Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal

This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes, and Remaining Budget Financing

Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya

This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi. The dependent variable in this study is individual taxpayer compliance, and the independent variables in this study are understanding of tax regulations, service quality, tax sanction, willingness to pay taxes, and the application of filling. This research was conducted at KPP Pratama Kosambi Tax Service in the Tangerang area. The number of respondents in this study were 74 respondents. The sampling method in this study is incidental sampling. The result of this study conclude that the understanding of tax regulations has a negative and significant effect on taxpayer compliance. Service quality has a positive effect on individual taxpayer compliance. Tax sanctions have a positive and significant effect on individual taxpayer compliance, the desire to pay taxes has a negative and insignificant effect on individual taxpayer compliance. And the application of e-filling has no effect and is not significant on individual taxpayer compliance Keywords: Understanding of Tax Regulations, Service Quality, Tax Sanctions, Willingness to Pay Taxes, and Implementation of e-Filling

Pengaruh Intensitas Aset Tetap,Komisaris Independen,dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

This study aims to determine the effect of the intensity of fixed assets, independent commissioners, and institutional ownership on tax avoidance in banking companies listed on the IDX. The research sample is 25 banking companies. The results of this study indicate that the intensity of fixed assets and independent commissioners has no effect on tax avoidance, while institutional ownership has an influence on tax avoidance. This research was conducted to contribute to banking companies so as not to evade taxes, because it will have an impact on state revenues. Keywords: Intensity Of Fixed Assets, Independent Commissioners, Institutional Ownership, and Tax Avoidance

Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019

This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective monitoring, rationalization proxied by change in auditors, arrogance proxied by frequent number of CEO's picture, and collusion proxied by government projects, political connections and state-owned enterprises to fraudulent financial statements. The sample of this study is the food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This study uses secondary data, namely financial reports and annual reports. Based on the purposive sampling method, the number of companies sampled in this study was 18 companies from a total of 32 companies registered and analyzed by multiple linear regression analysis using the SPSS 25 program. The results of this study found that the elements of pressure that are proxied by financial targets and financial stability had a significant effect on fraudulent financial statements. Meanwhile, change of directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, government projects, political connections and state-owned enterprises have no significant effect on fraudulent financial statements in food and beverage sub sector manufacturing companies listed on the IDX in 2016- 2019. Keywords: Fraudulent Financial Statement, and Fraud Hexagon Model

Pengaruh Faktor-Faktor Keuangan dan Board Of Directors Characteristics Terhadap Nilai Perusahaan

The purpose of this study was to examine the financial factors and board of directors characteristics on firm value. This research was conducted to obtain an overview of financial and non-financial factors influencing the value of the company during the Covid- 19 pandemic. The population of this study is Kompas 100 Index companies members for the 2019-2020 period, with a final sample of 72 companies. This study uses secondary data, and multiple linear regression analysis techniques. The results of this study show that Profitability and Board Meetings have a positive influence on firm value, while Company Size, Capital Structure, Board Independence, Board Size, and Gender Diversity have no effect on Firm Value and CEO Duality is only slightly present in Indonesia because Indonesia adheres to a two-tier system. Keywords: Firm Value, Financial Factors, and Non-financial Factors

Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)

Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance. This research is intended to examine the effect of transfer pricing, political connection and liquidity on tax aggressiveness both partially and simultaneously. The population in this study are mining industry entities listed in the Indonesian Stock Exchange for the year of 2016-2019. The sample selection is determined by purposive sampling method. Samples obtained as many as 8 companies for 4 years with a total of 32 samples. Analysis of data uses multiple regression. The result findings indicate that in partially there is no influence of transfer pricing and liquidity on tax aggressiveness, while political connection affects tax aggressiveness. Furthermore, in simultaneously transfer pricing, political connection and liquidity affect tax aggressiveness. Keywords : Transfer Pricing, Political Connection, Liquidity, and Tax Aggressiveness

Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi

The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism

Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing. Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing

Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan

The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing