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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACE : Accounting Research Journal Taroa : Jurnal Pengabdian Masyarakat Prosiding University Research Colloquium Jurnal Akuntansi Trisakti Borobudur Accounting Review Abadi: Jurnal Ahmad Dahlan Mengabdi Jurnal REKOMEN (Riset Ekonomi Manajemen) Islamic Micro Finance Journal
Betari Maharani
Universitas Muhammadiyah Magelang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Borobudur Accounting Review

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Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019) Monita Hanif Prasetyo; Veni Soraya Dewi; Betari Maharani
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4870

Abstract

Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable period of time. This study aims to examine the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and profitability of giving a going concern audit opinion. The sample on this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reseach using purposive sampling method and processed using logistic regression analysis. The selected sample was 36 companies through predetermined criteria. The results of this study indicate that profitability and opinion shopping has a negative effect, leverage have a positive effect, while audit tenure, audit lag, and liquidity have no effect on going concern audit opinion.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Konservatisme Akuntansi terhadap Tax Avoidance Dian Puspitasari; Anissa Hakim Purwantini; Betari Maharani
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6999

Abstract

Perusahaan pertambangan menjadi sektor yang mengalami penurunan penerimaan pajak tertinggi selama periode tahun 2019-2020 dan tingkat transparansi pajak terindikasi masih rendah. Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, sales growth dan konservatisme akuntansi terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data menggunakan regresi linear berganda dengan jumlah sampel sebanyak 12 perusahaan pertambangan (60 observasi). Hasil dari penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap tax avoidance. Leverage dan konservatisme akuntansi berpengaruh positif terhadap tax avoidance. Sedangkan ukuran perusahaan dan sales growth tidak berpengaruh terhadap tax avoidance.
Co-Authors Abrianti Kusuma Wardani Ainni Hikmatul Aliffah Alfiana Yogi Saputri Anissa Hakim Purwantini Arinda Lovita Fendisty Barkah Susanto Cut Dewi Bunga Dewi, Veni Soraya Diah Pratiwi Dian Puspitasari Dwi Ardiyan Febriansyah Aji Pangestu Hayunda Rahmawati Herma Fanani Ilham Edhi Saputro Imron Wahyu Hidayat Indah Nur Setiyati Iza Fadlur Rozaqi Lany Christanty Larisa Yusriyah Mahmudatun Nisa Monita Hanif Prasetyo Muhammad Ridhwan Ab Aziz Muhammad Zaqi Haqiqi Naufal Afif Naufal Afif Nindya Yunia Putri Nita Dian Rizky Novia Nurul Chalida Nur Hidayah Nur Laila Yuliani Nurcahyono Nurcahyono Purwantini Anissa Hakim Purwantini, Anissa Hakim Silvia Aji Saputri Siti Noor khikmah Suryo Tyas Enggarin Tri Wahyuningsih Ulfa Luthfiana Masjidin Wahyu Anggit Prasetya Wahyu Widi Astuti Wawan Sadtyo Nugroho Wulan Lailatul A’idah Yulinda Devi Pramita