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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Accounting, Taxation and Information Systems
Fitriyah Fitriyah
Accounting Study Program, Universitas Pamulang, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE INFLUENCE OF CAPITAL INTENSITY AND INDEPENDENT COMMISSIONERS ON TAX AGGRESSIVENESS Fitriyah Fitriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1184

Abstract

Tax avoidance involves strategies aimed at reducing tax obligations, which can have an impact on both national revenues and corporate governance. Companies with high capital intensity tend to employ tax planning techniques that may lead to more aggressive tax positions. The presence of independent commissioners can provide impartial oversight, thereby improving governance and potentially discouraging aggressive tax practices. This research seeks to investigate the influence of Capital Intensity and Independent Commissioners on Tax Aggressiveness within the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Employing a quantitative approach, the study utilized purposive sampling to select 8 companies with 5 years of financial data, resulting in a total sample size of 40 samples that met specific criteria. Financial statement data was analyzed using various statistical tests, model estimation methods, and regression analyses. The findings suggest that both Capital Intensity and Independent Commissioners collectively impact Tax Aggressiveness, although individually they do not have a significant effect.
The Effect of Audit Committee, Public Accounting Firm Reputation, and Investment Opportunity Set on Audit Report Lag Fitriyah Fitriyah; Ovie Ayu Lestari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2162

Abstract

The timeliness of financial reporting is a critical aspect of corporate transparency and investor decision-making, particularly in the banking sector where information asymmetry is pronounced. Delays in audit completion, commonly referred to as audit report lag, can undermine market confidence and regulatory compliance. This study aims to scrutinize the extent to which the audit committee, the reputational standing of public accounting firms (PAFs), and the investment opportunity set exert influence upon audit report lag in banking enterprises listed on the Indonesia Stock Exchange (IDX) spanning the period 2020-2024. A quantitative paradigm is employed, harnessing multiple regression analysis predicated on panel data through the Fixed Effects Model (FEM), encompassing 150 observations delineated via purposive sampling. The empirical findings divulge that the audit committee and the reputational standing of the PAF yield no discernible influence on audit report lag, whereas the investment opportunity set manifests a statistically significant bearing on the aforementioned variable. Concurrently, the audit committee, the reputation of the public accounting firm (KAP), and the investment opportunity set collectively exert a concomitant influence on audit report lag. These findings intimate that an augmentation in a company’s investment opportunities is consequential in prolonging the temporal span requisite for audit completion, whilst the presence of an audit committee and the reputational prestige of the KAP do not constitute determinative antecedents in the punctuality of audit reporting.
Influence of Carbon Emission Disclosure, Green Innovation, and Media Exposure on Firm Value Novia Anggraeni; Fitriyah Fitriyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.86

Abstract

The objective of this research is to investigate how publicizing carbon emissions, implementing eco-friendly innovations, and gaining media coverage can impact the overall worth of a company. The study involved an examination of yearly reports, sustainability reports, and company websites belonging to energy sector businesses trading on the Indonesia Stock Exchange from 2019 to 2023. This research examined 16 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023, using a purposive sampling method. The study relied on secondary data, including annual reports, sustainability reports, and the official websites of the selected companies. This study utilizes several variables, including Carbon Emissions Disclosure (X1) as the first independent variable, Green Innovation (X2) as the second independent variable, and Media Exposure (X3) as the third independent variable. Meanwhile, Firm Value (Y) serves as the dependent variable. In this study, the research methodology involves utilizing panel data regression. EViews 12 Student Version Lite software is employed to analyze the research findings. It was determined that the Common Effect Model (CEM) performed the best among all the models evaluated. The findings of this study reveal that Carbon Emissions Disclosure, when considered individually, does not influence Firm Value. Green Innovation, on the other hand, has a partial effect on Firm Value, while Media Exposure shows no partial impact. However, when analyzed simultaneously, Carbon Emissions Disclosure, Green Innovation, and Media Exposure collectively influence Firm Value.
Co-Authors Novia Anggraeni Ovie Ayu Lestari