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All Journal Fokus Ekonomi Balance: Journal of Islamic Accounting
Purwiyanti, Deviana Wahyu
Unknown Affiliation
Economics, Econometrics & Finance

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Good Corporate Image, Good Taxpayer? An Investigation Of The Impact Of Corporate Reputation On Tax Compliance Behavior Purwiyanti, Deviana Wahyu; Laksito, Herry
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11565

Abstract

This study aims to examine the effect of corporate reputation on taxpayer compliance, with company size as a moderating variable. Using the Moderated Regression Analysis (MRA) method, this study focuses on companies named as recipients of the Most Tax-Friendly Corporate Country Contributor Award in 2020. These companies were selected for their reputation for good tax compliance. This study covers the period from 2020 to 2024, with the aim of exploring how corporate reputation affects tax compliance, as well as how company size can strengthen this influence. The results show that corporate reputation has a positive and significant influence on taxpayer compliance. Furthermore, company size is proven to strengthen the relationship between reputation and tax compliance. These findings provide new insights for tax policy and company managers to pay more attention to company reputation and size in an effort to improve tax compliance.
Financial Statement Fraud Detection with The Pentagon Fraud Theory Perspective: Audit Committee Effectiveness as a Moderating Variable Laksito, Herry; Purwiyanti, Deviana Wahyu
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.146-166

Abstract

This study aims to examine the fraud factors in the fraud pentagon theory on the potential for financial statement fraud in financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The independent variables include financial targets, ineffective supervision, changes in company auditors, changes in directors, and CEO duality. The dependent variable is the potential for financial statement fraud, measured using the Beneish M-Score formula. The study also includes a moderating variable, namely the effectiveness of the audit committee, measured by the expertise of audit committee members and the frequency of audit committee meetings. The study analyzes 491 observations from financial sector companies using logistic regression and Moderated Regression Analysis (MRA). Results show that out of 15 hypotheses, 9 are supported. Independent variables that significantly influence the potential for financial statement fraud are financial targets, ineffective supervision, changes in auditors, and changes in directors. The moderating variables successfully moderate the relationship between pressure, rationalization, and competence. The study highlights that high public expectations for companies to generate substantial profits often drive financial reporting fraud. In addition to pressure, other conditions can also motivate fraudulent behavior. This research is important as it emphasizes the role of audit committee effectiveness in minimizing the potential for fraud and provides an empirical perspective on the application of the fraud pentagon theory in the Indonesian financial sector.
Co-Authors Herry Laksito