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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti International Journal of Contemporary Accounting Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Corporate Governance Practices and Disclosure of Risk Management Sharia Bank in Asean Utami, Wiwik; Oktris, Lin; Rini, Rini; Yulianti, Nur Wachidah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 1 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i1.19712

Abstract

Abstract. The risks faced by Islamic banks are similar to conventional banks. Therefore, Sharia Banks must also carry out risk management disclosures. This study aims to examine the effect of governance, including the Sharia Supervisory Board, Independent Commissioner, Audit Committee, Risk Committee, the doubling of the Sharia Supervisory Board Position, and the frequency of meetings on the quality of risk management disclosures. The population is Sharia Banks in ASEAN; samples are selected purposively according to the data's completeness that can be accessed through the capital market website. Risk management disclosures are measured using the index of completeness of risk items revealed. Data analysis was performed using multiple regression analysis. The study found that the number of audit committees and meeting frequency had a significant and positive effect on the quality of risk management disclosures. The number of Sharia supervisory boards has a significant effect on the negative coefficient. Other governance variables do not affect risk management disclosures.Abstrak. Risiko yang dihadapi bank syariah hampir sama dengan bank konvensional. Oleh karena itu, Bank Syariah juga wajib melakukan pengungkapan manajemen risiko. Penelitian ini bertujuan untuk menguji pengaruh tata kelola antara lain Dewan Pengawas Syariah, Komisaris Independen, Komite Audit, Komite Risiko, penggandaan Jabatan Dewan Pengawas Syariah, dan frekuensi rapat terhadap kualitas pengungkapan manajemen risiko. Populasinya adalah Bank Syariah di ASEAN. Sampel dipilih secara purposif sesuai dengan kelengkapan data yang dapat diakses melalui website pasar modal. Pengungkapan manajemen risiko diukur dengan menggunakan indeks kelengkapan item risiko yang diungkap. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa jumlah komite audit dan frekuensi rapat berpengaruh signifikan dan positif terhadap kualitas pengungkapan manajemen risiko. Jumlah dewan pengawas syariah berpengaruh signifikan dengan koefisien negatif. Variabel tata kelola lainnya tidak mempengaruhi pengungkapan manajemen risiko. 
Influence of CSR Transparency and Sustainable Growth on Corporate Economic Performance Machdar, Nera Marinda; Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edxb1w37

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and sustainable growth on corporate financial and economic performance. The research population comprises all manufacturing firms listed on the Indonesia Stock Exchange over the period 2012–2017. The sample is selected using a purposive sampling method, involving 102 firms, resulting in a total of 612 firm-year observations. This research utilizes secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Multiple regression analysis with panel data is employed to test the developed hypotheses. The findings are as follows: (a) CSR disclosure does not affect economic performance; (b) sustainable growth does not affect economic performance; (c) CSR disclosure negatively affects financial performance; and (d) sustainable growth positively affects financial performance. This study provides new insights by specifically focusing on the manufacturing sector within the Indonesian context. Unlike previous studies that generalized findings across various sectors, this research delves into sector-specific impacts, offering more tailored insights for policymakers and corporate managers in the manufacturing industry. Additionally, the study highlights the differential impacts of CSR and sustainable growth on economic and financial performance, underscoring the complexity and multifaceted nature of these variables.
Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/x64x8v71

Abstract

The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbonemissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples.This research focuses on internal aspects side. This research methodology is multiple regressionanalysis. The results show that green intellectual capital have positive effect on voluntary carbonemissions disclosures. The results have contribution in disclosure of carbon emissions research foreducators and stakeholders. The novelty of this research is to analyze new variables such as greenintellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions inIndonesia is still voluntary. Because samples only from Indonesia companies so the results cannot begeneralized in ASEAN countries, Forfuture research, researcher can use primary data to measuregreen intellectual capital so that it reflects the perception of the company.
ANALISIS PENERAPAN GRI STANDAR 404, BIAYA RATARATA PELATIHAN DAN RASIO PENGELUARAN BIAYA KUALITAS PELATIHAN DAN PENDIDIKAN TERHADAP TOTAL BIAYA OPERASIONAL LAINNYA PADA BANK BUMN Oktris, Lin; Ahadiyat, Kiki Kusumayadi
Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/fs8dcs38

