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All Journal Competitive Jurnal Akuntansi dan Keuangan Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt)
Ilyona Risty
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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ROLE OF TAX CONSULTANTS IN ENCOURAGING CORPORATE TAXPAYER COMPLIANCE WITH THE CORETAX ADMINISTRATION SYSTEM AS A MODERATING VARIABLE Erlina Dwi Novitasari; Ilyona Risty
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the effect of the role of Tax Consultants on Corporate Taxpayer Compliance by examining the Coretax Administration System as a moderating variable during its implementation in 2025. The year 2025 marks a transitional period in the digitalization of tax administration aimed at strengthening sustainable tax governance. Tax compliance plays a vital role in maintaining state revenue stability to support sustainable social, economic, and environmental development. This research employs a quantitative approach with a sample of 86 corporate taxpayers who receive professional assistance from tax consultants in fulfilling their tax obligations and have utilized the Coretax system throughout 2025. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS version 4 to assess the measurement model, structural relationships, and research hypotheses. The findings reveal that the role of Tax Consultants has a positive and statistically significant effect on Corporate Taxpayer Compliance. However, the Coretax Administration System does not exhibit a significant moderating effect on the relationship between Tax Consultants and Corporate Taxpayer Compliance. These results indicate that professional assistance provided by Tax Consultants remains a key determinant in enhancing corporate taxpayer compliance despite ongoing changes in the tax administration system.
ABNORMAL CSR AND FINANCIAL PERFORMANCE: DOES SIZE MATTER? Jessica Frisianti Setiady; Ilyona Risty
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15110

Abstract

This study examines the effect of abnormal Corporate Social Responsibility (CSR) on the financial performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2024, and tests the moderating role of firm size. This study employs a quantitative research approach using purposive sampling to obtain 168 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The study uses secondary data derived from companies’ annual and sustainability reports available on the IDX website. Data were analyzed using multiple linear regression with a panel data model to examine the effect of abnormal CSR on financial performance and to test the moderating role of firm size. Abnormal CSR has a negative effect on firm financial performance, and the first hypothesis is accepted, means that when a company's CSR activities deviate significantly from what is considered normal or expected in the industry, it tends to harm its financial results. This could occur because excessive or misaligned CSR spending may be perceived as inefficient resource allocation, potentially reducing profitability. Abnormal CSR reduces profitability, but larger firms can moderate its negative impact through better asset efficiency. Firms should align CSR spending with strategic goals to sustain legitimacy and financial performance
Do ESG Score, Firm Value, and Gender Diversity Enhance Corporate Performance? Evidence from Emerging Asia-Pacific Industrial Firms Junika Halawa; Ilyona Risty
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study investigates the effect of Environmental, Social, and Governance (ESG) score, firm value, and gender diversity on corporate performance, measured by Return on Assets (ROA), in the industrial sector of emerging Asia-Pacific markets. Using a sample of publicly listed companies, the research aims to provide empirical evidence on how sustainability practices, market valuation, and board diversity contribute to financial performance. ESG scores are applied as a proxy for corporate sustainability, while firm value reflects investors’ perception of growth potential, and gender diversity is considered an indicator of inclusivity in corporate governance. The study employs quantitative analysis to examine the relationships among these variables. The findings are expected to demonstrate whether ESG initiatives and gender diversity complement firm value in driving profitability. This research contributes to the growing literature on sustainable finance by highlighting the role of non-financial factors in shaping firm performance in emerging markets. The results provide insights for managers, policymakers, and investors regarding the strategic importance of ESG and diversity in achieving long-term competitiveness.
Green And Empowered: Sustainable Business in The Modern Era Ilyona Risty; Oliandes Sondakh
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The implementation of Community Service (CS) for the March 2025 period was carried out by a Team from the Faculty of Economics and Business School UPH Surabaya Campus together with Radio Sangkakala Surabaya as partners. Therefore, Universitas Pelita Harapan Surabaya Campus collaborated with Radio Sangkakala Surabaya to be able to provide education to the wider community. This collaboration was built by presenting quality speakers from the Management Study Program and the Accounting Study Program. Each speaker will present interesting topics that are in accordance with current issues. Based on discussions regarding community needs, this CS was carried out by providing supplies to the Community with the theme Green and Empowered. With the holding of this interactive talk show, it is hoped that it can provide information and educational education for the wider community in the Surabaya area in the fields of economics, business and immigrant issues that can improve community knowledge and skills.
Co-Authors Erlina Dwi Novitasari Jessica Frisianti Setiady Junika Halawa Oliandes Sondakh