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All Journal Journal Of Communication Education Jurnal Bisnis Manajemen dan Akuntansi
Muhamad Rizky Wijaya
STIE INSAN PEMBANGUNAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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GOING CONCERN UNTUK JANGKA PENDEK Muhamad Rizky Wijaya
Journal Of Communication Education Vol 12, No 1 (2018): JOCE IP
Publisher : Journal Of Communication Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/joce - ip.v12i1.82

Abstract

ABSTRACTThis research  takes the issue of companies that experienced financial distress would lead to a conflict of interest between management and owners. This research  to examine the influence of capital structure, the audit committee, managerial ownership and the size of the company's performance as well as view the company's going concern mediated by the agency cost.This type of research is testing the hypothesis with a type of explanatory-causality. Using a time horizon of one short study. The object of research is the use of a manufacturing company with a unit of industry analysis. Source data using secondary data. The research sample using purposive sampling. Data analysis using path analysis to test the two SLS.The results of this study indicate that capital structure and firm size affect the agency cost, the audit committee and managerial ownership does not affect the agency cost, agency cost does not affect the performance of the company, capital structure, the audit committee, managerial ownership and firm size does not affect the performance company, the company's performance affect the going concernThe research findings indicate that the size of the company is the most dominant factor affecting the agency cost, scope of large companies require substantial funding for operations of the company Keywords:  Capital Structure, Audit Committee, Managerial ownership, Size,  Agency cost, The Company's Performance, Going concern,    Financial Distress
Pengaruh Corporate Governance dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2017 Muhamad Rizky Wijaya; Farid Addy Sumantri
JUBISMA Vol 1 No 1 (2019): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.17 KB) | DOI: 10.58217/jubisma.v1i1.9

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji bagaimana Pengaruh corporate governance (CG) dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017.Pengukuran CG di proxy dengan ; Kepemilikan Manajemen dan Dewan Direksi Independen, Kualitas Audit diukur dengan KAP the big four dan non the big four, sedangkan pengukuran Tax Avoidance menggunakan CETR. Sampel penelitian yang digunakan dalam penelitian ini terdiri 9 perusahaan industri metal dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode purposive sampling. Teknis analisis yang digunakan adalah regresi linier berganda dengan alat bantu program SPSS (Statistical Package for the Social Sciences) for windows versi 21. Hasil penelitian menunjukkan Dewan Komisaris Independen berpengaruh terhadap tax avoidanc dengan nilai ρ value sebesar 0,000 < 0,050. Kepemilikan Manajemen tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,644 > 0,050 dan Kualitas Audit tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,359 > 0,050
Co-Authors Farid Addy Sumantri