Abstract

This study conducted to analize the application of GRI Standards 404 on Government OwnedBanks in Indonesia (Bank Mandiri, BRI, BNI and BTN), the average trainingand educational costfor employee, and the ratio of total training and educational cost (as a part of quality cost) to totalother operating cost in each Government Owned Banks. The data used are secondary data, obtainedfrom official website of each banks. Sustainability Reporting and Financial Report for the year of 2020are the basic data used for this study. This study is a case study. This study shows that all ofGovernment Owned Banks are conforms to GRI Standards 404 about employee’s training andeducation. They are spending a substantial amount of training and education cost on 2020, but theratio of training and education cost to total other operating cost are unsubstantial.
Pengaruh Institutional Ownership dan Foreign Ownership terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Industri Kelapa Sawit di BEI 2020–2024) Ilham Amanah Rangga Kancana; Lin Oktris
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7933

Abstract

Purpose – This study aims to examine the effect of institutional ownership and foreign ownership on tax avoidance with transfer pricing as a mediating variable.Methodology – The research sample includes 18 palm oil companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The analysis was conducted using panel data regression with Common, Fixed, and Random Effect models, followed by Chow, Hausman, and LM tests. Mediation testing was carried out using the Baron–Kenny approach, Sobel test, and wild cluster bootstrap-t procedure.Findings – The results show that institutional ownership has no significant effect on either tax avoidance or transfer pricing. In contrast, foreign ownership has a significant positive effect on transfer pricing, while transfer pricing has a negative effect on tax avoidance. Mediation testing indicates that transfer pricing does not mediate the relationship between institutional ownership and tax avoidance, but the wild cluster bootstrap-t test suggests a marginal negative mediation between foreign ownership and tax avoidance.Theoretical and Policy Implications – The findings indicate that ownership structure can shape the pattern of related-party transactions, and more comprehensive transfer pricing disclosure is aligned with lower levels of tax avoidance. In practical terms, this study encourages strengthening risk-based supervision and the quality of related-party transaction documentation.Novelty – This study provides new empirical evidence in the Indonesian palm oil industry by combining various mediation approaches, showing that transfer pricing disclosure can function as a compliance mechanism rather than merely as a tool for tax avoidance.
Pengaruh Intellectual Capital, Leverage, Dewan Direksi pada Sustainability Reporting: Moderasi Pengalaman Direktur Muhhamad Azhari Brian Aristya; Lin Oktris
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7934

Abstract

Main Objective - To analyze the effect of intellectual capital, leverage, and board characteristics on the quality of sustainability reporting with directors’ experience as a moderating variable.Method - A quantitative explanatory approach using secondary data from 30 companies listed on the IDX during 2021–2024, analyzed with panel data regression (E-Views).Main Findings - Directors’ experience does not moderate the relationship between intellectual capital, leverage, and multiple directorships with sustainability reporting. However, intellectual capital, leverage, and directors’ experience directly affect the quality of reporting.Theoretical and Policy Implications - The results highlight the importance of experienced directors in managing intellectual capital and leverage to improve the quality of sustainability reporting.Research Novelty - This study identifies a gap showing that directors’ experience is more effective when combined with intellectual capital, while its moderating role on leverage and multiple directorships is not significant. The contribution lies in offering a new perspective on the combination of leadership and intellectual assets in fostering corporate legitimacy.
The Influence Of Tax Audits, Taxpayer Services, And The Role Of Account Representatives On Taxpayer Compliance Irwan Irwan; Lin Oktris
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 3 No. 10 (2024): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v3i10.324

Abstract

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CORPORATE FINANCIAL VULNERABILITY AND TAX AGGRESSIVENESS:EVIDENCE FROM INDONESIAN CONSUMER FIRMS Mardiana Lestari; Lin Oktris; Faith Njaramba; Zubir Azhar
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.22891

