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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Annisa Kanti
Trisakti School of Management, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Monitoring Mechanisms, Corporate Performance, and Corporate Tax Strategy: An Agency Theory Perspective Debora Debora; Regi Muzio Ponziani; Annisa Kanti; Henryanto Wijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p157-171.2026

Abstract

Purpose: This study aims to examine whether monitoring mechanisms, alignment mechanism, and firm characteristics influence corporate tax strategy through corporate performance in Indonesian listed manufacturing companies.Research Methodology: This study employed a quantitative explanatory approach using purposive sampling. The sample consisted of manufacturing companies consistently listed on the Indonesia Stock Exchange during 2022–2024, publishing annual financial statements ending on December 31, presenting financial statements in Rupiah, recording profit before and after tax, and reporting CETR values greater than 0 and less than 1. The final dataset comprised 318 firm-year observations and was analyzed using STATA version 17 through panel data regression.Results: The findings show that managerial ownership and sales growth influence corporate performance, while corporate performance shapes corporate tax strategy. Other governance and firm-characteristic variables do not show a direct effect on corporate tax strategy after corporate performance is included. These results strengthen the novelty of this study by showing that corporate tax strategy is better explained through a performance-mediated pathway rather than through direct governance effects alone, thereby contributing to agency-based corporate governance and taxation literature.Conclusions: This study concludes that corporate tax strategy is better explained as a performance-mediated managerial outcome rather than merely as a direct consequence of formal governance mechanisms.Limitations: This study is limited to Indonesian manufacturing companies during the 2022–2024 period.Contributions: This study provides practical insight for regulators, investors, and corporate decision-makers in strengthening governance mechanisms that support performance accountability and responsible tax strategy.
Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance Annisa Kanti; Nila Pusvikasari; Debora Debora; Fanny Anggraeni; Vinola Herawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p173-191.2026

Abstract

Purpose: This study examines how profitability, financial distress, and institutional ownership affect corporate tax avoidance among Indonesian manufacturing firms and tests whether CEO narcissism moderates these relationships rather than directly and uniformly driving tax avoidance.Research Methodology: This quantitative study applied purposive sampling to analyze 426 firm-year observations from 142 IDX-listed manufacturing firms (2022–2024), measuring tax avoidance, profitability, distress, ownership, and narcissism using the Effective Tax Rate, Return on Assets, debt-to-equity ratio, institutional shareholding, and Photographic Prominence Index. Moderated Regression Analysis used EViews 13 with a Random Effect ModelResults: Profitability significantly restricts tax avoidance, whereas financial distress and institutional ownership show no significant direct effects. CEO narcissism significantly strengthens the profitability-avoidance relationship but does not moderate distress or ownership pathways.Conclusions: CEO narcissism acts as a selective moderating mechanism, activating only under favorable financial conditions rather than universally.Limitations: This study is limited to Indonesian manufacturers from 2022 to 2024, relying on secondary corporate data.Contributions: This study enriches the behavioral accounting and corporate governance literature and helps tax authorities and boards assess executive leadership governance and tax risks. By introducing selective moderation, this study shows that CEO Narcissism amplifies tax avoidance only under specific financial conditions rather than functioning as a uniform driver, a distinction that constitutes the study’s core theoretical novelty.
Determinants of Financial Performance: The Role of Operating Efficiency in Indonesian Transportation and Logistics Companies Nila Pusvikasari; Annisa Kanti; Satriyo Wibowo; Pristanto Silalahi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p227-241.2026

Abstract

Purpose: This study examines the effects of sales growth, liquidity, asset tangibility, and operating efficiency on the financial performance of transportation and logistics companies. It also assesses the moderating role of operating efficiency.Research Methodology: A quantitative explanatory design was applied using panel data from transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. Companies were selected through purposive sampling, and the data were analyzed using panel regression and moderation analysis with EViews 13 software.Results: Sales growth and operating efficiency have significant positive effects on financial performance, while asset tangibility has a significant negative effect. Liquidity has no significant effect. Operating efficiency does not significantly moderate the relationships between sales growth, liquidity, asset tangibility, and financial performance.Conclusions: Financial performance is primarily associated with firms’ ability to sustain revenue growth and utilize assets efficiently. Operating efficiency acts as a direct determinant rather than a moderating mechanism.Limitations: This study is limited to Indonesian transportation and logistics companies, the 2020–2024 period, and selected financial and operational factors. Future studies should examine other industries, countries, periods, and performance measures.Contributions: This study extends corporate finance literature by providing evidence from an asset-intensive industry and offers practical guidance for improving profitability through effective asset utilization.
The Moderating Role of Profitability in the Relationship Between Intellectual Capital and Firm Value Fanny Anggraeni; Annisa Kanti; Nico Alexander; Amin Wijoyo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p277-293.2026

Abstract

Purpose: This study examines the effect of intellectual capital on firm value and the moderating role of profitability. Due to inconsistent findings regarding the value-creating role of intellectual capital, this study investigates whether profitability strengthens the relationship between intellectual capital and firm value.Research Methodology: This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Hypotheses were tested using moderated regression analysis with the Hayes test in SPSS version 26.Results: The findings show that intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect. Furthermore, the interaction between intellectual capital and profitability positively affects firm value, indicating that profitability strengthens this relationship.Conclusions: Intellectual capital does not directly create firm value and may initially be perceived as a cost. However, higher profitability enables firms to maximize the value-creating potential of intellectual capital.Limitations: This study is limited to Indonesian manufacturing companies and measures intellectual capital using only the VAIC method.Contributions: This study contributes by demonstrating that the effect of intellectual capital on firm value depends on profitability. The findings highlight profitability as an important mechanism that enhances the value relevance of intellectual capital.
Co-Authors Amin Wijoyo Debora Debora Fanny Anggraeni Henryanto Wijaya Nico Alexander Nila Pusvikasari Pristanto Silalahi Regi Muzio Ponziani Satriyo Wibowo Vinola Herawati