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All Journal Publikasi Riset Mahasiswa Akuntansi Tax Accounting Applied Journal Green Economics: International Journal of Islamic and Economic Education
Adelina Citradewi
Universitas Islam Negeri Sunan Kudus
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Role of Firm Size in Moderating Factors Influencing Tax Avoidance Eka Hissina; Adelina Citradewi
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.32084

Abstract

This study aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance, as well as to examine the role of firm size as a moderating variable. The research was conducted on 53 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 using a quantitative approach and descriptive method. The analytical techniques employed were multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics version 30. The results indicate that profitability has a significant effect on tax avoidance, while leverage and sales growth show no significant effect. Furthermore, firm size does not moderate the relationship between profitability and sales growth with tax avoidance, but it is able to moderate the effect of leverage on tax avoidance.
Analysis of Factors Affecting the Compliance Rate of Advertising Taxpayers in Pati Regency Sinta Nuril Badriya; Adelina Citradewi
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.32720

Abstract

This study aims to analyze the influence of taxpayer awareness, tax outreach, the e-billing system, the quality of tax officials’ services, and tax penalties on the compliance rate of advertising taxpayers at the Pati Regency BPKAD. The level of compliance among advertising taxpayers remains a challenge for local tax authorities, affecting regional tax revenue collection. This study employs a quantitative method using primary data obtained through the distribution of questionnaires to advertising taxpayers. The sampling technique used purposive sampling with a total of 131 taxpayers as respondents. Data analysis was conducted using SPSS version 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F-tests, T-tests, and the coefficient of determination. The results of the study indicate that taxpayer awareness, tax outreach, and tax penalties do not have a significant effect on the level of compliance among advertising taxpayers. Meanwhile, the e-billing system and the quality of tax administration services have a positive and significant effect on the level of compliance among advertising taxpayers.
Financial Distress Ditinjau dari Kinerja Keuangan dan Ukuran Perusahaan di Indonesia Adelina Citradewi; Elvira Fitri Darmawanti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15709

Abstract

Financial distress is an early sign of a company’s financial problems before bankruptcy occurs. Predicting financial distress is crucial for identifying financial conditions as early as possible so that measures can be taken to prevent undesirable outcomes. This study aims to investigate whether the magnitude of financial ratios and firm size have an impact on financial distress. The focus of this study is on the mining sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research sample was selected using purposive sampling. E-Views 12 software was used as a tool for panel data analysis to test the relationship between the dependent and independent variables. The results indicate that profitability, liquidity, and leverage influence financial distress, whereas firm size does not. A limitation of this study is that it covers only the mining sector; future research is encouraged to include other sectors using different models.
Peran Ukuran Perusahaan dalam Memoderasi Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Publikasi Laporan Keuangan Siti Noor Azizah; Adelina Citradewi
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15710

Abstract

Timeliness of financial report publication is crucial to maintaining the relevance of information for decision making, particularly for investors and creditors. However, various factors, such as financial distress, profitability, and company age, can influence this timeliness. This issue arises because previous research on the influence of these three factors has shown inconsistencies. Thus, the purpose of this study is to examine how company size influences the timeliness of financial report publishing in relation to financial crisis, profitability, and company age. Secondary data for this quantitative research obtained from the annual financial reports of companies in the consumer cyclical sector and the property real estate sector listed on the Indonesia Stock Exchange (IDX) in 2024. 124 companies were chosen for the research sample using purposeful sampling. The data was analyzed using multiple linier regression and moderated regression analysis (MRA) in IBM SPSS Statistics 25. The use of firm size as a moderating variable that affects the link between the independent factors and reporting timeliness is what makes this study novel. The findings indicate that while profitability has no bearing on the timing of financial repot issuance, financial hardship and firm age do. Company size is only able to moderated the influence of profitability on the timeliness of financial report publication.
Integrating Sharia Principles with Environmental, Social, and Governance (ESG) Frameworks in Islamic Financial Institutions Ahmad Rizani; Adelina Citradewi; Ubaydullayeva Go‘zalxon Murodqosim qizi
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i2.417

Abstract

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.
Co-Authors Ahmad Rizani Eka Hissina Elvira Fitri Darmawanti Sinta Nuril Badriya Siti Noor Azizah Ubaydullayeva Go‘zalxon Murodqosim qizi