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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Lukluul Khasanah
Universitas Muhammadiyah Magelang
Economics, Econometrics & Finance

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Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements Citra Hernugraheni; Fatmasari Sukesti; R Ery Wibowo Agung Santoso; Lukluul Khasanah; Wawan Sadtyo Nugroho; Didi Setyono; Iwan Fakhruddin
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.28-38

Abstract

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.
The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness Lukluul Khasanah; Wawan Sadtyo Nugroho; Nurcahyono Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.154-163

Abstract

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.
Co-Authors Citra Hernugraheni Didi Setyono Fatmasari Sukesti Iwan Fakhruddin Nurcahyono Nurcahyono R Ery Wibowo Agung Santoso Wawan Sadtyo Nugroho