Jurnal Kajian Akuntansi dan Auditing

PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DIMODERASI OLEH UKURAN PERUSAHAAN

Muhammad Fathir Ilman — 2025-05-14

This study aims to analyze the effect of leverage, capital intensity, and CSR on tax aggressiveness with firm size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange for the period 2018–2023, as high tax burdens encourage companies to engage in tax aggressiveness through various strategies. From 33 healthcare sector companies listed, 31 companies were selected as the sample for this study. The data used is secondary data in the form of financial reports and sustainability reports from 2018 to 2023, which were processed using moderated regression analysis while considering the requirements of classical assumption tests, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypotheses were tested using t-statistic and F-statistic tests.

The research results show that leverage does not affect tax aggressiveness, capital intensity has a positive effect on tax aggressiveness, and CSR has a negative effect on tax aggressiveness. Furthermore, with the inclusion of the moderating variable, firm size, the findings conclude that firm size weakens the positive effect of leverage on tax aggressiveness, firm size weakens the positive effect of capital intensity, and firm size also weakens the positive effect of CSR on tax aggressiveness.

PENGARUH FAKTOR EKONOMI, SOSIAL, DAN TEKNIS TERHADAP PENGGUNAAN PINJAMAN ONLINE DI KALANGAN MAHASISWA

Prima Adi Dewanto — 2025-05-14

This study analyzes the impact of economic, social, and technical factors on online loan usage among university students in Indonesia. Online loans are increasingly popular for addressing educational and living expenses but pose risks such as financial dependency and repayment issues. Using a quantitative survey method, data were collected from 300 students across various universities.

Key findings reveal that economic factors (family income and living expenses) have the strongest influence, followed by social (peer influence and social norms) and technical factors (ease of access and approval speed). While online loans provide quick financial solutions, their risks highlight the need for better financial literacy among students.

PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Titin Maisyaroh — 2025-05-26

Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.

PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN

Lindrawati Lindrawati — 2025-05-26

The development of the industrial sector which is increasingly complex makes many companies ignore environmental aspects in running their business. Environmental problems caused by improper management of company activities cause various environmental damages. This has made companies start thinking about paying attention to the environment and presenting this information in annual reports. This study aims to analyze the impact of profitability, audit committee, and gender diversification on environmental information disclosure. The research design is a quantitative research. The data type used is quantitative and qualitative in the form of annual reports and sustainability reports. The research objects are mining and manufacturing companies listed on the IDX and participating in PROPER. Data analysis used multiple regression analysis. The research results that the audit committee had a positive effect on disclosing environmental information, shows that the more audit committee members are able to pressure management to increase disclosure of the company's environmental information. Profitability and gender diversification had no effect on disclosing environmental information.

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS

Febia Garcia Antoni — 2025-05-26

Financial Distress is a condition where a company experience a decline in financial condition which is the beginning before the bankcruptcy occurs. The problem of financial distress can be seen from the condition of the company’s profits which fallen continiusly or even had negative profits for several years. This research aims to empirically test the effect of profitability, liquidity, leverage, and cash flow operating on financial distress. The population in this research is 108 consumer good non-cyclicals companies sector listed in Indonesian Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was 71 companies using a purposive sampling technique. The technique in this research uses multiple linear analysis test. The result of the research show that profitability, liquidity, and leverage have significant effect on financial distress. Meanwhile, cash flow operating has no effect on financial distress.