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INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue "Vol 6 No 1 (2023): Januari (2023) - Juni (2023)" : 2 Documents clear
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Safana Aulia Amri; Subadriyah Subadriyah
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Yohana Ernawati; Lilis Ardini
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.

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