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Papers by Tikkos Sitanggang

Research paper thumbnail of Komunikasi dalam Organisasi

Research paper thumbnail of The effect of profitability and capital intensity on tax avoidance

This study aims to determine the effect of profitability and capital intensity on tax avoidance i... more This study aims to determine the effect of profitability and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The population of this study totaled 24 companies and the sample used totaled 11 companies. The method used in this study is a quantitative research method with a descriptive research approach and panel data. Based on the test results show that profitability has a negative effect on tax avoidance. Meanwhile, capital intensity has no effect on tax avoidance. Simultaneously, profitability and capital intensity affect tax avoidance with a contribution of 63%, while the remaining 37% is influenced by other variables outside the study.

Research paper thumbnail of The Influence of an Auditor's Expertise, Obedience Pressure, and Independence on Audit Judgment

International Journal of Contemporary Accounting, Jul 2, 2020

This study aims to empirically test whether the auditor's expertise, obedience pressure and indep... more This study aims to empirically test whether the auditor's expertise, obedience pressure and independence affect the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study is the auditor in the public accountant firm in central Jakarta. The selected sample is 80 respondents with technical purposive sampling. This research uses a quantitative method, where the data is obtained from questionnaires. The analysis of research data is done using multiple linear regression, with SPSS version 24. Based on the results of the analysis conducted, this study partially shows that the auditor's expertise, obedience pressure, and independence have a positive and significant impact on the audit judgment with an adjusted R square of 74.7%. The findings of this study imply that the Public Accounting Firm should pay more attention to the need for auditors to attend audit workshops and continue professional education, organized by professional associations of public accountants to better understand supervisory instructions or client requests that conflict with ethical and professional standards. Furthermore, the Indonesian Institute of Certified Public Accountants is expected to pay attention to and anticipate the impact of pressure on compliance with violations of professional standards such as issuing regulations that impose strict sanctions on Public Accountants.

Research paper thumbnail of Audit quality of the coal mining companies listed on the Indonesian stock exchange

Technium Social Sciences Journal

This study aims to determine the influence of audit fee, audit tenure, and audit rotation on audi... more This study aims to determine the influence of audit fee, audit tenure, and audit rotation on audit quality in coal mining companies listed on the Indonesian Stock Exchange for the period 2017 to 2021. The population of this study totaled 47 companies and the purposive sampling method resulted in 12 companies or 60 firms-years for analysis. This research is a quantitative study using secondary data in the form of annual financial reports from sample companies. Based on the test results show that audit fee has a positive effect on audit quality, meanwhile audit tenure and audit rotation have no effect on audit quality.

Research paper thumbnail of The effect of profitability and capital intensity on tax avoidance

Eximia

This study aims to determine the effect of profitability and capital intensity on tax avoidance i... more This study aims to determine the effect of profitability and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The population of this study totaled 24 companies and the sample used totaled 11 companies. The method used in this study is a quantitative research method with a descriptive research approach and panel data. Based on the test results show that profitability has a negative effect on tax avoidance. Meanwhile, capital intensity has no effect on tax avoidance. Simultaneously, profitability and capital intensity affect tax avoidance with a contribution of 63%, while the remaining 37% is influenced by other variables outside the study.

Research paper thumbnail of The role of the audit committee to increase the influence of audit quality and internal control on earnings management

Technium Social Sciences Journal, 2022

This study aims to analyze the effect of audit quality and internal control on earnings managemen... more This study aims to analyze the effect of audit quality and internal control on earnings management and the role of the audit committee as moderating variable in consumer goods manufacturing companies listed on The Indonesia Stock Exchange for the period 2015 to 2019. The novelty of this study is the measurement of audit quality with a score approach that represents the competence and independence dimensions of audit quality. In addition, the measurement of internal control uses the COSO score.The purposive sampling method resulted in 165 firms-years for analysis. The analytical method used is multiple regression with moderating variables using panel data. Based on the test results, it was found that audit quality has a negative effect on earnings management. Meanwhile, internal control has no effect on earnings management. Furthermore, the results of this study also found that the audit committee was unable to moderate the effect of audit quality and internal control on earnings man...

Research paper thumbnail of The Influence of an Auditor's Expertise, Obedience Pressure, and Independence on Audit Judgment

International Journal of Contemporary Accounting

This study aims to empirically test whether the auditor’s expertise, obedience pressure, and inde... more This study aims to empirically test whether the auditor’s expertise, obedience pressure, and independence affects the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study auditor registered in the central Jakarta public accountant. The selected sample is 80 respondents with technical purposive sampling. This research uses quantitative method where the data obtained from questionnaire. Analysis of research data using multiple linear regression, with SPSS version 24. Based on the results of the analysis that has been done, this study shows that the auditor’s expertise, obedience pressure, and independence, have a positive and significant impact on the use of audit judgment compliance with adjusted R square of 74.7%. Partially, the results of this study indicate that auditor’s expertise, obedience pressure, and independence together positively and significantly influence the audit judgment.

