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PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.

Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia Juoro Larastomo; Halim Dedy Perdana; Hanung Triatmoko; Eko Arief Sudaryono
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v6i1.3121

The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning managementDOI: 10.15408/ess.v6i1.3121

THE INFLUENCE OF INTERNATIONALITY AND LOCATION ON DISCLOSURE OF INTELLECTUAL CAPITAL: A STUDIES IN HIGHER EDUCATION Nika Esti Rahayu; Eko Arief Sudaryono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13118

ABSTRACTThe research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple linear regression analysis. The results showed that structural capital became the most dominant component of intellectual capital. The variables of internationality and location positively affect the disclosure of intellectual capital. The limitations of this study are that the samples and research variables still need to be improved. Despite the limitations, this study has practical implications as a reference for universities on the importance of internationality and location to the disclosure of intellectual capital.ABSTRAKPenelitan bertujuan menguji pengaruh internationality dan lokasi terhadap pengungkapan modal intelektual pada situs web resmi. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 85 Perguruan Tinggi Negeri yang terdaftar UniRank 2021. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa structural capital menjadi komponen modal intelektual yang paling dominan diungkapkan. Variabel internationality dan lokasi berpengaruh positif terhadap pengungkapan modal intelektual. Keterbatasan penelitian ini yaitu sampel dan variabel penelitian masih terbatas. Terlepas dari keterbatasan yang ada, penelitian ini berimplikasi praktis sebagai referensi untuk perguruan tinggi tentang pentingnya aspek internationality dan lokasi terhadap pengungkapan modal intelektual.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Wahyu Widarjo; Vidhe Kusuma Perdana; Eko Arief Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.15305

This study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Wahyu Widarjo; Vidhe Kusuma Perdana; Eko Arief Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.15305

This study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Aulia Rahmah Sari; Eko Arief Sudaryono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to provide empirical evidence regarding the effect of company size, profitability, leverage, and sales growth on tax avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the period 2017-2019. The sampling technique in this study using technique purposive sampling to obtain 15 companies with a total of 45 observations. Researchers used Eviews 9 software in analyzing the data in this study. Tax avoidance in this study was measured using the proxy cash effective tax rate (CETR). The regression equation analyzed is the multiple regression equation. The results of this study indicate that simultaneously company size, profitability, leverage, and sales growth have an effect on tax avoidance. Partially company size, profitability, and leverage have no effect on tax avoidance, while sales growth has a significant positive effect on tax avoidance.

PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v9i1.600

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.

Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16) Rahmawati Juliati; Rahmawati Rahmawati; Sri Hartoko; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.300

Objective: To examine the influence of ownership structure on tax planning practices in manufacturing companies listed on the Indonesia Stock Exchange. Specifically, this study investigates the effect of family ownership, foreign ownership, and public ownership on corporate tax planning behavior within the framework of sustainable corporate governance aligned with Sustainable Development Goal (SDG) 16. Method: The research employed a quantitative approach using secondary data obtained from financial reports of manufacturing companies listed on the Indonesia Stock Exchange during 2017–2019. The sample was selected using purposive sampling criteria, resulting in 199 firm-year observations. Multiple linear regression analysis was conducted to examine the relationship between ownership structure and tax planning. Tax planning was measured using the Effective Tax Rate (ETR), while ownership variables were measured based on share ownership proportions. Results: The findings indicate that ownership structure significantly influences corporate tax planning. Family ownership, foreign ownership, and public ownership negatively affect ETR, indicating that higher ownership concentration is associated with greater tax planning activities. These results suggest that ownership composition plays an important role in determining corporate tax policies and managerial decisions. Novelty: Contributing to the literature by examining different ownership types simultaneously and explaining their role in corporate tax planning behavior among Indonesian manufacturing companies. The findings provide insights into how ownership governance mechanisms can support responsible corporate decision-making and strengthen institutional accountability in line with SDG 16.

Corporate Governance and Tax Avoidance: A Systematic Literature Review and Bibliometric Assessment of Research Trends Nanik Lestari; Bandi .; Eko Arief Sudaryono; Lulus Kurniasih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13164

This study provides a systematic literature review and bibliometric assessment of research on corporate governance and tax avoidance to examine its intellectual development, dominant themes, theoretical foundations, and future research directions. Using the PRISMA framework, 142 peer-reviewed articles indexed in Scopus were analyzed using bibliometric techniques and qualitative synthesis. The findings indicate that corporate governance mechanisms, including board characteristics, audit committee effectiveness, ownership structure, and institutional monitoring, remain the primary determinants of corporate tax behavior. While Agency Theory continues to dominate the literature, emerging perspectives such as Stakeholder Theory, Institutional Theory, and Legitimacy Theory have gained increasing attention. The review further reveals a growing research focus on Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) practices, digital governance, artificial intelligence, blockchain technology, and tax risk management, reflecting a shift toward sustainability and technology-oriented governance frameworks. The study contributes to the literature by integrating fragmented evidence into a comprehensive framework and identifying critical research gaps. Although limited to Scopus-indexed publications, the findings offer valuable insights for researchers, policymakers, and practitioners and highlight the need for future studies that integrate governance, sustainability, digital transformation, and tax risk perspectives to understand corporate tax behavior better.

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