TIKKOS SITANGGANG

https://www.eximiajournal.pluscommunication.eu/index.php/eximia/article/view/282 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.

http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/37

https://e-journal.trisakti.ac.id/index.php/ijca/article/view/6505 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  c entral Jakarta public accountant. The selected sample is 80 respondents with technical  p urposive  s ampling. 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  a uditor ’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 o...