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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Muara Ilmu Ekonomi dan Bisnis Balance Vocation Accounting Journal Media Ilmiah Akuntansi Jurnal Ekonomi Bisnis Digital Akurasi
Josephine, Kezia
Universitas Bunda Mulia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Akurasi

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Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

Abstract

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.
Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Josephine, Kezia; Santo, Vianty Adella; Handoyo, Peter Darshan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

Abstract

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.
Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Monica, Cheristine; Josephine, Kezia
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1372

Abstract

This research study investigates the effective tax rates. It aims to provide empirical evidence of the impact of leverage, capital, and inventory intensity on the effective tax rate. The study uses specific selection criteria to focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. A total of sixty-eight companies were chosen as samples through purposive sampling. The samples were then analyzed and tested using the multiple linear regression method. The study results indicate that the leverage variable affects the effective tax rate. At the same time, capital intensity does not affect the effective tax rate. On the other hand, inventory intensity has also been proven to affect the company's effective tax rate. Public interest statements Investors should consider various financial ratios to maximize profits. This study's findings can provide guidance for making informed decisions. Companies should prioritize factors that attract investor interest and ensure accurate completion of financial reports. The study's results can help them better understand these factors. Future researchers should consider adjusting variables to improve the effectiveness of the tax rate. The study's findings can serve as a starting point for their research.
Co-Authors Bryan Alexander Ciptadi Christiana, Valencia Evita Estralita Trisnawati Febe, Margareta Handoyo, Peter Darshan Herlin Tundjung Setijaningsih, Herlin Tundjung Jason Aloysius Kusnandar, Clarissa Giovanni Monica, Cheristine Pangestu, Juan Carlos Santo, Vianty Adella Sugiyono, Arief Totti Andrea Leonardo Vianty Adella Santo Vivi Adeyani Tandean, Vivi Adeyani