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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Umi Mas'ulah
Politeknik Stibisnis
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Sustainability Report pada Laporan Keuangan Perusahaan Yang Terdaftar Pada BEI Tahun 2019 - 2024: (Studi Kasus Pada Sektor Perusahaan Manufaktur Semen) Umi Mas'ulah; Iip Dyah Kusumaningati; Syariful Anam
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 1 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i1.296

Abstract

Sustainability report disclosure drives continuous improvement in company operations. This study aims to determine the effect of profitability and leverage on sustainability report disclosure in the financial statements of cement manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period. The research method used a quantitative descriptive approach. The population used was five cement manufacturing companies listed on the IDX for the 2019-2024 period. The sampling technique used probability sampling, resulting in a sample of 30 sustainability report and annual report data from cement manufacturing companies. The results show that profitability (ROE) has no significant partial effect on sustainability report disclosure, as evidenced by a t-test result of 0.590 > 0.05. Leverage (DER) has a significant partial effect on sustainability report disclosure, as evidenced by a t-test result of 0.002 < 0.05. The f-test result of 0.009 < 0.05 indicates that profitability and leverage simultaneously influence sustainability report disclosure. Further research is expected to use other variables that have an influence on sustainability report disclosure so that the results obtained are more influential.
Co-Authors Iip Dyah Kusumaningati Jenni Veronika Br Ginting Muhammad Nugraha Rina Apriliani Syariful Anam