Article Per Year (5 Year)
p-Index From 2021 - 2026
1.819
P-Index
This Author published in this journals
All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian Magister Pendidikan IPA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) GANEC SWARA Jurnal Aplikasi Akuntansi Accounting and Management Journal Jurnal Abdimas Sangkabira Mejuajua East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Riset Mahasiswa Akuntansi
Husnaini, Wahidatul
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, dan Komite Audit Terhadap Kinerja Keuangan Muzaki, Muhammad; Husnaini, Wahidatul
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.48914

Abstract

This study aims to empirically examine the effect of environmental information disclosure, environmental performance, and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. This study uses a quantitative approach, with a total of 114 observations. Hypothesis testing using multiple linear regression, descriptive statistical analysis, and pairwise correlation tests using Stata 17 software. The results of the study indicate that environmental information disclosure and audit committees do not influence financial performance, while environmental performance has a significant positive influence on financial performance. Firm size does not influence financial performance, while leverage has a significant negative influence on financial performance. The findings of this study provide important implications for corporate governance and sustainability practices in the mining sector. The results also imply that audit committees may not optimally perform their monitoring role in enhancing financial performance, highlighting the need to strengthen their effectiveness.
The Influence of CEO Characteristics on Tax Aggressiveness: An Empirical Study in Indonesia Husnaini, Wahidatul; Sasanti​, Elin Erlina; Rakhmawati, Intan; Lestari, Auliya
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.8204

Abstract

This study investigates the impact of CEO characteristics—specifically gender, age, and tenure—on corporate tax aggressiveness. The analysis utilizes a sample of 628 observations from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, employing OLS regression analysis with fixed effects. The results indicate that female and older CEOs are associated with significantly lower levels of tax aggressiveness, whereas CEO tenure demonstrates no statistically significant effect. Consequently, these findings offer valuable insights for policymakers and corporate boards, suggesting that promoting gender diversity in top executive positions and considering age criteria can be effective strategies for mitigating the risks associated with aggressive tax practices.
Co-Authors Cahyaningtyas, Susi Retna Cempaka, Putri Elin Erlina Sasanti erlina sasanti, elin Ingke Nurahmaniah JAUHARI, MOH. ALIYAN Karim, Nina Karina Lenap, Indria Puspitasari Lestari, Auliya Muzaki, Muhammad Rakhmawati, Intan Ramadhani, Rahmi Sri Rini Ridhawati Rosdiana, Baiq Mia Saipul Arni Muhsyaf Sasanti​, Elin Erlina Siti Atikah Sofhia, Sofhia