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All Journal Studi Akuntansi, Keuangan, dan Manajemen Danadyaksa: Post Modern Economy Journal
Elen Puspitasari
Universitas Stikubank, Semarang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Good Corporate Governance and Tax Avoidance in IDX Property Firms Louise Henrik Saputra Malau; Elen Puspitasari
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6224

Abstract

Purpose: This study analyzes how corporate governance mechanisms – specifically the Audit Committee, Independent Board of Commisioners, and Institutional Ownership – affect tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The analysis uses 48 firm-year observations derived from secondary data collected from the annual reports of 12 real estate and property businesses between 2021 and 2024. The Effective Tax Rate (ETR) is used to measure tax avoidance, and multiple linear regression is used to evaluate the data. Results/findings: The findings indicate that Independent Board of Commisioners and Institutional Ownership do not significantly influence tax avoidance. In contrast, the Audit Committee has a significant negatove effect, demonstrating that stronger audit oversight reduces tax avoidance practices. These resluts confirm that audit monitoring plays a critical role in strengthening tax compliance. Conclusions: The study concludes that the effectiveness of corporate governance in limiting tax avoidance depends primarily on the strength and effectiveness of the Audit Committee rather than board independence or ownership structure. Limitations: This analysis is limited to property and real estate companies listed on the IDX during 2021 – 2024 period. Contributions: This study provides empirical evidence highlighting the central role of audit committees in reducing tax avoidance, particularly within the property and real estate sector. The findings contribute to the corporate governance and taxation literature and offer practical implications for strengthening governance mechanisms to improve tax compliance.
The Effect of Risk Profile, Company Size, Profitability, Liquidity, and Leverage on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange (IDX) in 2022–2024 Nila Wahyu Maya Lestari; Elen Puspitasari
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.493

Abstract

This study aims to examine the effect of risk profile, firm size, profitability, liquidity, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employed a quantitative approach using secondary data obtained from corporate financial statements. The sample was selected through purposive sampling, resulting in 91 observations. Data were analyzed using multiple linear regression with IBM SPSS version 25. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The findings reveal that risk profile has a negative and significant effect on firm value, indicating that higher corporate risk tends to reduce investors’ perceptions of firm value. Leverage has a positive and significant effect on firm value, suggesting that optimal debt utilization can enhance investor confidence and increase firm value. Meanwhile, firm size, profitability, and liquidity do not significantly affect firm value. The simultaneous test results indicate that all independent variables collectively influence firm value. The Adjusted R Square value of 0.116 indicates that the model explains 11.6% of the variation in firm value, while the remaining 88.4% is explained by other factors outside the model. These findings imply that risk management and financing structure play crucial roles in enhancing the value of mining companies.
Co-Authors Louise Henrik Saputra Malau Nila Wahyu Maya Lestari