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All Journal Krisna: Kumpulan Riset Akuntansi EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi SENEMA Jurnal Akuntansi
RR. Maria Yulia Dwi Rengganis
Universitas Mahasaraswati Denpasar
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Moderating Competency on the Effect of Owner’s IQ, EQ, and SQ on MSME Performance in Denpasar City Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; Putu Ayu Anggya Agustina
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1465

Abstract

National development of a nation includes economic development and Micro, Small and Medium Enterprises (MSMEs). The performance of MSMEs needs to be investigated because the contribution of the MSME sector to Gross Domestic Product (GDP) has increased from 57.84% to 60.34% in the last 5 years. This study aims to determine the effect of IQ, EQ, and SQ on the performance of Micro, Small and Medium Enterprises moderated by competence. The object of research is the performance of MSMEs in Denpasar City. The sampling technique used in this study is Probably sampling using a simple random technique. There are 100 MSMEs as a sample with a total of 77 statements. Based on the results of research analysis (1) competence weakens the positive influence of IQ and SQ on the performance of MSMEs in Denpasar City; and (2) competence is not able to moderate the effect of EQ on the performance of MSMEs in Denpasar City. Suggestions for further research are to develop research objects and develop research instruments by conducting personal interviews with respondents. Keywords: IQ, EQ, SQ, Competence, Performance.
Tax Management in The Indonesian Banking Sector: The Moderating Role of Independent Commissioners on The Relationship Between Profitability and Firm Size Toward Effective Tax Rate Rengganis, RR. Maria Yulia Dwi; Sherina Devi, Ni Luh Nyoman; Antari, Ni Kadek Dwi; Dewi, Desak Made Sri Juniasri
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4127

Abstract

Tax management is a key strategy for business entities to meet their tax responsibilities efficiently and legally. The purpose of this study is to examine how profitability and firm size impacts on tax management, as measured by the Effective Tax Rate (ETR), and the moderating role of independent commissioners in Indonesian banking companies from 2021 to 2023. The results show that profitability has a significant negative effect on ETR, while firm size has no effect. The interaction test shows that independent commissioners significantly moderate the relationship between profitability and ETR by weakening the negative effect. However, independent commissioners' moderating influence on the association between company size and ETR is statistically insignificant. These findings highlight the importance of good corporate governance, particularly the monitoring function of independent commissioners, in encouraging the responsible of tax behavior. The contributions of this study add to the literature on tax management and also corporate governance, and provides knowledge for regulators to strengthen tax compliance mechanisms in the banking sector.
Co-Authors Anak Agung Sagung Istri Pramanaswari Antari, Ni Kadek Dwi Ariani, Ni Komang Dewi, Desak Made Sri Juniasri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Komang Aditya Mahendra Putra I Wayan Widnyana Ida Ayu Ratih Manuari Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Kadek Julianti Ni Komang Yuli Sapira Ni Luh Laksmi Rahmantari Ni Luh Nyoman Sherina Devi Ni Luh Radha Dewi Dasi Ni Made Inka Prahartini Ni Made Sintya Surya Dewi Prameswari, Ida Ayu Nirma Putu Ayu Anggya Agustina Setiawati, Luh Pande Eka Yura Karlinda Wiasa Putri