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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Akuntansi Trisakti
Yohanes Yohanes
Trisakti School of Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Reynaldi Surya Prayonggie; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.22 KB) | DOI: 10.31326/tabr.v1i1.1221

Abstract

This study aims to obtain empirical evidence and analyze the effect of financial stability, external pressure, change of directors, financial targets, ineffective monitoring, nature of industry, frequent number of CEO's picture. The number of samples used in this study is 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 using the purposive sampling method in the sampling process. This study uses multiple regression methods in order to explain the effect of independent variables on the dependent variable of fraud on financial statements. The greater the external pressure, the less likely there is to be fraudulent financial statements. The bigger the financial target, the lower the fraud on the financial statements. The higher the level of nature of the industry, the difficulty in fraud on financial statements will occur. The novelty of this research is the addition of ineffective monitoring, financial target variables and the frequent number of CEO's picture. This research is expected to contribute to the development of theories, especially those related to fraudulent acts on financial statements such as fraud diamonds, fraud pentagons, and signaling theory and can contribute to developing variables used in further research.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR BORIS ALVARES; Yohanes Yohanes
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.845 KB)

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang memengaruhi manajemen pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, adapun faktor-faktor tersebut adalah variabel size, leverage, profitability, inventory intensity, corporate governance, fasilitias perpajakan dan intensitas aset tetap. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017 sampai 2019. Sampel dalam penelitian ini didapat dengan menggunakan metode purposive sampling. Terdapat 81 perusahaan yang memenuhi kriteria yang telah ditentukan sehingga total data yang digunakan sebagai sampel penelitian adalah 243. Pengujian hipotesis pengaruh variabel dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel profitability memiliki pengaruh yang signifikan terhadap manajemen pajak. Sedangkan variabel size, leverage, inventory intensity, corporate governance, fasilitas perpajakan dan intensitas aset tetap tidak memiliki pengaruh yang signifikan terhadap manajemen pajak. Hasil penelitian ini diharapkan dapat dijadikan dasar, referensi, tambahan informasi ataupun teori bagi peneliti selanjutnya, menjadikan pertimbangan bagi perusahaan dalam melakukan manajemen pajak, dan meringankan beban pemerintah dalam menangani manajemen pajak perusahaan. Perbedaan pada penelitian ini dari penelitian sebelumnya yaitu menambahkan variabel fasilitas perpajakan dan intensitas aset tetap dan populasi yang dipakai menggunakan data terbaru yaitu tahun 2017 sampai 2019. Pengaruh profitabilitas terhadap manajemen pajak dikarena semakin kecil nilai manajeman pajak menujukan semakin baiknya manajemen pajak yang dilakukan perusahaan, hal ini bisa terjadi karena perusahaan memanfaatkan labanya dengan efektif dengan membelanjakan laba untuk keperluan perusahaan yang bisa menjadi komponen pengurang pajak penghasilan.
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI WENNY WENNY; YOHANES YOHANES
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.436 KB)

Abstract

The purpose of this study is to empirical test data regarding the factors that influence the tax aggressiveness of the manufacturing companies on Indonesia Stock Exchange (IDX). These factors are the variables of leverage, liquidity, capital intensity, independent commissioner, inventory intensity and profitability. The population used in this study is a manufacturing companies which are listed in the Indonesian stock exchange from 2017 to 2019. Determination of the sample was made by applying purposive sampling method and there are 82 companies that have met the sample criteria. The hypothesis that researchers use for this research is multiple regression analysis. The results of this research show that the profitability has an effect on tax aggressiveness. However the leverage, liquidity, capital intensity, independent commissioner and inventory intensity have no effect on tax aggressiveness. The results of this study are expected to be used as information and knowledge in conducting research also to provide an overview to companies in carrying out their operational activities related to behavioral control on tax aggressiveness and for government to know company implement tax aggressiveness. The diference in this study from previous research is adding the variables of Inventory Intensity, Profitability
ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA YOHANES YOHANES; FIELICIA KARNADI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.014 KB)

Abstract

The purpose of this research aims to examine whether there is an effect of firm size, firm age, profitability, leverage, sales growth and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This research used 61 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019 which were taken using a purposive sampling method in order to obtain 183 company data and then will be used for sample in this research. In addition, the research data were analyzed using multiple linear regression models and then will be tested to examine are there an effect of each variable on tax avoidance, The empirical results of this research indicates that firm size, firm age, leverage, sales growth and institutional ownership have no influence on tax avoidance. However, profitability has influence on tax avoidance. This research is expected to provide an overview to companies in carrying out their operational activities related to behavioral control on tax avoidance activities. In addition, this research is expected to be used as information, knowledge and as a comparison in conducting research. The difference between this study and the previous one is the addition of institutional ownership variables and observation periods within a period of 3 years, from 2017 to 2019
PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Fabian Cliff Manajang; Yohanes Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.768 KB) | DOI: 10.25105/jat.v9i2.14059

Abstract

This study aims to examine the effect of company complexity, company size, KAP reputation, and the covid-19 pandemic on audit delay. The research population is the transportation sector service companies listed on the Indonesia Stock Exchange in 2018-2020 as many as 120 companies, with a research sample of 66 companies. Thesampling method used purposive sampling method and data analysis using multiple regression analysis. Data processing using SPSS version 26. The results showed thatthe complexity of the company, company size, and KAP's reputation had no effect on audit delay. Meanwhile, the COVID-19 pandemic has had an impact on audit delays.This is due to the increase in audit risks which causes the auditor to carry out a risk assessment. And the disruption of the auditor's capability in searching for sufficientand correct audit evidence is caused by limited access, travel, and availability of personnel due to health considerations so it has an impact on the time for the auditor to release and submit financial reports in a timely manner.   Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasipenelitian ini adalah perusahaan jasa sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitiansebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sementara itu, pandemi COVID-19 berdampak pada audit delay. Hal ini disebabkan meningkatnya risiko audit yang menyebabkan auditor melakukan penilaian risiko. Dan terganggunya kemampuan auditor dalam mencari bukti audit yang cukup dan benar disebabkan oleh terbatasnya akses, perjalanan, dan ketersediaan personelkarena pertimbangan kesehatan sehingga berdampak pada waktu bagi auditor untuk merilis dan menyampaikan laporan keuangan secara berkala. tepat waktu.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Jonathan Jonathan; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1264

Abstract

The purpose of this study was to examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and audit quality on tax avoidance. Previous researchers used 4 variables, namely profitability, leverage, firm size, and capital intensity. This study adds the variables of sales growth and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using purposive sampling method. This research model uses multiple regression analysis. The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The higher the sales growth, the higher the tax avoidance practice. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay corporate taxes and the higher the practice of tax avoidance. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. Keywords: Profitability, leverage, firm size, capital intensity, sales growth
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA TATA KELOLA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mega Utami; Yohanes Yohanes
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3478

Abstract

This study aims to examine the effect of the variables of independent commissioners, audit committees, corporate social responsibility, profitability, firm size, leverage, institutional ownership on tax avoidance. The object of research is manufacturing companies listed on the IDX from 2018 to 2020. The study uses a purposive sampling method in selecting the sample, consisting of 32 companies listed on the IDX from 2018 to 2020 and total of 96 research sample data. Multiple linear regression model was used as a method of data analysis. The results show that independent commissioners, audit committees, corporate social responsibility, firm size, leverage, and institutional ownership have no effect on tax avoidance, while profitability has an influence on tax avoidance. Companies do tax avoidance because the amount of tax borne is based on the amount of profit earned, making the company have the opportunity to do tax planning to reduce the amount of tax liability.
Pengaruh Audit Fee, Opini Audit, Kepemilkan Publik, Audit Delay Terhadap Auditor Switching Yovita Vidianti; Yohanes Yohanes
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.48843

Abstract

Penelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh dari audit fee, opini audit, kepemilikan publik, dan audit delay terhadap auditor switching pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia untuk tahun 2018-2020. Dalam menentukan sampel menggunakan metode purposive sampling dari total populasi 158 perusahaan didapat 119 perusahaan yang dapat dijadikan sampel. Metode analisa data menggunakan metode analisis regresi logistik dan pengolahan data menggunakan aplikasi SPSS. Hasil dari pengujian ini adalah variabel audit fee tidak berpengaruh terhadap auditor switching, sedangkan ketiga variabel lainnya seperti opini audit, kepemilikan publik, dan audit delay memberikan pengaruh terhadap auditor switching.
PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Fabian Cliff Manajang; Yohanes Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14059

Abstract

This study aims to examine the effect of company complexity, company size, KAP reputation, and the covid-19 pandemic on audit delay. The research population is the transportation sector service companies listed on the Indonesia Stock Exchange in 2018-2020 as many as 120 companies, with a research sample of 66 companies. Thesampling method used purposive sampling method and data analysis using multiple regression analysis. Data processing using SPSS version 26. The results showed thatthe complexity of the company, company size, and KAP's reputation had no effect on audit delay. Meanwhile, the COVID-19 pandemic has had an impact on audit delays.This is due to the increase in audit risks which causes the auditor to carry out a risk assessment. And the disruption of the auditor's capability in searching for sufficientand correct audit evidence is caused by limited access, travel, and availability of personnel due to health considerations so it has an impact on the time for the auditor to release and submit financial reports in a timely manner.   Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasipenelitian ini adalah perusahaan jasa sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitiansebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sementara itu, pandemi COVID-19 berdampak pada audit delay. Hal ini disebabkan meningkatnya risiko audit yang menyebabkan auditor melakukan penilaian risiko. Dan terganggunya kemampuan auditor dalam mencari bukti audit yang cukup dan benar disebabkan oleh terbatasnya akses, perjalanan, dan ketersediaan personelkarena pertimbangan kesehatan sehingga berdampak pada waktu bagi auditor untuk merilis dan menyampaikan laporan keuangan secara berkala. tepat waktu.
Co-Authors BORIS ALVARES Fabian Cliff Manajang FIELICIA KARNADI JONATHAN JONATHAN Mega Utami Reynaldi Surya Prayonggie WENNY WENNY Yovita Vidianti