CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN

2024-04-01T02:35:39+00:00

State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significant

PERAN JENIS INDUSTRI SEBAGAI MODERATOR DALAM HUBUNGAN ANTARA UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN

2024-04-01T02:36:19+00:00

In line with the PBB policy to establish sustainability as a common international goal, corporate sustainability disclosures are important.This study investigate how company size and leverage can affect the level of corporate disclosure. This study adds industry type as a moderating variable to mitigate research gaps from previous studies. Using 115 companies listed on the IDX, A purposive sampling method was utilized for the sample selection. Data in this study was analyzed using multiple linear regression with SPSS.The results show that the interaction between industry type and company size has a significant effect on the level of disclosure of existing sustainability reports. These results indicate that differences in the type of industry studied will affect the relationship between sustainability report disclosure and its causes. Leverage proved to have a positive influence on disclosure, which means that companies with a larger debt structure disclose more of their sustainability performance. This indicates that sustainability disclosures made by companies are mainly to maintain the company's image so that the company is considered capable of fulfilling its obligations. These results prove that the impression management concept is more appropriate to use to analyze sustainability disclosure in Indonesia

THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE

2024-04-01T02:37:42+00:00

The purpose of this study is to examine whether environmental uncertainty and transfer pricing affect manufacturing companies' tax avoidance on the Indonesia Stock Exchange (IDX). Using purposive sampling, 156 manufacturing companies from 2018 to 2021 were selected for this study's sample. Data are analyzed using linear regression using Eviews software version 12. This study implies that the average tax load carried by the sampled companies is modest. On the other hand, this study found that environmental uncertainty does not impact tax avoidance. Meanwhile, transfer pricing has a significant impact on tax avoidance. Most companies, while facing environmental uncertainty, are relatively proficient in upholding their performance, leading to solid earnings consistency without giving much consideration to the amount of taxes they will incur.

KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS

2024-04-01T02:38:34+00:00

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels.

The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse

PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI

2024-04-01T02:39:11+00:00

This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance.

PENGARUH TIPE KEPRIBADIAN DAN PERILAKU KONSUMTIF TERHADAP PERENCANAAN KEUANGAN PADA MAHASISWA DI SIDOARJO

2024-04-01T02:39:38+00:00

This studies pursuits to decide the partial influence among
personality type and consumer behavior on financial planning. This
type of studies is quantitative descriptive. The studies objects are
college students in Sidoarjo Regency. The population and sample
on this study aren't yet known, so the Lemeshow formula was used
to obtain at least 90 respondents. Analysis Data used reliability
tests, validity tests, normality test, Glejser heteroscedasticity tests,
multicollinearity tests, multiple linear regression analysis and t
tests with tools statistics for example IBM SPSS 24. The reseach
result show that personality type affects financial planning among
college students in Sidoarjo Regency, but consumer behavior does
no longer affects financial planning among college students in
Sidoarjo Regency.

PENTINGNYA INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME PADA KUALITAS AUDIT

2024-04-02T14:08:19+00:00

This research was conducted to determine the effect of integrity, independence and professionalism on audit quality of the auditors of the Financial and Development Supervisory Board of Riau Province. This research is a quantitative. The population in this study were all auditors at BPKP Riau Province, totaling 84 auditors. Sampling used the saturated sample method or total sampling so that the entire population, totaling 84 auditors at the Riau Province BPKP Representative, will be used as the research sample. The data in this study used primary data, with data collection methods using questionnaires. Analyses of multiple linear regression by using SPSS for Windows. The results of the study show that integrity, independence and professionalism affect audit quality

BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK

2024-04-02T14:33:43+00:00

The research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05.

KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI

2024-04-04T02:30:29+00:00

This research aims to analyze the relationship between audit quality, risk management, and environmental, social and corporate governance factors on company value and company performance. This research aims to examine the moderating influence of Environmental, Social and Governance (ESG) on the relationship between audit quality, corporate risk management (ERM), and company value and performance. In 2018–2021, fifty food and beverage companies registered on the IDX were the sample for this research. The E-views program is used in research to carry out panel data regression procedures. Firm value and performance are both positively influenced by ERM, according to the findings of this study, and there is a good relationship between ERM and ESG moderation, further supporting this conclusion. In addition, both company value and performance are positively influenced by audit quality variables, and this impact is much more pronounced when controlling for environmental, social and governance (ESG) factors. Companies, especially those in the consumer products industry, should pay attention to business value, because this is one of the metrics investors use to make investment decisions.

FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE

2024-04-18T03:48:31+00:00

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership.