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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business Management and Accounting
Luckman Ibrahim
Universitas Teknologi Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Power, Ego, And Political Embeddedness: Explaining Tax Avoidance in Indonesian Mining Companies Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Pengaruh Struktur Modal, Sales Growth terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi Nadia Riski Safitri; Luckman Ibrahim
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3789

Abstract

This study aims to analyze the extent to which capital structure and sales growth influence financial distress, firm size moderates this relationship among industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The initial study population comprised 67 companies in this sector. After screening based on sample selection criteria, 33 companies that met the criteria were identified, resulting in 165 observations. This study employs a quantitative approach using secondary data. The relationships among variables were tested using panel data analysis, and moderation effects were tested using Eviews 13 software. The results of the analysis indicate that capital structure has no effect on financial distress, while sales growth has a positive effect on financial distress, and firm size has a negative effect on financial distress. The results of the moderation test show that firm size does not moderate the relationship between capital structure on financial distress but strengthens the effect of sales growth on financial distress. These findings provide empirical evidence regarding the factors influencing financial distress in companies in the industrial sector in Indonesia during the study period.
Pengaruh E-commerce, Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha pada UMKM Putri Indah Lestari; Luckman Ibrahim
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3826

Abstract

Decision-making in entrepreneurship can be interpreted as the stage when business actors determine the business to be taken, which then impacts the sustainability and development of MSMEs. In other words, the direction of business policies chosen by entrepreneurs greatly determines the ability of micro, small, and medium enterprises to survive and grow. This study aims to examine the influence of E-commerce, Accounting Information Systems (AIS), and business capital on entrepreneurial decision-making among MSME owners in Tebet District, South Jakarta. The study was conducted using quantitative methods, while the main data were collected from selected respondents using a Google Forms-based questionnaire. Furthermore, the data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with the help of the SmartPLS 4 application. The test results show that e-commerce has a directional relationship in line with entrepreneurial decisions, but its contribution has not been proven statistically strong. In contrast, AIS and business capital are proven to have a real and directional impact, where business capital appears to be the most dominant factor among other variables. These results indicate that improved financial capacity, combined with efficient accounting information, enables MSME owners to assess business conditions, monitor operational activities, and choose business strategies more accurately. Further findings indicate that, among the MSMEs studied, e-commerce has not yet become a primary basis for entrepreneurial choices. Therefore, stronger support for capital access and broader optimization of accounting information systems are needed to improve decision-making quality and encourage sustainable MSME progress.
Co-Authors Darwis, Hidayat Nadia Riski Safitri Nova Rini Pandaya Pandaya Putri Indah Lestari Supriatiningsih, Supriatiningsih