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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Isna Putri Rahmawati
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Economics, Econometrics & Finance

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Pengaruh Struktur Kepemilikan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Vandalucia Faradhilah Verose; Isna Putri Rahmawati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.3212

Abstract

This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness.
Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? Isna Putri Rahmawati; Andi Asrihapsari; Vidia Ayu Satyanovi; Nasyi'ah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5799

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of corporate governance (CG) practices on the performance of a company's intellectual capital. CG practices studied are the proportion of independent commissioners, the number of commissioners, and the number of audit committees. The dependent variable in this study is the performance of intellectual capital as measured by Value Added Intellectual Capital (VAIC). The sample for this research is banking companies listed on the Indonesia Stock Exchange in 2015-2021 with a total of 248 observations. The results of this study are independent commissioners can improve the performance of intellectual capital. However, the board of commissioners and the audit committee do not affect intellectual capital performance.
Co-Authors Andi Asrihapsari Nasyi'ah Hasanah Purnomowati Vandalucia Faradhilah Verose Vidia Ayu Satyanovi