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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Ilomata International Journal of Tax and Accounting Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Portofolio Investasi
Lintje Kalangi
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Kezia Cicilia Sumajow; Lintje Kalangi; Priscillia Weku
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.923 KB) | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
PERAN TEKNOLOGI INFORMASI TERHADAP SISTEM PENGENDALIAN INTERN DI RUMAH SAKIT UMUM PUSAT PROF. DR. R.D. KANDOU MANADO Meifa Julia Punu; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43351

Abstract

This research aims to analyze the role of information technology on internal control systems in Prof. Dr. R. D. Kandou Manado Central General Hospital. This research is qualitative research with confirmatory analysis approach in case study through in semi-structured interviews, observation and documentation studies. The results of this research is related with implementation of Government Regulation Number 60 of 2008 about Government Internal Control Systems. The role information technology can facilitate management in decision making, cooperative relationships, and performance efficiency. The implementation of internal control elements in the role of information technology are still have problems in the monitoring and control elements, the problems are the entry of inventories, accounts receivables, and accounts payable are inaccurate and not punctual because the information technology in the hospital has not been fully integrated. The obstacles that cause the information technology has not fully integrated and has not role on internal control optimally are on the role human resources. Neither managements nor internal auditors have initiative to solve control activities problems. Inadequate competences of internal auditors, limited educational background from information system hospital employees has effect in limitation understanding hospital business process
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL RATIOS TERHADAP FINANCIAL DISTRESS PERUSAHAAN OTOMOTIF Rivaldy Yohannes Yosis Wati; Herman Karamoy; Lintje Kalangi
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43361

Abstract

This study aims to analyze the effect of the board of directors, board of commissioners, liquidity, leverage and profitability on financial distress in automotive companies in the 2016-2020 period. This study uses a quantitative approach with secondary data obtained from the website of Indonesia Stock Exchange. Determination of the sample using purposive sampling method and resulted 60 research samples. The data analysis used in this study is multiple linear regression analysis. This research found that board of directors, board of commissioners, liquidity, profitability and leverage have significant influence on financial distress in automotive sub-sector companies.
PENGARUH PROFITABILITAS, SALES GROWTH, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020 Gilbert Jacob Ratuela; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43381

Abstract

This study aims to determine and analyze the effect of Profitability, Sales Growth, Liquidity, Leverage, on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research by processing secondary data in the form of annual reports of manufacturing companies. The sampling of this research was carried out using the purposive sampling method, namely the selection of samples at random, but using certain considerations and criteria set by researchers in the Manufacturing sector companies listed on the IDX in 2018-2020 with a total of 165 samples of observations.The data analysis used in this study is multiple linear regression analysis. The results obtained indicate that profitability and liquidity have a negative and significant effect on financial distress, also sales growth has a negative but not significant effect, while leverage has a positive and significant effect on financial distress. This means, if leverage increases, financial distress will also experience a significant increase and vice versa.
ANALISIS KEWAJIBAN PERPAJAKAN OLEH KAUR KEUANGAN DESA (STUDI KASUS DI KECAMATAN TOMPASO BARAT KABUPATEN MINAHASA) Nastiti Mintje; Lintje Kalangi; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43681

Abstract

The APBN is a source of village fund income which is transferred through the APBD. The potential for tax revenue on village funds whose value is not small must be a concern and we cannot forget, considering that taxes are the largest source of state revenue. All of these things are closely related to tax compliance. The purpose of this study was to analyze how the implementation of the task of financial management in the administration of taxation on village funds and what obstacles were encountered in the implementation of these tasks and to analyze what factors influenced compliance/non-compliance of the taxation of village funds in the administration of taxation of village funds. This research is a qualitative research with content analysis method as a data analysis technique and the researcher himself as a research instrument. Respondents selected were 6 financial heads in West Tompaso District. Data collection techniques by observation, interviews, and documentation. The results showed that the understanding of financial accounting related to tax obligations on village funds was adequate, but only based on transactions that were often carried out and depended on siskeudes in calculating tax rates. Financial heads are still not compliant with the timeliness of tax payments and tax reporting.
The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects Brenda Tandayu; Lintje Kalangi; Steven Josia Tangkuman
Ilomata International Journal of Tax and Accounting Vol 4 No 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.710

Abstract

Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance.
The Effect of Capital Structure, Working Capital Turnover and Firm Size on Firm Value in Property and Real Estate Sector Companies Listed on Indonesia Stock Exchange Shintya Rinaldy; Lintje Kalangi; Meily Yoke Betsy Kalalo
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i2.3723

Abstract

The purpose of this research is to determine the effect of capital structure, working capital turnover, and firm size on firm value in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2018–2021 periods. This study uses a quantitative method with purposive sampling as a method of selecting samples, and 30 companies were chosen as samples. There are 120 observations obtained in this observation. The data analysis is multiple linear regressions with IBM SPSS 25 as the data processor. The results show that capital structure had a positive but not significant effect on firm value, working capital turnover had a positive effect on firm value, and firm size hurt firm value.
Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel) Verrel Marcel Poluan; Lintje Kalangi; Steven Josia Tangkuman
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.94

Abstract

This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.
Co-Authors Brenda Tandayu Gilbert Jacob Ratuela Herman Karamoy Jessy D. L. Warongan Kezia Cicilia Sumajow Meifa Julia Punu Meily Yoke Betsy Kalalo Nastiti Mintje Novi Swandari Budiarso Priscillia Weku Rivaldy Yohannes Yosis Wati Shintya Rinaldy Steven Josia Tangkuman Verrel Marcel Poluan