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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi STIE Muhammadiyah Palopo Competitive Jurnal Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis ASSET: Jurnal Manajemen dan Bisnis Buletin Poltanesa RATIO: Reviu Akuntansi Kontemporer Indonesia Dynamic Management Journal Sustainable : Jurnal Akuntansi Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Review of Applied Accounting Research Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Sustainability in Research (IJSR) IIJSE Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Pambudi, Januar Eky
Program Studi Akuntansi, Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax? Fauzia, Elsa; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3267

Abstract

This study aims to analyze the influence of institutional ownership on a company's effective tax rate by considering green accounting, capital intensity, and deferred tax expense. Using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023, this quantitative research applies purposive sampling to select samples from a population of 219 firms. Data were obtained from sustainability and annual reports. The findings reveal that green accounting and deferred tax expense significantly affect the effective tax rate, while capital intensity does not. Furthermore, institutional ownership moderates the effects of green accounting and deferred tax expense on the effective tax rate but does not moderate the effect of capital intensity. These results have practical implications for companies aiming to design more efficient tax strategies, and for investors evaluating corporate tax policies before making investment decisions. From a regulatory perspective, the findings offer valuable insights for creating tax policies that enhance corporate transparency and accountability. The study presents novelty by simultaneously examining green accounting, capital intensity, and deferred tax expense with institutional ownership as a moderating variable—an approach rarely applied in the manufacturing sector. This combination offers new perspectives on the interrelation between environmental practices, asset structure, tax planning, and investor influence. Institutional ownership, in particular, highlights how shareholders can play a role in shaping sustainable and transparent corporate tax policies.
Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023) Lindeawati, Putri; Pambudi, Januar Eky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7493

Abstract

Sustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This sector was chosen due to its stability and critical role in providing essential goods and services, making social and environmental responsibility highly significant. A quantitative approach was employed using secondary data from 14 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the help of EViews 12.0. The results indicate that tax intensity has a negative effect on sustainability reporting, while intellectual capital and independent commissioners have a positive effect. Firm size does not moderate the effect of tax intensity but does strengthen the influence of intellectual capital and independent commissioners on sustainability reporting. The study recommends that companies enhance the quality of their intellectual capital and the role of independent commissioners, as well as manage tax obligations strategically, in order to improve sustainability reporting performance and long-term reputation.
Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners Amalia Indah Fitriana; Dede Sunaryo; Januar Eky Pambudi; Mikrad; Siti Nurhaliza; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7v191v13

Abstract

This study examines the influence of media exposure, gender diversity, and managerial ownership on corporate social responsibility (CSR) disclosure, with independent board of commissioners as a moderating variable. Conducted on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2018-2022, this research addresses the growing importance of CSR transparency in building stakeholder trust and corporate accountability. Using purposive sampling, eleven companies were selected as samples, with secondary data analyzed through panel data regression and moderation regression. Findings reveal that gender diversity and managerial ownership significantly influence CSR disclosure, while media exposure shows no significant effect. The independent board of commissioners effectively moderates the relationship between gender diversity and managerial ownership with CSR disclosure, but fails to moderate media exposure's impact. This research contributes to corporate governance literature by identifying the supervisory role of independent commissioners in strengthening the relationship between firm characteristics and CSR disclosure. The findings provide practical implications for management in enhancing social transparency and offer regulatory insights for developing more effective corporate governance policies, particularly within the Indonesian business context.
CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA Hakim, Mohamad Zulman; Imam Hidayat; Januar Eky Pambudi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas; Eldi Efriadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.270

Abstract

This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.
COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA Metri Mariana; Mila Afifah; Hakim, Mohamad Zulman; Januar Eky Pambudi; Indra Gunawan Siregar; Reni Anggraeni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.603

Abstract

This study aims to determine if fixed asset intensity has an effect on leverage, profitability, and tax management in technology companies listed on the Indonesia Stock Exchange in 2021–2023, using the operational size of a corporate entity as a moderating component in the analysis. The study's quantitative approach is predicated on an examination of the yearly financial reports of technology firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange (IDX). There were 44 companies in the population, and through the use of purposive sampling techniques, 13 companies were selected from a total of 44 companies for a detailed investigation for three consecutive years, from 2021 to 2023. Utilizing the statistical program EViews 12, the company's data was analyzed. According to the study's findings, there was no statistically significant correlation found between the leverage ratio and the profitability of the business in tax management, the intensity of fixed assets had a very significant impact. The size of the company cannot control the leverage and profitability in tax management; however, the company's size might regulate how much emphasis is placed on assets in tax management.
Pengaruh karakteristik keuangan dan inflasi terhadap return saham pada perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2018-2022 Zulfa, Salsabila; Pambudi, Januar Eky
JMB : Jurnal Manajemen dan Bisnis Vol 13, No 2 (2024): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v13i2.12040

