MESARI (Management, Economics, Accounting, and Business Research Innovations)

Determinants of Tax Avoidance Moderated by Foreign Ownership in Property and Real Estate Companies listed on the Indonesia Stock Exchange

2025-11-03T09:01:27+00:00

The purpose of this study was to examine and analyze the effect of financial difficulties, debt agreements, transfer prices on tax avoidance, and to determine and analyze the role of foreign ownership in moderating the effect of financial difficulties, debt agreements, and transfer prices on tax avoidance. This research method uses quantitative research methods, with the type and source of data used is secondary data obtained through the annual financial statements of companies listed on the Indonesia Stock Exchange. The population and sample in this study are the financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 275 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression analysis test, and hypothesis testing. The results of this study indicate that: (1) financial distress have a positive effect on tax avoidance; (2) debt covenants have no effect on tax avoidance; (3) transfer pricing have no effect on tax avoidance; (4) foreign ownership cannot moderate the effect of financial distress on tax avoidance; (5) foreign ownership cannot moderate the effect of debt covenants on tax avoidance; (6) foreign ownership cannot moderate the effect of transfer pricing on tax avoidance.

The Influence of Auditor Experience, Auditor Professionalism, and Personality Type on Auditor's Ability to Detect Fraud (Empirical Study on Public Accounting Firms in the DKI Jakarta Region)

2025-11-03T09:05:44+00:00

The purpose of this study was to test and analyze the effect of auditor experience, auditor professionalism, and auditor personality type on the auditor's ability to detect fraud. This research method uses quantitative methods with data obtained using survey research by distributing questionnaires directly and indirectly (gform) to auditors who work at public accounting firms in the DKI Jakarta area. The sampling technique used was purposive sampling technique and resulted in a sample of 108 respondents who met the research criteria. The analysis method used is the SEM (Structural Equation Modeling) method using the outer model and inner model measurement models. The results of this study indicate that: (1) auditor experience has a positive effect on the auditor's ability to detect fraud; (2) auditor professionalism has no effect on the auditor's ability to detect fraud; (3) auditor personality type has a positive effect on the auditor's ability to detect fraud.

The Influence of Service Quality, Tax Knowledge, Application of National Digital Samsat Application (SIGNAL), and Internet Understanding on Motor Vehicle Taxpayer Compliance

2025-11-03T09:20:42+00:00

This study aims to analyze the influence of Service Quality, Tax Knowledge, the Implementation of the National Digital Samsat Application (SIGNAL), and Internet Literacy on Motor Vehicle Taxpayer Compliance in Bekasi City. The research problem focuses on whether each independent variable affects taxpayer compliance, both partially and simultaneously. This research uses a quantitative approach with a survey method. The sampling technique applied is probability sampling, with a total of 100 respondents who are motor vehicle taxpayers in Bekasi City. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS software. The results show that: (1) Service Quality has no significant effect on Taxpayer Compliance; (2) Tax Knowledge has a positive and significant effect; (3) The Implementation of the SIGNAL Application has a positive and significant effect; and (4) Internet Literacy has a negative and significant effect. Simultaneously, all four variables significantly influence Motor Vehicle Taxpayer Compliance in Bekasi City. The study concludes that increasing tax knowledge and optimizing the use of the SIGNAL application are crucial in improving taxpayer compliance. Meanwhile, the negative effect of internet literacy indicates the need for better supervision and education regarding digital information accessed by the public.

The Effect of Audit Report Lag and Company Size on Audit Quality with Profitability as a Moderation Variable in Property and Real Estate Company Financial Statements

2025-11-03T09:17:51+00:00

The purpose of this study is to examine and analyze the effect of audit report lag and company size, with profitability as a moderating variable, on audit quality. This research method uses quantitative methods, with the type and source of data used being secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The population and sample of this study were the financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling, resulting in a sample of 110 food samples that met the criteria. The analytical methods used were descriptive statistical tests, multiple linear regression tests, model selection tests, moderation tests, and hypothesis tests. The results of this study indicate that: (1) audit report lag has a significant positive effect on audit quality; (2) company size has a negative effect on audit quality; (3) Profitability cannot moderate the effect of audit report lag on audit quality; (4) Profitability can moderate the effect of company size on audit quality.

The Effect of Audit Fees, Auditor Experience, and Competency on Audit Quality with Professional Ethics as Moderation Variables (Empirical Study on Public Accounting Firms in the DKI Jakarta Region)

2025-11-03T09:08:13+00:00

This study aims to analyze the Influence of Audit Fee, Auditor Experience and Competence on Audit Quality with Professional Ethics as a Moderating Variable. The data used are primary data collected by distributing questionnaires to auditors working at Public Accounting Firms in the DKI Jakarta Region. The sample selection technique in this study used the purposive sampling method. The total population in this study was 11 Public Accounting Firms. To analyze the data obtained, this study used SmartPLS 3.2.9 Software. The results of this study indicate that audit fee have no effect on audit quality, while auditor experience and competence have a positive and significant effect on audit quality. Professional ethics cannot moderate the influence of audit fee, auditor experience and competence on audit quality.

Analysis of Dividend Policy, Investment Opportunity Set and Sustainability Report on Company Value in the Energy Sector Listed on the Indonesia Stock Exchange in 2019-2023

2025-11-03T09:13:20+00:00

This study examines the influence of Dividend Policy, Investment Opportunity Set (IOS), and Sustainability Report on Firm Value. Inconsistent findings from previous studies prompted a re-examination of these three variables in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach using panel data regression analysis. Out of 84 companies in the population, 12 were purposively selected, resulting in 60 observations. Data were processed using EViews with classical assumption tests and the selection of the best-fit model. The results indicate that IOS has a positive and significant effect on firm value, whereas dividend policy and sustainability report show no significant effect.