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Journal : Journal of Social Research

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness Haris Prasetyo Hadi Santoso; Wiwik Utami
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1344

Abstract

This study examines how effective good corporate governance, control of related party transactions, and leverage are in reducing tax aggressiveness. The research methodology involves cross-sectional and time-series analysis of manufacturing companies listed on the IDX from 2017-2021. Through purposive sampling, 200 observational samples were collected and tested using E-views 12, which produced a random effect model as the best regression model. The findings indicate that good corporate governance with institutional ownership proxies, audit committee activities, and the proportion of independent commissioners did not significantly reduce tax aggressiveness. Leverage with debt-equity ratio proxies also did not demonstrate a significant effect. However, related party transactions had a significant effect in increasing management opportunities to carry out tax aggressiveness. If good corporate governance implementation is not maximized and there is unfairness in related party transactions, it may indicate aggressive tax avoidance.
The Influence of Budget Participation and Budgeting Procedural Justice on Kendari City Government Management Performance with Job-Relevant Information as an Intervening Variable Ilmi, Azzahra Nikmtaul; Utami, Wiwik
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1423

Abstract

This study aims to examine the effect of budgetary participation and procedural fairness of budgeting on the performance of Kendari city government management with job-relevant information as a mediating variable. the object of this study is the work unit of the Kendari City regional apparatus. The population in this study was Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was using Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of this study indicate that Budget participation has a positive and significant effect on job-relevant information. Budgetary participation has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on job-relevant information. Job-relevant information has a positive and significant effect on managerial performance. job-relevant information can mediate the influence of influential budgetary participation on managerial performance. job-relevant information can mediate the effect of budgeting procedural justice on managerial performance l. The contribution of this research is to make a scientific contribution to regional financial accounting so that by knowing the importance of managerial performance, local governments can provide maximum service to the community which of course has an impact on increasing people's welfare.
Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay, Anwar Allah Ardani, Pepy Saudia Ari Afandi, Agus Arif Pujianto Astuti , Novia Dwi Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi Azizah, Amilia Nur B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Daito, Apollo Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Fadila, Ratih Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Ilmi, Azzahra Nikmtaul Imam Wahyudi Indrawan, Imam Wahyudi Indriani, Ririn Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kristiawan, Indria Kusmiyati, Yeni Kustyarini, Kustyarini limgiani Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Muafida, Nabiatul Mudji Rahayu Muhammad Faisal Sofa, Muhammad Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurhaliza, Puteri Ayu Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Poodar, Sandeep Putri Hulu, I’is Intan Putri Jihandini, Aida Putri, Evita Muslima Isnanda Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva Rini Rini RINI RINI Riyani, Arum Rohmawati, Indah Ronny Andesto Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Suryadharma Sim Sustamy, Raffiky Pinandia Tamliha, Suzanah binti Tatang Ari Gumayanti Taufik Akbar Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Triyana, Kholish Fajri Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Widyaningsih, Vania Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila