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Widijaya, Widijaya
Universitas Internasional Batam
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APAKAH MEKANISME TATA KELOLA PERUSAHAAN DAPAT MENINGKATAN PENDAPATAN? Widijaya, Widijaya; Juliawati, Juliawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7019

Abstract

Tujuan dari penelitian yang diinterpretasikan ini ialah untuk menganalisa pengaruh efektivitas mekanisme tata kelola perusahaan terhadap pendapatan perusahaan. Pendapatan perusahaan diukur dengan nilai discretionary accrual. Penelitian ini menggunakan variable independen yaitu Dewan Direksi Independen, Jenis Kelamin Dewan Direksi, Ukuran Komite Audit, Ukuran Perusahaan, dan Leverage. Sampel analisis data yang digunakan dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Analisis data penelitian ini menggunakan metode analisis regresi panel. Hasil riset ini menemukan bahwa firm size dan leverage berpengaruh signifikan terhadap corporate earnings, sedangkan board independence, board size, audit committee size dan board gender tidak berpengaruh terhadap corporate earnings.
PENGARUH NARSISME CEO, UKURAN DEWAN (KOMISARIS), DIREKTUR PEREMPUAN, KESULITAN KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Widijaya, Widijaya; Putra, Darma Pratama
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.449

Abstract

Examining the influence of CEO narcissism, board size (commissioners), the presence of female directors, financial distress, and company size on corporate tax avoidance is the purpose of this study, where 491 annual reports of companies listed on the IDX in 2018-2022 were analyzed. The data analysis process includes the use of descriptive statistics, hypothesis testing, F-test, and Adjusted R-squared test. The research findings show that there is no significant influence between CEO narcissism and board size (commissioners) on tax avoidance, invalidating the proposed hypothesis. On the other hand, the presence of female directors was shown to have no significant effect, indicating women's tendency to make careful decisions. In addition, no effect was found on financial distress and tax avoidance, meaning that companies with difficulties are more likely to follow strict tax rules. However, a significant effect was found on company size and tax avoidance, meaning that the opportunity for tax avoidance is greater for larger companies.
Governance and Intellectual Capital in Companies that Listed on Indonesia Stock Exchange Widijaya Widijaya; Elita Elita
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.7148

Abstract

Intellectual capital disclosure uses VAIC (Value-Added Intellectual Coefficient) disclosure methodology that reveals the company's ability to manage its intangible assets over time. The research was conducted using the sampling method from the financial statements of companies listed on the IDX. The financial statements used are reports from 2017 to 2021. The purpose of this study is to show that there is a significant positive, negative, or marginal effect between the variable 'independent committee' and corporate governance represented by board size. The number of committee members, block ownership and committee size indicate the dependent variable measured by the VAIC (Value Added Intellectual Coefficient) method, namely the frequency of intellectual capital examination and audit committee meetings. The validation of this research is done by analysis method using Eviews and SPSS program. The results showed that independent committee, committee size, and audit committee size have an effect on VAIC disclosure, while block ownership and the frequency of audit committee meetings do not. Keywords: Corporate Governance, Intellectual Capital, VAIC
Co-Authors Alvina Alvina Angelica, Angelica Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Carina Serly Saputri Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Felix Felix Fetru Gemah Putra Fidella Dita Maridza Fina Fiorentini Finia Novarisy Zultia Fiorentini, Fina Gheraldine Dinanti Hadianto Hadianto Heni Rachmawati I Putu Fredika Putra Inov Santoso Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Juliawati, Juliawati Kristina Kristina Kristina Kristina Lina Lina Mavrict Josephino Melissa Melissa Monica Nanda Muhammad Adzel Alvian Muhammad Zidane Khairi Naufal Aldi Nova Nikein Tri Andjani Nindi Suci Rahmadani Novia Cristina Nurun Nada Peny Peny Putra, Darma Pratama Rifki Aryo Salgi Mulya Riskiyanto Riskiyanto Rizska Dwi Kartika Romitha, Sriyana Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Sriyana Romitha Stella Novianti Tifanny Jubilim Versia Silvana Vivian Vivian Waode Sumartini Wina Meida Sinaga Winny Winny Wiwy Riana