PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PENGHINDARAN PAJAK TERHADAP PENERBITAN LAPORAN AUDIT

Jessica Ovelia Niocolas, Lukman Lukman
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Abstract

The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.
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盈利能力、杠杆、企业规模、审计意见和对审计报告发布的逃税影响
本研究的目的是探讨会计信息的使用对企业成功的影响。本研究亦探讨风险投资对企业成功的影响。本研究采用问卷调查法,对望加锡市中小微企业行动者进行问卷调查。本研究的数据分析采用多元回归法,样本选择采用随机抽样法,共抽样94人。本研究结果表明,会计信息的使用对企业成功具有显著的正向影响。风险投资的影响对企业的成功也有积极的影响。总之,会计信息和风险投资的充分利用对企业的成功有很大的影响。
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ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020 PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE
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