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All Journal JAM Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Enok Rusmanah
Pakuan University
Economics, Econometrics & Finance Education

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Kualitas Akuntansi dan Efisiensi Investasi: Peran Eksekutif Perempuan di Sektor Properti dan Real Estate Enok Rusmanah; Tumpal Manik; Syarifuddin
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/25v6g716

Abstract

This study examines the impact of accounting quality on investment efficiency and investigates the moderating role of female executives in Indonesia’s property and real estate sector. Using data from 65 property and real estate companies listed on the Indonesia Stock Exchange (2021–2023), the study employs data panel regression analysis. The results reveal that accounting quality significantly improves investment efficiency by reducing information asymmetry and minimizing inefficient capital allocation. However, the moderating role of female executives is not significant, suggesting that their current representation in managerial positions remains limited to influencing investment outcomes. The findings emphasize the importance of transparent accounting information in enhancing investment efficiency and the potential of gender diversity to strengthen governance in capital-intensive industries
The Influence of Political Connection, Capital Intensity, and CSR on Tax Avoidance in Indonesian Energy Firms Mutiara Trimitra; Arief Tri Hardiyanto; Enok Rusmanah
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.391

Abstract

This study examines the effects of political connection, capital intensity, and corporate social responsibility (CSR) on tax avoidance in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax avoidance remains an important issue because it may reduce state revenue and reflect managerial strategies to minimize tax burdens. Understanding the determinants of tax avoidance is particularly important in the energy sector, as this industry plays a strategic role in the national economy and is subject to substantial regulatory and public scrutiny regarding corporate taxation. This study employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling, resulting in 35 firm-year observations. The results indicate that capital intensity and CSR have significantly reduced the effective tax rate, suggesting higher levels of tax avoidance, while political connection has no significant effect. However, the joint significance test shows that political connection, capital intensity, and CSR do not simultaneously explain tax avoidance. These findings suggest that operational structure and CSR disclosure are more influential than political ties in explaining tax avoidance practices. The study contributes to the existing literature by providing empirical evidence on the factors influencing tax avoidance in Indonesia's energy sector and offers insights for policymakers and corporate managers in designing more effective tax governance and regulatory strategies.
Co-Authors Arief Tri Hardiyanto Mutiara Trimitra Syarifuddin Tumpal Manik