Research paper thumbnail of Komunikasi dalam Organisasi

Research paper thumbnail of The effect of profitability and capital intensity on tax avoidance

This study aims to determine the effect of profitability and capital intensity on tax avoidance i... more This study aims to determine the effect of profitability and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The population of this study totaled 24 companies and the sample used totaled 11 companies. The method used in this study is a quantitative research method with a descriptive research approach and panel data. Based on the test results show that profitability has a negative effect on tax avoidance. Meanwhile, capital intensity has no effect on tax avoidance. Simultaneously, profitability and capital intensity affect tax avoidance with a contribution of 63%, while the remaining 37% is influenced by other variables outside the study.

Research paper thumbnail of The Influence of an Auditor's Expertise, Obedience Pressure, and Independence on Audit Judgment

International Journal of Contemporary Accounting, Jul 2, 2020

This study aims to empirically test whether the auditor's expertise, obedience pressure and indep... more This study aims to empirically test whether the auditor's expertise, obedience pressure and independence affect the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study is the auditor in the public accountant firm in central Jakarta. The selected sample is 80 respondents with technical purposive sampling. This research uses a quantitative method, where the data is obtained from questionnaires. The analysis of research data is done using multiple linear regression, with SPSS version 24. Based on the results of the analysis conducted, this study partially shows that the auditor's expertise, obedience pressure, and independence have a positive and significant impact on the audit judgment with an adjusted R square of 74.7%. The findings of this study imply that the Public Accounting Firm should pay more attention to the need for auditors to attend audit workshops and continue professional education, organized by professional associations of public accountants to better understand supervisory instructions or client requests that conflict with ethical and professional standards. Furthermore, the Indonesian Institute of Certified Public Accountants is expected to pay attention to and anticipate the impact of pressure on compliance with violations of professional standards such as issuing regulations that impose strict sanctions on Public Accountants.

Research paper thumbnail of Audit quality of the coal mining companies listed on the Indonesian stock exchange

Technium Social Sciences Journal

This study aims to determine the influence of audit fee, audit tenure, and audit rotation on audi... more This study aims to determine the influence of audit fee, audit tenure, and audit rotation on audit quality in coal mining companies listed on the Indonesian Stock Exchange for the period 2017 to 2021. The population of this study totaled 47 companies and the purposive sampling method resulted in 12 companies or 60 firms-years for analysis. This research is a quantitative study using secondary data in the form of annual financial reports from sample companies. Based on the test results show that audit fee has a positive effect on audit quality, meanwhile audit tenure and audit rotation have no effect on audit quality.

Research paper thumbnail of The effect of profitability and capital intensity on tax avoidance

Eximia

This study aims to determine the effect of profitability and capital intensity on tax avoidance i... more This study aims to determine the effect of profitability and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The population of this study totaled 24 companies and the sample used totaled 11 companies. The method used in this study is a quantitative research method with a descriptive research approach and panel data. Based on the test results show that profitability has a negative effect on tax avoidance. Meanwhile, capital intensity has no effect on tax avoidance. Simultaneously, profitability and capital intensity affect tax avoidance with a contribution of 63%, while the remaining 37% is influenced by other variables outside the study.

Research paper thumbnail of The role of the audit committee to increase the influence of audit quality and internal control on earnings management

Technium Social Sciences Journal, 2022

This study aims to analyze the effect of audit quality and internal control on earnings managemen... more This study aims to analyze the effect of audit quality and internal control on earnings management and the role of the audit committee as moderating variable in consumer goods manufacturing companies listed on The Indonesia Stock Exchange for the period 2015 to 2019. The novelty of this study is the measurement of audit quality with a score approach that represents the competence and independence dimensions of audit quality. In addition, the measurement of internal control uses the COSO score.The purposive sampling method resulted in 165 firms-years for analysis. The analytical method used is multiple regression with moderating variables using panel data. Based on the test results, it was found that audit quality has a negative effect on earnings management. Meanwhile, internal control has no effect on earnings management. Furthermore, the results of this study also found that the audit committee was unable to moderate the effect of audit quality and internal control on earnings man...

Research paper thumbnail of The Influence of an Auditor's Expertise, Obedience Pressure, and Independence on Audit Judgment

International Journal of Contemporary Accounting

This study aims to empirically test whether the auditor’s expertise, obedience pressure, and inde... more This study aims to empirically test whether the auditor’s expertise, obedience pressure, and independence affects the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study auditor registered in the central Jakarta public accountant. The selected sample is 80 respondents with technical purposive sampling. This research uses quantitative method where the data obtained from questionnaire. Analysis of research data using multiple linear regression, with SPSS version 24. Based on the results of the analysis that has been done, this study shows that the auditor’s expertise, obedience pressure, and independence, have a positive and significant impact on the use of audit judgment compliance with adjusted R square of 74.7%. Partially, the results of this study indicate that auditor’s expertise, obedience pressure, and independence together positively and significantly influence the audit judgment.