Abstract

This study examines how financial distress, institutional ownership, and leverage influence tax avoidance practices in Indonesian non-cyclical consumer companies during 2019-2023. While prior research shows inconsistent findings regarding these relationships, limited evidence exists on how financial vulnerability shapes tax strategies in emerging markets, particularly during periods of economic uncertainty. Understanding these dynamics is crucial given Indonesia's persistent tax gap and the unique characteristics of the consumer sector, which maintains stable revenues despite varying financial health across firms. Using panel data from 36 non-cyclical consumer companies listed on the Indonesia Stock Exchange over five years (180 firm-year observations), we employ multiple regression analysis with the Effective Tax Rate as the dependent variable measuring tax avoidance. Financial distress is measured using the Altman Z-Score, institutional ownership by percentage of shares held by institutional investors, and leverage by debt-to-equity ratio. The analysis controls for firm size and profitability to ensure robust results. The findings reveal that financial distress has a significant negative effect on tax avoidance, indicating that financially distressed firms reduce aggressive tax practices to maintain stakeholder trust and avoid regulatory scrutiny. However, institutional ownership and leverage show no significant effect on tax avoidance in this context. These results contribute to agency theory by demonstrating that financial constraints moderate the traditional principal-agent conflict regarding tax strategies. The implications suggest that tax authorities should focus monitoring efforts on financially stable firms rather than distressed ones, while investors can use financial health indicators as signals of tax risk exposure in emerging market contexts.
Maqashid sharia and corporate sustainability under financial vulnerability Wulandari, Linda Ayu; Paulus, Hendro; Melzatia, Shinta; Oktris, Lin; Akbar, Taufik
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.
THE EFFECT OF THIN CAPITALIZATION AND TUNNELING INCENTIVES ON TAX AVOIDANCE THROUGH TRANSFER PRICING PRACTICES Metta Ciptaningtyas; Lin Oktris
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.737

Abstract

Tax avoidance remains a critical issue in Indonesia’s taxation system, as it potentially undermines government revenue. This study examines the effect of thin capitalization and tunneling incentives on tax avoidance, with transfer pricing serving as an intervening variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach, this study applies purposive sampling and obtains 265 firm-year observations. Data were analyzed using STATA version 19 through regression and mediation analysis to test the proposed hypotheses. The empirical results indicate that thin capitalization has a significant positive effect on tax avoidance, suggesting that higher debt reliance is associated with greater tax aggressiveness. Tunneling incentives are also found to significantly influence tax avoidance, reflecting the role of controlling shareholders in shifting profits. Furthermore, the mediation analysis reveals that transfer pricing partially mediates the relationship between thin capitalization and tax avoidance, as well as between tunneling incentives and tax avoidance. These findings highlight the importance of transfer pricing practices as a mechanism through which aggressive tax planning strategies are implemented. This study contributes to the literature on corporate taxation by providing empirical evidence from the energy sector in an emerging market context and offers insights for regulators in strengthening tax supervision and transfer pricing regulations.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Apollo Daito Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Faith Njaramba Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Ilham Amanah Rangga Kancana Indri Muktiasih Irwan Irwan Kiki Kusumayadi Ahadiyat Lawe Anasta Lucky Nugroho Mappayunki, Ratna Mardiana Lestari Margareta Beata Weti Liwu Metta Ciptaningtyas Muhammad, Zikri Muhhamad Azhari Brian Aristya Muktiasih, Indri Nancy Neorita Siagian Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Paulus, Hendro Perdana, Deden Afriyanto Rini Rini RINI RINI Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Shinta Melzatia Soeharjoto, Soeharjoto Sulastri Sulastri Taufik Akbar Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Wulandari, Linda Ayu Yananto Mihadi Putra yuana Yusoff, Yusliza Mohd Zubir Azhar Zubir Azhar Zuha Rosufila Zuha Rosufila Bt Abu Hasan