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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Intan Kurnia Permatasari
Universitas Negeri Surabaya, Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determining the Funding of Post-Employment Benefits: The Role of Salary Expense Ratios, Profitability, Inflation, and Interest Rates Ardi Tauladan Triatmaja; Intan Kurnia Permatasari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.875

Abstract

This study aims to examine the effect of salary expense ratio, profitability, inflation rate, and interest rate on the funding level of post-employment benefit obligations in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using panel data regression analysis. The research data were obtained from the financial statements of SOEs published on the Indonesia Stock Exchange during the observation period. The results indicate that profitability has a positive and significant effect on the funding level of post-employment benefit obligations. This finding suggests that companies with better financial performance tend to have greater capacity to meet their long-term obligations to employees. Meanwhile, the salary expense ratio, inflation rate, and interest rate do not show a significant effect on the funding level of post-employment benefit obligations. These findings imply that internal corporate factors, particularly profitability, play a more dominant role than macroeconomic factors in determining the funding policy of post-employment benefit obligations. This research contributes to the development of financial accounting literature related to the management of post-employment benefit obligations and provides practical implications for corporate management in designing more effective and sustainable long-term funding strategies.
ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Dian Ayu Lestari; Intan Kurnia Permatasari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
Determining the Funding of Post-Employment Benefits: The Role of Salary Expense Ratios, Profitability, Inflation, and Interest Rates Ardi Tauladan Triatmaja; Intan Kurnia Permatasari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.875

Abstract

This study aims to examine the effect of salary expense ratio, profitability, inflation rate, and interest rate on the funding level of post-employment benefit obligations in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using panel data regression analysis. The research data were obtained from the financial statements of SOEs published on the Indonesia Stock Exchange during the observation period. The results indicate that profitability has a positive and significant effect on the funding level of post-employment benefit obligations. This finding suggests that companies with better financial performance tend to have greater capacity to meet their long-term obligations to employees. Meanwhile, the salary expense ratio, inflation rate, and interest rate do not show a significant effect on the funding level of post-employment benefit obligations. These findings imply that internal corporate factors, particularly profitability, play a more dominant role than macroeconomic factors in determining the funding policy of post-employment benefit obligations. This research contributes to the development of financial accounting literature related to the management of post-employment benefit obligations and provides practical implications for corporate management in designing more effective and sustainable long-term funding strategies.
ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Dian Ayu Lestari; Intan Kurnia Permatasari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
Co-Authors Ardi Tauladan Triatmaja Dian Ayu Lestari