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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen dan Pemasaran Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Analisa: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA) Taxpedia
Luky Patricia Widianingsih
Universitas Ciputra
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinants of Carbon Emission Disclosure in State-Owned and Private Enterprises Riyono, Kenley Maccauley; Stanley, Nicklaus; Widianingsih, Luky Patricia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6463

Abstract

This study aims to provide empirical evidence on the determinants of CED, with total carbon emissions as a moderating variable in state-owned and private enterprises. The method used is moderate regression analysis. The results of this study indicate that there is no single determinant that has a significant effect on CED in state-owned enterprises. However, total carbon emissions interact with board size in relation to CED. In private enterprises, CEO narcissism, capital expenditure, and media exposure has a significantly positive effect on CED, with total carbon emissions interacting only with capital expenditure. Foreign CEOs have a significant negative effect on CED, interacting with total carbon emissions. Board size, female CEO presence, and productivity do not have a significant impact on CED. The findings provide guidance for management on factors to enhance CED while supporting greater transparency and accountability in enterprises. This helps address carbon emissions in Indonesia to support a green and blue economy.
Dari Teknologi Menuju Keberlanjutan: Peran Kesiapan Digital Dunia terhadap Indeks Tujuan Pembangunan Berkelanjutan dengan Kontrol Kualitas Lingkungan Nicholas Chang; Luky Patricia Widianingsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.10259

Abstract

This study aims to analyze the effect of digital readiness on the achievement of Sustainable Development Goals (SDGs) by considering environmental quality as a control variable. Digital readiness is represented by the Network Readiness Index (NRI), while environmental quality is measured using the Environmental Performance Index (EPI). This study uses a quantitative approach with cross-country secondary data. Multiple linear regression analysis was used to test the relationship between variables. The results show that digital readiness has a significant positive impact on SDG achievement after being controlled for environmental quality, indicating that improving a country's digital capabilities contributes to sustainable social, economic, and environmental progress. These findings reinforce the Social-Technical Systems Theory (STST), which explains that the interaction between technical systems and socio-environmental systems is key to achieving global sustainability. In practical terms, the results of this study have policy implications that governments need to integrate the digital transformation agenda with sustainable development strategies through the strengthening of inclusive digital infrastructure. Synergy between technology investment and environmentally friendly policies is expected to accelerate the overall achievement of the 2030 SDGs.
DO AUDIT COMMITTEE CHAIR CHARACTERISTICS MATTER FOR CORPORATE TAX AVOIDANCE? EVIDENCE FROM INDONESIA Nicklaus Stanley; Luky Patricia Widianingsih
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 4 No 1 (2026): Mei 2026
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v4i1.95

Abstract

Abstract Corporate tax avoidance remains a complex issue, making the role of corporate governance mechanisms in shaping firms’ tax strategies increasingly important. Although prior studies have examined the board of directors, CEO characteristics, and audit committee attributes, the influence of the audit committee chair remains underexplored. This study investigates the impact of audit committee chair characteristics on corporate tax avoidance in Indonesian consumer cyclical firms. The examined characteristics include military connections, political connections, family affiliations, financial affiliations, and the number of positions held by the audit committee chair. Using 141 firm-year observations from 77 firms during 2021–2023, this study employs multiple linear regression, with tax avoidance proxied by the cash effective tax rate (CETR). Since CETR is inversely related to tax avoidance, higher CETR indicates lower tax avoidance. The findings show that military-connected audit committee chairs are associated with lower tax avoidance, whereas financial affiliations are associated with higher tax avoidance. Political connections, family affiliations, and the number of positions held have no significant effect. The study contributes to governance-based tax avoidance literature and offers insights for tax monitoring policies.   Abstrak Penghindaran pajak perusahaan merupakan isu kompleks sehingga peran mekanisme tata kelola perusahaan dalam membentuk strategi pajak semakin penting untuk dikaji. Meskipun penelitian sebelumnya telah membahas dewan direksi, karakteristik CEO, dan komite audit, pengaruh ketua komite audit masih relatif kurang diperhatikan. Penelitian ini menginvestigasi pengaruh karakteristik ketua komite audit terhadap penghindaran pajak perusahaan pada perusahaan sektor consumer cyclical di Indonesia. Karakteristik yang diteliti meliputi koneksi militer, koneksi politik, afiliasi keluarga, afiliasi keuangan, serta jumlah jabatan yang dipegang oleh ketua komite audit. Dengan menggunakan 141 observasi perusahaan-tahun dari 77 perusahaan selama periode 2021–2023, penelitian ini menerapkan regresi linier berganda, dengan penghindaran pajak diproksikan melalui cash effective tax rate (CETR). Karena CETR berhubungan terbalik dengan penghindaran pajak, CETR yang lebih tinggi menunjukkan penghindaran pajak yang lebih rendah. Hasil penelitian menunjukkan bahwa ketua komite audit berkoneksi militer berasosiasi dengan penghindaran pajak yang lebih rendah, sedangkan afiliasi keuangan berasosiasi dengan penghindaran pajak yang lebih tinggi. Koneksi politik, afiliasi keluarga, dan jumlah jabatan tidak berpengaruh signifikan.  
Peran Representasi Wanita dalam Dewan terhadap Keputusan Leverage pada Industri Maskulin di Indonesia Caitlyn Naomi Chandra; Luky Patricia Widianingsih; Cliff Kohardinata Kohardinata
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3486

Abstract

The development of corporate governance has increased attention toward gender diversity within corporate boards, particularly in masculine industries traditionally dominated by men. This study examines the effect of Women on board of directors and commissioners on leverage policy in Indonesian masculine industry companies during the 2023-2024 period. The population comprised 87 mineral and non-mineral energy sector companies listed on TradingView. After applying purposive sampling criteria, 161 firm-year observations were obtained from 87 companies over a two-year period, following the exclusion of 13 observations due to outlier problem. Secondary data were obtained from companies’ annual reports and a quantitative approach was employed using multiple linear regression analysis. ang was proxied by Debt to Equity Ratio (DER), while Return on Assets (ROA) and firm size were included as control variables. Result shows that female representation on the board of commissioners has a significant negative effect on DER with a significance level of 4.6%, indicating that female commissioners tend to encourage more prudent financing policies and lower debt utilization. In contrast, female representation on the board of directors does not significantly affect DER. In addition, ROA negatively influences DER, while firm size demonstrates a positive relationship with DER. These results suggest that the supervisory role of female commissioners contributes more effectively to conservative leverage decisions than the managerial role of female directors, thereby highlighting the importance of women commissioners in strengthening leverage policies within masculine industries in Indonesia.
Pay Less Today, Suffer Tomorrow? Tax Avoidance and Financial Distress Nicklaus Stanley; Luky Patricia Widianingsih
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3354

Abstract

Corporate tax avoidance has long been a continuous issue in Indonesia, where government revenue is heavily reliant on tax revenue. For firms, financial distress is one of the critical issues faced because it may eventually lead to bankruptcy risk if left unresolved. Because tax avoidance strategies carry inherent risks, these practices may potentially serve as a key determinant of financial distress. Therefore, extending prior research, this research aims to examine the effect of corporate tax avoidance on financial distress. This study utilizes secondary data from 2019 to 2023 extracted from the audited financial statements of listed firms within the consumer cyclical sector, analyzed using a panel data regression approach. The results show that corporate tax avoidance increases financial distress because tax avoidance itself embeds risks through tax audits and penalties and agency costs. Further analysis of the coronavirus pandemic demonstrates that corporate tax avoidance does not affect financial distress because firms focus on survival. Theoretically, this study extends the existing literature by shifting the focus from the immediate cash-flow benefits of tax avoidance to its potential financial consequences. Practically, this research serves as a strategic framework for corporate managers, emphasizing that tax avoidance practices must not compromise organizational sustainability.
Inovasi Edukasi Akuntansi Berbasis Gamifikasi: Implementasi Rally Game dan Tricoin hunt untuk Meningkatkan Literasi Siswa SMA Ivander Adi Jaya; Nicholas Chang; Luky Patricia Widianingsih
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 8 No. 1 (2026): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v8i1.6517

Abstract

Rendahnya literasi akuntansi di kalangan siswa SMA/K (Sekolah Menengah Atas dan Sekolah Menengah Kejuruan) sederajat di Indonesia menjadi permasalahan yang mendesak untuk diatasi, mengingat kesenjangan yang signifikan antara tingkat inklusi keuangan yang tinggi dengan tingkat pemahaman konsep akuntansi dan keuangan dasar yang masih jauh dari memadai di kalangan generasi muda. Metode pembelajaran akuntansi konvensional yang bersifat satu arah dan teoritis terbukti kurang efektif dalam membangun pemahaman yang mendalam serta menumbuhkan minat siswa terhadap akuntansi secara berkelanjutan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi akuntansi dasar siswa SMA/K melalui pendekatan gamifikasi berbasis game-based learning dalam format kompetisi Run Accounting and Investment (RAISE) 2025 yang diselenggarakan oleh Accounting Student Union, Program Studi Akuntansi Universitas Ciputra Surabaya. Metode yang diterapkan mencakup tahap sosialisasi, pelatihan melalui dua format permainan edukatif yaitu Rally games dan Tricoin hunt. Kegiatan ini diikuti oleh 77 tim siswa SMA/K dari seluruh Indonesia. Hasil menunjukkan bahwa pendekatan gamifikasi berhasil menghadirkan pengalaman belajar akuntansi yang interaktif, kompetitif, dan bermakna, ditandai dengan tingginya antusiasme dan keterlibatan aktif peserta sepanjang kegiatan berlangsung, serta respons positif yang ditunjukkan seluruh peserta termasuk tim yang tidak berhasil lolos ke babak selanjutnya.
THE TWO SIDES OF LEADERSHIP: WHEN GENDER AND CEO EXPERIENCE SHAPE THE CAPITAL STRUCTURE OF THE ENERGY SECTOR Luky Patricia Widianingsih; Catharine Felicia
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7647

Abstract

Capital structure decisions are an essential aspect of corporate financial strategy, particularly in the energy sector, which is characterized by high risk and substantial investment needs. In this context, internal factors such as CEO characteristics, profitability, and liquidity play important roles in financing decisions. This study focuses on the influence of CEO gender, CEO tenure, profitability (Return on Assets / ROA), and liquidity (Current Ratio) on leverage (Debt-to-Equity Ratio / DER) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The results show that CEO gender has a significant positive effect on leverage (DER), while CEO tenure and liquidity have significant negative effects on leverage (DER). Profitability, however, does not have a significant impact. These findings emphasize that in energy sector companies listed on the IDX, considerations of leadership characteristics and the company's internal financial condition are key determinants in capital structure decisions.    
Strategi Optimalisasi Nikel Kadar Rendah untuk Ketahanan Cadangan Tambang di PT Koninis Fajar Mineral Muhammad Najmi Ar Ramadan; Luky Patricia Widianingsih; William Santoso
Jurnal Manajemen dan Pemasaran Digital Vol. 4 No. 2 (2026): Jurnal Manajemen dan Pemasaran Digital (April - Juni 2026)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v4i2.668

