance with a significance value of 0.001 < 0.05. Based on the results of hypothesis testing in this research, it can be concluded that the variables of tax knowledge, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with Samsat motor vehicle tax in Batam City.

Keywords: Tax knowledge, taxpayer awareness, tax sanctions, taxpayer compliance, motor vehicle tax

Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance

Robert Jao, Paulus Tangke, Anthony Holly, Ana Mardiana, Meifilia Nontji — Sat, 30 Nov 2024 00:00:00 +0000

This research investigates the influence of related party transactions on firm value mediated by tax avoidance. The theory used is agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data sources used are secondary data in financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The total sample is 99 company data for three years, selected using purposive sampling. The research results show that related party transactions positively and significantly influence tax avoidance. The research findings also found that tax avoidance has a negative and significant influence on firm value, and related party transactions have a negative and significant influence on firm value. Finally, this research finds that tax avoidance mediates the relationship between related party transactions and firm value.

pengaruh Kepemilikan Manajerial, Struktur Modal dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba

Safira Umammi, Khoirunnisa Azzahra — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to provide empirical evidence on the influence of the independence of Managerial Ownership, Capital Structure, Investment Opportunity Set on Profit Quality in consumer non-cylicals sector companies lister on the Indonesia Stock Exchange for the 2018-2022 period. The number of research samples is 15 consumer non-cylicals sector companies. Which is determined based on the purposive sampling method. The Methods used are multiple linear regression model analysis, common effect model selection test, classical assumption test, multiple linear test and hypothesis testing with the helm of statistical data processing e-views versin 12. Research results this shows thas Managerial Ownership, Capital Structure, Investment Opportunity Set simultaneously have a significant effect on Earnings Quality and the t test states that Capital Structure has a significant effect on Earnings Quality, on the Managerial Owneship variable, Investment Oppourtunity Set does no have significatnt effect on Earnings Qualtiy.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN PERTUMBUHAN LABA TERHADAP KEBIJAKAN DIVIDEN

Lidia Sinta Napitupulu, Khoirunnisa Azzahra — Sat, 30 Nov 2024 00:00:00 +0000

This research aims to provide empirical evidence that there is an influence of Institutional Ownership, Sales Growth and Profit Growth on Dividend Policy. This research uses a quantitative approach and the data used is secondary data. The population in this research is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method for determining the sample uses purposive sampling. A sample of 11 companies was obtained over a 5 year period. The data analysis technique used is multiple linear regression analysis with the help of e-views version 12 statistical data processing. The results of the F test show that Institutional Ownership, Sales Growth and Profit Growth have a significant effect on Dividend Policy. The t test results show that Institutional Ownership has an effect on Dividend Policy, Sales Growth has an effect on Dividend Policy and Profit Growth has no effect on Dividend Policy.

PENGARUH AUDIT REPORT LAG, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN

Uswatun Khasanah, Napisah — Sat, 30 Nov 2024 00:00:00 +0000

This research was conducted with the aim of determining the influence of Audit Report Lag, Audit Committee, and Financial Distress on Going Concern Audit Opinions in transportation and logistics sub-sector service companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research using secondary data which can be accessed from old or personal websites of transportation sub-sector service companies listed on the Indonesia Stock Exchange (BEI). This research uses a purposive sampling method, namely by taking samples from the population based on certain criteria. The research sample is based on the criteria of 19 companies with a research period of 5 years. The data analysis method used in this research is a statistical method that uses a logistic regression equation. Data analysis began by processing the data with Microsoft Excel, then logistic regression testing was carried out using Eviews version 12 software. The results of this research show that Audit Report Lag has an effect on going concern audit opinion; The audit committee has no influence on going concern audit opinion; Financial Distress influences going concern audit opinion.

PENGARUH RELIGIUSITAS, GENDER, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA TERKAIT PENGGELAPAN PAJAK

Gunawan Farhan Maulana, Desy Purwasih — Sat, 30 Nov 2024 00:00:00 +0000

The purpose of this study is to analyze the influence of Religiosity, Gender and Love of Money on Student Perceptions Related to Tax Evasion. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program with a Concentration in Taxation. The sample selection method used in this study was convenience sampling so that the final sample obtained was 94 students and rounded to 100 students. The data quality test was carried out using a validity and reliability test and using IBM SPSS25, after which a classical assumption test was carried out, namely a normality test, a multicollinearita test and a heteroscedasticity test, after which a hypothesis test was carried out. The results of this study show that Religiosity, Gender and Love of Money simultaneously affect Student Perception Related to Tax Evasion. It partially shows that Love of Money has an effect on Student Perception Related to Tax Evasion. As for Religiosity and Gender, it does not affect Student Perception Related to Tax Evasion carried out on students of Pamulang University Accounting Study Program with Tax Concentration.

Keywords: Student Perception Related to Tax Evasion, Religiosity, Gender, Love of Money

Pengaruh Kinerja Keuangan Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance

Dena Setya Rini, Nurhayati — Sat, 30 Nov 2024 00:00:00 +0000

ABSTRACT

This study aims to analyze the effect of company financial performance and institutional ownership on tax avoidance. This type of research is quantitative associative with secondary data sources. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data analysis technique in this study is the purposive sampling method, namely a technique that considers criteria, so that the sample obtained with this method is 10 companies. The results of the study show that the company's financial performance and institutional ownership have an effect on tax avoidance. Then, partially the company's financial performance variable has no effect on tax avoidance. While the institutional ownership variable has a negative effect on tax avoidance. These results are because the higher the institutional ownership, the lower the level of tax avoidance actions taken by the company.

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan perusahaan dan kepemilikan institusional terhadap tax avoidance. Jenis penelitian ini adalah kuantitatif asosisatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah Perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik analisis data dalam penelitian ini adalah metode purposive sampling yaitu teknik dengan memperhatikan kriteria, sehingga sampel yang didapatkan dengan metode tersebut 10 perusahaan. Hasil penelitian menunjukan bahwa kinerja keuangan perusahaan dan kepemilikan institusional berpengaruh terhadap tax avoidance. Kemudian, secara parsial variabel kinerja keuangan perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan variabel kepemilikan institusional berpengaruh negatif terhadap tax avoidance. Hasil tersebut karena semakin tinggi kepemilikan institusional maka, semakin rendah tingkat tindakan tax avoidance yang dilakukan oleh perusahaan.

Keywords:Company Financial Performance, Institusional Ownership, Tax Avoidance