Abstract

 The aim of this research is to determine the influence of financial characteristics and inflation on stock returns in banking companies listed on the Indonesian Stock Exchange for the 2018-2022 period. This research uses quantitative methods with descriptive methods used to measure the impact of current ratio, return on assets, debt to equity ratio, and inflation on stock returns. The sample was 15 banks for 5 years, so the total observations processed were 75 amounts of data. Descriptive statistical analysis and data evaluation with Eviews for hypothesis testing. Data processing is assisted by Microsoft Excel and Eviews software. Based on the test, the contribution of Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER) and Inflation to Stock Returns is 38.6%. CR has a positive and significant influence on stock returns because the p-value is 0.0491 (< 0.05). ROA has a positive and significant influence on stock returns because the p-values are 0.0474 (< 0.05). DER has a positive and significant influence on stock returns because the p-value is 0.0372 (< 0.05). Inflation has a positive and significant influence on stock returns because the p-value is 0.0285 (< 0.05). The CR, ROA, DER and Inflation variables together (simultaneously) have an influence on stock returns because the p-values are 0.049186 (< 0.05).
Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Mohamad Zulman Hakim; Aprilliani Tri Wiyanti; , Imam Hidayat; Januar Eky Pambudi; Dirvi Surya Abbas; Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1056

Abstract

This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.
THE URGENCY OF TAX AVOIDANCE MODERATED BY THE UTILIZATION OF TAX HAVENS COUNTRY Wahyunita, Tiara; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4815

Abstract

Background: Tax avoidance can work because there is tax planning in advance from the taxpayer. This tax planning is legal because it utilizes loopholes that are not regulated in tax regulations. If tax planning meets business needs, the results can be said to be good.Objective: The purpose of this study is to examine how the use of tax avoidance as a moderating factor impacts thin capitalization, capital intensity, and corporate social responsibility.Research Methods: This is a quantitative study that applies hypothesis testing. This study involved 26 manufacturing companies listed on the IDX from 2017 to 2021. The purposive sampling method was used to collect data. The data was tested with multiple linear regression.Research Results: Thin capitalization and capital intensity have a significant positive effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. The use of tax havens country cannot moderate the influence between thin capitalization and corporate social responsibility on tax avoidance.Originality/Wideness of Research: Using data from 2017-2021, this study investigates the relationship between thin capitalization, capital intensity, and corporate social responsibility on tax avoidance with the use of tax havens as moderation. 
THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE Riski Ulan Sari; Januar Eky Pambudi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.170

Abstract

This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP ECONOMIC VALUE ADDED (EVA) (PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Pambudi, Januar Eky
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.6791

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh likuiditas, leverage dan profitabilitas terhadap economic value added (EVA) pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.Hasil penelitian menunjukkan bahwa likuiditas (CR) tidak berpengaruh terhadap economic value added (EVA), leverage (DER) berpengaruh negatif terhadap economic value added (EVA) dan profitabilitas (ROA) tidak memiliki pengaruh terhadap economic value added (EVA), dan likuiditas (CR), leverage (DER) dan profitabilitas (ROA)  secara bersama-sama  berpengaruh terhadap economic value added (EVA).Kata Kunci : economic value added, likuiditas, leverage, profitabilitas
Co-Authors , Imam Hidayat Abbas, Dirvi Surya Alamsyah, Sustari Alviona Wulandari Annisa, Dea Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiansyah, Tri Endi Aulia, Triana Zuhrotun Aura Putri Rahmawati Avisha Silviana Widyarini Azka, Melati Basuki Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dewi, Ernawati Dhea Zatira Eka Candra Safitri Eldi Efriadi Fauzia, Elsa Febrianto, Hendra Galuh Febrianto, Hendra Galuh Fitriana, Amalia Indah Hakim, Mohamad Zulman Hamdani Hamdani Herliana Vivi Septiana Hesti Febriatul Lubnaningtyas Hustna Dara Sarra Imam Hidayat Imas Kismanah Indra Gunawan Indra Gunawan Siregar KIMSEN, KIMSEN Kokom Komariah Lailatul Inayah Lindeawati, Putri Melati, Lasera Resta Metri Mariana Mikrad mikrad Mila Afifah Mohamad Zulman Hakim Mohamad Zulman Hakim Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Reni Anggraeni Riri Trinanda Rohmansyah, Budi RR. Ella Evrita Hestiandari Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siregar, Indra Gunawan Sita Nur Fitria Siti Nurhaliza Siti Nurjanah Solikhatun Annisa Sonia Nadia Muslimah Sonia Nadia Muslimah Sudarmanto, Eko Suparman Suparman Sustari Alamsyah Sustari Alamsyah Wahyunita, Tiara Zulaecha, Hesty Ervianni Zulfa, Salsabila