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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indo-Fintech Intellectuals: Journal of Economics and Business
Wirianto, Dhani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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EFEK MODERASI KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN TAX AVOIDANCE DAN NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Indeks LQ45 periode 2015-2019) Wirianto, Dhani; Helmi Yazid; Agus Sholikhan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.487 KB) | DOI: 10.32670/fairvalue.v4i5.680

Abstract

This study was conducted to review the relationship between firm value and tax behavior byincluding dividend policy and institutional ownership as moderating variables. The object ofresearch is the companies that are members of the LQ45 index for the 2015-2019 period witha total sample of 9 companies. Data analysis used descriptive analysis and verificationanalysis through the Moderated Regression Analysis (MRA) test. The results obtained thattax avoidance has no effect on firm value, dividend policy is proven to be a moderatingvariable that can weaken the relationship between tax avoidance and firm value, andinstitutional ownership cannot provide a moderating effect on the relationship between taxavoidance and firm value. This study suggests that LQ45 index companies increase theportion of the dividend policy given, so as to increase investor interest in the company'sshares, in addition to looking at the value of their profits. Further research is suggested toreturn to using institutional ownership as a moderating variable because in this study it wasfound to have the potential to be a moderating on firm value.
PSYCHOLOGICAL INTERVENTION IN INTERNAL AUDITS: ANALYSING STAKEHOLDER BEHAVIOUR AND ITS IMPACT ON INTERNAL AUDITOR INDEPENDENCE IN PUBLIC FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FROM 2022-2024 WITHIN THE BEHAVIOURAL ACCOUNTI Wirianto, Dhani
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5164

Abstract

This study investigates how psychological interventions by stakeholders can influence the independence of internal auditors in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024, and explores the moderating role of whistleblowing protection in this context. The main focus of this research is to analyse the mechanisms of psychological intervention and its impact on auditor independence, as well as to test whether whistleblowing protection effectively mitigates the negative effects caused by such interventions. Using a quantitative approach, the study adopts a causal-comparative survey design and involves 150 internal auditors selected through stratified random sampling from financial sector companies listed on the IDX. Data were collected using a Likert scale questionnaire, which was then analysed through multiple linear regression and Structural Equation Modelling (SEM) to examine the relationships between the studied variables. The results indicate that psychological interventions negatively affect auditor independence, while whistleblowing protection plays a significant moderating role in reducing the impact of these interventions. This study contributes theoretically by enriching the literature on the psychological influence in auditing practices and auditor independence, and offers practical recommendations for whistleblowing protection policies that can strengthen auditor independence in the financial sector. The findings also provide additional insights into how effective internal policies can help mitigate the pressures auditors face while performing their duties with high objectivity
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Helmi Yazid