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All Journal Akuisisi : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Yulianti, Vista
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Bigger Matters? Exploring the Mediating Effect of Firm Size on ESG Disclosure and Firm Value Yulianti, Vista; Djatnicka, Erlina
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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This research investigates the effect of Environmental, Social, and Governance (ESG) disclosure on firm value with firm size as a mediating variable. The study is motivated by the growing importance of ESG initiatives in attracting investors, strengthening stakeholder trust, and promoting sustainable growth, particularly in developing markets such as Indonesia. The research adopts a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. ESG disclosure was measured through content analysis of sustainability reports, firm value was proxied by Tobin’s Q, and firm size was assessed using the natural logarithm of total assets. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and mediated relationships among variables. The results indicate that ESG disclosure significantly enhances firm value, supporting the argument that transparent sustainability practices reduce information asymmetry and strengthen market confidence. Furthermore, ESG disclosure was found to have a positive and significant effect on firm size, suggesting that firms with robust ESG practices tend to expand more rapidly and attract greater resources. Firm size also positively influences firm value, confirming its role as a strategic advantage. Mediation analysis reveals that firm size partially mediates the relationship between ESG disclosure and firm value, indicating that ESG disclosure affects valuation both directly and indirectly through organizational growth. In conclusion, the findings underscore the dual role of ESG disclosure as a direct driver of firm value and an indirect enhancer through firm size. For managers, this emphasizes the strategic importance of ESG initiatives not only as compliance measures but as growth enablers and value-creation mechanisms. The study provides important insights for regulators, investors, and corporate leaders in Indonesia, highlighting the need to strengthen ESG reporting standards and encourage firms to integrate sustainability into their core strategies to enhance competitiveness and long-term value.
Green Accounting as a Sustainability Mechanism Moderating Financial Statement Fraud in the Fraud Pentagon Context: A Study from Indonesia Permatasari, Maulina; Yulianti, Vista
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

Financial statement fraud remains a major threat to corporate transparency and sustainable business practices. Traditional frameworks, such as the Fraud Triangle and Fraud Pentagon, focus on psychological and organizational factors behind fraudulent behavior. However, they often overlook the influence of environmental accountability on corporate ethics. This study examines the effects of pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. Green accounting is introduced as a moderating factor linking fraudulent behavior and corporate sustainability. The study uses a quantitative approach, drawing on data from manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Data were collected through financial report analysis and questionnaires. Analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. Descriptive statistics, validity, and reliability tests were performed before path analysis. The findings show that the six Fraud Pentagon elements significantly influence the risk of financial statement fraud, though their effects differ in magnitude. Green accounting moderates these relationships by reducing fraudulent tendencies through the integration of sustainability principles in financial reporting. Firms with strong environmental accounting practices show higher transparency and accountability toward both financial and ecological stakeholders. This study concludes that embedding green accounting in corporate governance enhances financial integrity and promotes sustainable business conduct. By extending the Fraud Pentagon through a sustainability lens, the research contributes to fraud theory and corporate environmental responsibility. This has practical implications for regulators, auditors, and managers, who should strengthen the adoption of green accounting as a strategic measure to counter fraudulent financial reporting.
Co-Authors Alfansyah, Putri Edelweis Aprilia Balqis, Hera Afifah Dian Sulistyorini Wulandari Djatnicka, Erlina Fuadi, Agus Hasanah, Yunisa Amardhea Lyzen, Muhamad Andre Hafidz Nurastuti, Preatmi Oktaviano, Benny Pasha, Revina Permatasari, Maulina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Rahman , Ibra Fatur Rosidi Rosidi Rustianah, Rustianah Sulistyorini Wulandari, Dian Triwibowo, Edi Widati, Sindik WIDIASTUTI - Wulandari, Dian Sulistyorini Yancy Yulianti, Yayang