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All Journal Infestasi KEUNIS Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Computer Based Information System Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL KAJIAN TEKNIK SIPIL Prosiding National Conference for Community Service Project Global Financial Accounting Journal Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Hendi Hendi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti Susanti; Hendi Hendi; Robby Krisyadi; Yenny Fathia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.884 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077

Abstract

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.
Faktor-faktor penentu keterlambatan audit di Indonesia Hendi Hendi; She Lee Susanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2596

Abstract

Submission of financial reports is very important to be done on time because delays in financial reporting are a negative thing for companies, especially for investors. The research uses a quantitative approach and secondary research data sources, including the company's annual report. This study examines the influence that can affect the occurrence of audit delays by examining the effect of audit complexity, audit opinion, international audit firms, company size, financial debt, profitability, and concentration of share ownership on audit delays. Tests were carried out on all 154 manufacturing category companies by analyzing data for the 2017–2021 period. The application of the method used is panel data regression. The results of this study indicate that audit delay is significantly influenced by audit complexity, audit opinion, company size, DER, ROA, and concentration of share ownership. Meanwhile, audit delays have no significant effect on international audit firms. The results of the F test simultaneously found that the independent variables had an effect on audit delays. The implications of this research can be a guide for controlling audit reporting or monitoring potential audit delays.
Co-Authors Aqika Nisa Fadillah Ayu Widia Sari Budi Harsono Chichi Nabilah David Cantona Dea Fanny Desti Desti Dewi Angelina Eka Prasetya Nazara Elia Andiana Ellina Katherine Erika Erika Erwin Haryono Evi Silvana Muchsinati Evi Yanti Febrika Febrika Gautama Wijaya Hadianto Hadianto Ika Oktaviani Yusuf Jennifer Meilisa Jenny Edly Sunyoto Jenny Erika Putri Juliany Susanti Julie Tryany Julyanti Julyanti Kellys Kellys Metta Tjia Michell Phang Misnawati Misnawati Muhammad Tan Abdul R.H Natalia Lorien Nethania Nethania Novianti Novianti Oda IB Hariyanto Petrus Haryanto Wibowo Pradino Kusumo Rendy Diaz Hilrian Riksen Sitorus Risca Sherla Pebriana Robby Krisyadi Selvia Selvia Septi Lisniati Septia Febriani She Lee Susanti Shella Shella Sherly Celia Natalia Silvia Sodia SUMANTRI SUMANTRI Susanti Susanti Suwarno Suwarno Viona Frederica Wina Sri Wulandari Wulan Angreni Yenny Fathia Yenny Susanti Yulias Hidayah