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All Journal International Journal of Business, Law and Political Science International Journal of Economic Integration and Regional Competitiveness
Sarwenda Biduri
Muhammadiyah University of Sidoarjo, Indonesia
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO COMPANY VALUE WITH GENDER DIVERSITY AS MODERATION VARIABLES Dwi Aprillia Rahmawati; Nurasik; Sarwenda Biduri
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.353

Abstract

Objective: The purpose of writing this study is to find out whether the Gender Diversity variable can moderate the variables of profitability, leverage ratio, and liquidity to the value of the company. Method: The population in this study is manufacturing companies in the goods and consumption industry sector for the period 2017-2023. The sample was selected using the purposive sampling method and obtained 180 companies. The data analysis technique used is the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS analysis tool version 3.0. Results: The results of this analysis show that profitability and leverage ratio affect the company's value. Meanwhile, the liquidity variable has no effect on the company's value. The gender diversity variable is able to moderate profitability to company value. Meanwhile, the gender diversity moderation variable is not able to moderate the influence of leverage ratio and liquidity on the company's value. Novelty: The study investigates the moderating role of gender diversity in the relationship between profitability, leverage ratio, liquidity, and company value, offering new insights into the impact of gender diversity on corporate performance.
FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD Fityan Izza Noor Abidin; Riza Arista Firana; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 2 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i2.324

Abstract

Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports. The sample consisted of 12 companies selected through purposive sampling, resulting in 60 firm-year observations. Results: The findings reveal that the elements of pressure, opportunity, rationalization, competence, and dualism position significantly affect the likelihood of financial statement fraud. In contrast, the frequency of CEO photographs in annual reports was found to have no significant impact. Novelty: This study highlights the critical role of dualism in leadership positions as a contributing factor to fraudulent reporting, offering new insights into corporate governance concerns specific to the Indonesian context. These results underscore the necessity for strengthened monitoring mechanisms and enhanced governance to reduce the risk of fraudulent financial reporting and support the integrity of financial disclosures.
THE EFFECT OF GENDER DIVERSITY, POLITICAL CONNECTION, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020–2023 Olivia Larassati; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 4 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i4.406

Abstract

Objective: The purpose of this study is to examine the Influence of Gender Diversity, Political Connection, Capital Intensity and Inventory Intensity on Tax Avoidance. Method: In this study, the population data used are all BUMN Go-Public Companies. The companies that are the samples of this study were selected using the purposive sampling method, where the sample is selected based on certain considerations or certain characteristics. There are 23 companies that are used as samples with 4 periods so that the data to be processed is 92 data. The data analysis technique used is multiple linear regression with SPSS version 27 data processing tools. Results: The results of this study can be concluded that Gender Diversity has a positive effect on Tax Avoidance. Political Connection has a positive effect on Tax Avoidance. Capital Intensity has a positive effect on Tax Avoidance. Inventory Intensity has a positive effect on Tax Avoidance. Novelty: This study provides empirical evidence on the simultaneous influence of Gender Diversity, Political Connection, Capital Intensity, and Inventory Intensity on Tax Avoidance in BUMN Go-Public Companies, offering insights into how company characteristics and governance factors contribute to tax avoidance behavior.
THE INFLUENCE OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES IN THE 2021-2023 PERIOD Umniyah Addin; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.411

Abstract

Objective: To examine how Thin Capitalization, Liquidity, Profitability, and Related Party Transactions influence Tax Aggressiveness in Infrastructure, Utilities, and Transportation companies listed on the IDX during 2021–2023. Method: A quantitative approach using secondary data. The population consists of 80 companies, with 48 selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. Results: Thin Capitalization, Liquidity, Profitability, and Related Party Transactions each show a significant effect on Tax Aggressiveness. Novelty: This study provides integrated empirical evidence on four financial and transactional determinants of tax aggressiveness specifically within the Infrastructure, Utilities, and Transportation sector—an industry segment that has been rarely examined as a combined model in prior research.
FEMALE DIRECTORS, FOREIGN DIRECTORS, FIRM PERFORMANCE, AND CREDIT RISK: EVIDENCE FROM ASEAN BANKING FIRMS 2020-2024 Olivia Ovania; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 12 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i12.431

Abstract

Objective: This study aims to analyze the influence of female directors, foreign directors, board size, bank size, net interest margin (NIM), and loan-to-asset ratio (LTA) on financial performance (ROA) and credit risk (NPL) in banks across five ASEAN countries. Method: Using panel data from 2020–2024 (N=35, T=5; 175 observations), the research employs panel regression with Chow, Hausman, and LM tests to determine the most appropriate estimation model, resulting in the application of the Random Effects Model (REM) using GLS. Results: The findings reveal that female directors significantly decrease financial performance, while foreign directors significantly enhance it, although neither influences credit risk. The control variables show mixed effects: larger boards and banks reduce performance and increase credit risk, NIM increases performance but simultaneously elevates risk, and LTA significantly raises credit risk. Novelty: This study offers new empirical insights by simultaneously examining board diversity, governance structure, and financial indicators in a cross-country ASEAN banking context during the post-pandemic period, highlighting the governance–risk–performance trade-off often overlooked in previous studies.
Co-Authors Dwi Aprillia Rahmawati Fityan Izza Noor Abidin Nurasik Olivia Larassati Olivia Ovania Riza Arista Firana Umniyah Addin