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Johanes Felix Gunawan
Universitas Kristen Maranatha
Economics, Econometrics & Finance

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RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Johanes Felix Gunawan; Rio Christantio Hakim; Riki Martusa; Meythi Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE? Vinny Stephanie Hidayat; Nunik Lestari Dewi; Johanes Felix Gunawan
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/2pr02333

Abstract

In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. This study examines the effect of tax digital content disseminated through the official social media of the Directorate General of Taxes on students' attitudes, subjective norms, perceived behavioral control, tax awareness, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study were active accounting students at one of the universities in Bandung City, who were selected through purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The novelty of this study lies in the integration of government digital content analysis with a behavioral psychology approach as well as attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies. This study found a positive relationship between government social media usage and elements of theory of planned behavior, tax awareness, and tax compliance. The results of this study provide practical implications for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.
Co-Authors Meythi, Meythi Nunik Lestari Dewi Riki Martusa Rio Christantio Hakim Vinny Stephanie Hidayat