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All Journal Journal of Management and Creative Business JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Merry Susanti Ang
Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Corporate Governance and Ownership Structure as Determinant of Tax Aggressiveness: Evidence from Indonesia Vita Tesalonika Setiawan; Merry Susanti Ang
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 2 (2026): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i2.850

Abstract

Tax aggressiveness remains an important issue because it may reduce government tax revenues. Lately, Indonesian governments also focus on companies listed in Indonesia Stock Exchange about the compliance to their tax payable. However, previous studies have reported inconsistent findings regarding the effects of corporate governance and ownership structure on tax aggressiveness. Therefore, this study aims to examine the effects of board independence, gender diversity, managerial ownership, and institutional ownership on tax aggressiveness in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2022–2024. The study used a purposive sampling method, comprising 47 companies and 141 observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that gender diversity has a positive and significant effect on tax aggressiveness. In contrast, board independence and institutional ownership have negative but insignificant effects. Managerial ownership has a positive but insignificant effect on tax aggressiveness. These findings suggest that gender diversity is a significant factor associated with tax aggressiveness, while the effects of other corporate governance and ownership structure mechanisms are not statistically significant in the studied sample.
Faktor-Faktor yang Memengaruhi Pengungkapan Modal Intelektual pada Industri Makanan dan Minuman Jenica Wibisono; Merry Susanti Ang
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8235

Abstract

Intellectual Capital Disclosure is important because it provides information about a company’s intellectual capital, which can help stakeholders understand the company’s resources and transparency. However, the level of intellectual capital disclosure may vary among companies due to differences in company characteristics. This study aims to analyze the effect of leverage and firm size on Intellectual Capital Disclosure in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative approach with a purposive sampling method. The research sample consists of 66 companies, with a total of 198 observations. Data were obtained from annual reports and financial statements and analyzed using multiple linear regression with SPSS 27. Intellectual Capital Disclosure was measured using 36 disclosure items. The results show that leverage has no significant effect on Intellectual Capital Disclosure, while firm size has a positive and significant effect. These findings indicate that company size is an important factor associated with the level of intellectual capital disclosure. This study provides practical implications for companies in evaluating their disclosure practices and for investors in considering corporate transparency when making investment decisions. The findings may also serve as a reference for future research on factors influencing Intellectual Capital Disclosure.
Struktur Kepemilikan dan Praktik Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI 2020–2024 Okky Satria Wibawa Putra; Merry Susanti Ang
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8247

Abstract

As a vital sector in the economy, the banking industry in Indonesia during the 2020–2024 period faced dynamic economic fluctuations that affected corporate profitability, ranging from pandemic pressures to the recovery phase. The operational characteristics of banks, which involve loan loss provisioning estimates, often provide discretionary space for management to engage in earnings management practices triggered by conflicts of interest (agency theory). This study aims to analyze the effect of foreign ownership and managerial ownership on earnings management practices in Indonesian banking companies during the 2020–2024 period. Using a quantitative approach, this study utilizes 150 firm-year observations analyzed through multiple linear regression. The results indicate that foreign ownership has no significant effect on earnings management practices, suggesting that the monitoring function of foreign investors has not been optimal. Conversely, managerial ownership has a significant negative effect, demonstrating that aligning the interests of managers as shareholders effectively reduces opportunistic actions in financial reporting. Simultaneously, all variables show a significant effect. These findings are expected to serve as a consideration for banking governance and assist investors in assessing the reliability of financial statement information.  
Co-Authors Jenica Wibisono Okky Satria Wibawa Putra Vita Tesalonika Setiawan