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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Corporate scandals, leadership traits, and governance: insights from indonesian state owned enterprises (2021-2022) Permana, Dedi; Fadjarenie, Rien Agustin
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244590

Abstract

The discourse on Good Corporate Governance (GCG) has increasingly become a focal point in the contemporary business landscape. State-Owned Enterprises (SOEs), as pivotal contributors to the Asian economy, continue to enhance their corporate governance frameworks to meet global standards. However, over the past few years, several Indonesian SOEs have been embroiled in corruption scandals and governance lapses, attracting substantial media scrutiny. This study investigates the impact of Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism on the enhancement of GCG Scores in Indonesian SOEs during the 2021-2022 period. Employing a quantitative research approach, secondary data were extracted from the annual reports of 143 Indonesian SOEs. Through purposive judgment sampling, 79 firms were selected for analysis. The study utilized multiple linear regression analysis via SPSS version 25 to examine the relationships among the variables. The empirical findings reveal that Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism collectively exert a significant influence on GCG Score improvements. Individually, each variable also demonstrates a substantial impact on governance enhancement. Notably, these four factors account for 67% of the variations in GCG Scores, suggesting that the remaining 33% is attributable to other determinants beyond the scope of this study. These results underscore the critical need for Indonesian SOEs to strengthen their governance mechanisms, mitigate unethical corporate practices, and cultivate leadership attributes that align with sound governance principles. Future research should explore additional variables influencing GCG performance to provide a more comprehensive understanding of corporate governance dynamics in emerging markets.
The Influence of Tax Services, Tax Rates and Tax Sanctions on Male and Female MSMe Taxpayer Compliance (Case Study of Individual Taxpayers MSMEs in Tanah Abang Market) CHARVIANY, Masayu Fenny Amalia; TARMIDI, Deden; FADJARENIE, Agustin
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.991

Abstract

This research aims to determine whether there are differences in the influence of tax services, tax rates and tax sanctions on male and female MSME taxpayer compliance. The object of this research is individual taxpayers who are MSMEs in Tanah Abang Market. This research uses quantitative methods, samples were taken using random sampling. The total sample used was 230 respondents consisting of 115 male respondents and 115 female respondents. The results of this research shows that Tax Services, Tax Rates, and Tax Sanctions have a significant positive effect on Tax Compliance of Male and Female MSMEs at Tanah Abang Market. Tax sanctions only have a positive effect on the Tax Compliance of Female MSME Actors, while tax sanctions have no effect on the Tax Compliance of Male MSME Actors.
The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 Raymond Trilaksana, Ahmad; Fadjarenie, Agustin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1053

Abstract

This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 Raymond Trilaksana, Ahmad; Fadjarenie, Agustin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1053

Abstract

This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
Co-Authors Albert Albert Apollo Daito Astuti, Eltin Yuli Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Deden Tarmidi Dhina Arriyana Dwi Setiawan Erna Sofriana Imaningsih Fatimah, Nina Handayani, Wike Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili muhammad fatoni, muhammad Muhammad, Zikri Nanda Fatar Julaidi Noor Hazlina Ahmad, Noor Hazlina Octaviani, Dewi W. Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan