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Pengaruh Efisiensi Operasional, Audit Tenure dan Financial Distress terhadap Audit Report Lag dengan Size Company sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2022-2024
Finanta Fiarcio
; Einde Evana
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and a...
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Pengaruh Earnings Performance Terhadap Cumulative Abnormal Return dengan Internal Control sebagai Variabel Moderasi
Grecia Hotroha
; Einde Evana
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the rol...
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Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022)
Farhan Azmi Asavandra
; Einde Evana
; Tri Joko Prasetyo
; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 3
(2024)
This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance pra...
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Pengaruh Transfer Pricing, Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance
Ivanka Maharani SZ
; Agrianti Komalasari
; Einde Evana
; Kamadie Sumanda Syafiz
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 2
, No 2
(2024)
Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans...
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