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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceeding of International Conference on Entrepreneurship (IConEnt)
Junika Halawa
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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INOVASI ADMINISTRASI PERPAJAKAN DIGITAL: ANALISIS FAKTOR PENERIMAAN CORETAX ADMINISTRATION SYSTEM DAN IMPLIKASINYA TERHADAP KEBERLANJUTAN BISNIS WAJIB PAJAK BADAN Belinda Febrian Sukadi; Junika Halawa
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

Modernisasi administrasi pajak global, yang dipandu oleh paradigma Administrasi Perpajakan 3.0, telah memaksa otoritas pajak untuk mengintegrasikan teknologi berbasis data untuk meningkatkan kepatuhan. Penelitian ini bertujuan untuk menganalisis faktor-faktor penerimaan Sistem Administrasi Pajak Inti (CTAS) di kalangan wajib pajak badan dan implikasinya terhadap keberlanjutan usaha. Dengan menggunakan pendekatan kuantitatif dengan desain eksplanasi, data dikumpulkan melalui kuesioner dari 128 responden yang mewakili manajemen perusahaan di Indonesia. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) berbasis komponen. Temuan tersebut menunjukkan bahwa penerapan Coretax berdampak positif dan sangat signifikan terhadap keberlanjutan bisnis. Keberhasilan sistem didorong oleh integrasi fungsi pendaftaran, pelaporan, dan pembayaran, yang dapat mengurangi biaya kepatuhan hingga 20% di yurisdiksi yang menerapkan sistem serupa. Transparansi digital dan fitur SPT yang telah diisi sebelumnya telah terbukti efektif dalam mengurangi asimetri informasi dan risiko sengketa pajak. Studi ini menyimpulkan bahwa efisiensi administrasi digital bukan sekadar peningkatan teknis tetapi landasan strategis untuk stabilitas arus kas dan daya saing perusahaan di era global. Rekomendasi penelitian menekankan perlunya meningkatkan pengalaman pengguna dan melakukan penjangkauan intensif untuk meminimalkan resistensi sistemik
DO FIRM SIZE AND LEVERAGE AFFECT AUDIT QUALITY? EMPIRICAL FINDINGS FROM ENERGY SECTOR Junika Halawa; Royanti Sinaga
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7577

Abstract

Audit quality is an important element in maintaining the transparency and credibility of financial information in the capital market. The results of previous research showed inconsistent findings related to the influence of company size and leverage on audit quality, so further empirical testing is still needed. This study aims to empirically examine the influence of company size and leverage on audit quality in the energy sector, both partially and simultaneously. The research uses an explanatory quantitative approach with secondary data in the form of audited financial statements of companies listed on the Indonesia Stock Exchange for the period 2020–2024. The sampling technique uses purposive sampling. Data analysis was carried out using logistic regression with model feasibility testing through the Hosmer and Lemeshow Test, Nagelkerke R Square, Omnibus Test and multicollinearity test. The results of the study show that company size has a positive and significant effect on audit quality. Leverage also has a positive and significant effect on audit quality. Simultaneously, the size of the company and leverage had a significant effect on audit quality with the model's explainability of 60.3%. Companies with large asset sizes and high levels of leverage tend to use high-quality auditors to maintain the credibility of financial statements and meet the supervisory demands of stakeholders. This study was limited to the use of two independent variables, a specific observation period, and audit quality measurement that only used proxy affiliated with the Public Accounting Firm. Further research suggests adding other variables such as corporate governance, profitability, and business risk.
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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Abstract

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.
Optimizing Smart Consumption and Green Financing Literacy Through Radio Talkshows Junika Halawa; Tania Monica Potu
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 (PKM) for the January 2025 period was carried out by a team from the Faculty of Economics and Business School UPH Surabaya Campus with partner Radio Sangkakala Surabaya. Therefore, Universitas Pelita Harapan Surabaya Campus collaborates with Radio Sangkakala Surabaya to be able to provide education to the community more broadly. This collaboration is built by presenting quality speakers from the Management Study Program and Accounting Study Program. Each speaker will present topics that are interesting and in accordance with current issues. Based on discussions regarding the needs of the community, this PKM is carried out by providing briefings to the community with 2 main themes on “Optimizing Smart Consumption" and Green Financing Literacy through Radio Talk Shows” which is a topic that is in demand and is being discussed. With the implementation 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 terms of economics and business that can increase community knowledge and skills.
Co-Authors Belinda Febrian Sukadi Ilyona Risty Royanti Sinaga Tania Monica Potu