Abstract

Indonesia possesses the world’s largest nickel reserves, which are heavily dominated by laterite ores consisting of high-grade saprolite and low-grade limonite. A long-standing over-reliance on saprolite accelerates the depletion of high-grade reserves and threatens the long-term sustainability of mining operations. In response to national downstreaming policies (Law No. 3/2020), mining companies are compelled to transform their operational governance. This study aims to analyze in depth the formulation, implementation, and critical success factors of low-grade nickel optimization strategies at PT Koninis Fajar Mineral (PT KFM). Adopting a qualitative approach with an exploratory-evaluative case study design, data were gathered through semi-structured in-depth interviews with strategic management and technical teams, field observations, and document analysis, which were subsequently analyzed using thematic analysis. The findings demonstrate that the low-grade nickel optimization strategy at PT KFM represents a systemic transformation from the traditional approach of grade maximization toward value-based mining and a variability-controlled system. The utilization of limonite ore successfully extends the mine life (resource longevity) and enhances reserve utilization. However, the successful implementation of this strategy is challenged by strategic tension between short-term production target pressures (throughput preservation) and the necessity of maintaining quality stability (quality preservation). The gap between planning and field execution is driven not only by geological uncertainty but also by operational system limitations that remain reactive, information fragmentation regarding quality data (QAQC time-lag), and human resource resistance at the field operator level. The novelty of this study lies in shifting the perspective of low-grade nickel optimization toward a socio-technical system approach that integrates the Resource-Based View (RBV) and Dynamic Capabilities theories, alongside formulating a three-phase transformation roadmap (Stabilization, Digitalization, and Proactive phases) that prioritizes change management enforcement. Keywords: nickel, low-grade, dynamic capabilities, systemic transformation
TAX AVOIDANCE AND FINANCIAL DISTRESS: A THREAT TO FIRM QUALITY? Nicklaus Stanley; Luky Patricia Widianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19736

Abstract

Tax avoidance has become an ongoing issue because it has a negative social impact on a country. Unlike previous studies that examined the direct effects of tax avoidance, this study adds financial distress as a moderating variable. In this regard, this study aims to obtain empirical evidence regarding the effect of corporate tax avoidance on firm quality. This study focuses on the consumer cyclical sector and uses secondary data obtained from firms’ financial reports. The analysis method used is moderated multiple linear regression analysis. The results show that tax avoidance has a significant negative effect on firm quality. Financial distress acts as a quasi-moderator, in which this condition strengthens the negative relationship between tax avoidance and firm quality, and has a positive effect on firm quality itself. Theoretically, this study enriches the tax avoidance literature by examining its impact on corporate quality, particularly in conditions of financial distress. Practically, the findings of this study also provide guidance for management to balance tax avoidance strategies with the internal conditions of the company.
CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME Nicklaus Stanley; Luky Patricia Widianingsih
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/zjtnke73

Abstract

Corporate tax avoidance has long been an ethical and social concern. Understanding what motivates firms to engage in such practices is crucial to maximizing national tax revenues. However, research on financial distress and corporate tax avoidance is commonly seen from the perspective of conventional theories, with the financial distress proxy being less accurate in the context of developing economies. Therefore, this research aims to gather empirical evidence regarding the effect of financial distress on corporate tax avoidance in Indonesia, specifically emphasizing the consumer cyclical sector. This study utilizes secondary data obtained from firms’ audited financial statements for the years 2019 to 2023, analyzed with the panel data regression approach. The results of this study indicate that financial distress significantly and negatively affects corporate tax avoidance. From the perspective of the risk compensation theory, financially distressed firms must respond to their dire situation by changing their behaviour, such as not committing to implementing risky tax avoidance activities. On the other hand, since financially healthy firms have a higher target level of risk, they would be more willing to engage in more tax since they have a ‘financial cushion’. Theoretically, the findings contribute to the accounting and taxation literature by integrating with the risk compensation theory. Practically, the results indicate that tax authorities are advised to scrutinize financially healthy firms more closely, as they tend to have a greater propensity to engage in corporate tax avoidance practices. 
Co-Authors Adam As’ad Muludi Adellia Mustikasari Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Caroline Jaby Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Caitlyn Naomi Chandra Catharine Felicia Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Ivander Adi Jaya Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kenley Maccauley Riyono Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Michelle Charline Wibowo Muhammad Najmi Ar Ramadan Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicholas Chang Nicholas Chang Nicklaus Stanley Nicklaus Stanley Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Rafael Savio Easter Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Ruben Putranto Purnomo Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vincent Adijaya Vlaviorine, Emelie Waluyo, Louis Wiliam Santoso William Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto