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All Journal EL-MUHASABA The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Owner : Riset dan Jurnal Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal JRABA Jurnal Akuntansi Manado (JAIM) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat

Mustikasari, Elia

Department Of Accounting Faculty Of Economics And Business Universitas Airlangga

Author-ID : 2017460

Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 15 Documents Claim Missing Document

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LITERARY REVIEW ON THE ANTECEDENT OF ETHICAL DILEMMA IN MANAGEMENT ACCOUNTING PROFESSION Ferdianto Dwiputra; Elia Mustikasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one’s intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.

INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES: Comparative Study in BUMN (State-Owned) and Private Companies Ellyzabeth Putri Vizandra; Elia Mustikasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.

Co-Authors ADININGSIH, TRIANA EVA Ahmad Danang Sagita Alfiyatul Qomariyah Andrie Yuwono Andrie Yuwono Aqmarina Vaharani Paramaduhita Chandra Adi Pratama Deddy Kurniawansyah, Deddy Ellyzabeth Putri Vizandra Erina Sudaryati Ferdianto Dwiputra HAMIDAH Hasan Effendi Jafri Heru Tjaraka I Made Narsa Mienati Somya Lasmana Mujahid Ma’ruf Murdiyati Dewi Okta Shindu Hartadinata Permatasari, Yani Pratama, Chandra Adi Renita Rachma Dewi Semilir, Khansa Pandan Wiwiek Dianawati Yonathan Kristian Yonathan Kristian

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