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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Kinerja Jurnal Dinamika Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN WOMEN DIRECTORS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Naisya Nanda Pratiwi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxation is a primary source of state revenue that plays a strategic role in supporting sustainable development, particularly in providing public facilities to enhance community welfare. However, the achievement of tax revenue targets in Indonesia still faces various challenges, one of which is due to tax avoidance practices by businesses. The level of tax avoidance by companies can be influenced by the implementation of corporate social responsibility, as socially responsible companies tend to prioritize social values for the welfare of the community and the surrounding environment. Using unbalanced panel data from 86 companies listed on the Indonesia Stock Exchange from 2021 to 2023 with 201 observations, this study aims to examine the effect of corporate social responsibility on corporate tax avoidance, with women directors as a moderating variable. This research also includes firm size, leverage, return on assets (ROA), institusional ownership, audit committee size, and dummy variable of the tax regulation harmonization law as control variables.A panel data regression analysis with the Random Effect Model (REM) estimator was employed to investigate the effect of corporate social responsibility in corporate tax avoidance with women directors as a moderating variable.The results show that corporate social responsibility has a significant negative effect on corporate tax avoidance. However, women directors do not significantly moderate the negative effect of corporate social responsibility on corporate tax avoidance. Therefore, it can be concluded that women directors serve as a homologizer moderator or a variable considered to have the potential to act as a moderating variable.
PERAN TAX RISK DALAM MEMODERASI PENGARUH TAX SAVING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) David Adar Hazael; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of tax saving on firm value by considering the moderating role of tax risk in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. A quantitative approach was purposive sampling, resulting 200 firm-year observations during the study period. The data were analyzed using multiple linear regression with a moderated regression analysis (MRA) approach, supoorted by SPSS software. The results show that tax saving has a positive and significant effect on firm value. This indicates that efficient and compliant tax-saving strategies send positive signals to investors and enchance the company’s market valuation. However, tax risk does not significantly moderate the relationship between tax saving and firm value. This finding suggest that tax risk is not yet fully considered by investors in their valuation of the firm, possibly due to the limited disclosure of tax risk information in financial reports.Overall, the study supports the signaling theory and managerial efficiency theory, where legitimate tax saving is viewed positively by the market. Conversely, tax risk has not become a key factor in investor assessment. These findings are important for company management, investors, and regulators in formulating tax strategies, improvising fiscal transparency, and developing corporate governance policies that support long-term value sustainability.
ANALISIS PENGARUH CASH FLOW, FIRM SIZE, FINANCIAL LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Titi Indati Ahmariah; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

The influence of various factors on financial performance is a crucial issue for companies as well as their stakeholders. This is because optimal financial performance not only ensures the continuity of operational activities but also enhances investor confidence, strengthens market position, and serves as a basis for making strategic decisions in the future. This study aims to examine the relationship between cash flow, firm size, leverage, and corporate governance mechanisms—represented by board size, audit committee meeting frequency, and board duality—on financial performance, as proxied by Return on Assets (ROA). The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 274 observations from 70 companies. The data used were secondary data obtained from audited financial statements and annual reports. The findings indicate that cash flow has a positive and significant effect on ROA, firm size has a positive and significant effect on ROA, financial leverage has a negative and significant effect on ROA, and board size has a negative and significant effect on ROA. Meanwhile, audit committee meeting frequency and board duality have positive but insignificant effects on ROA.
ANALISIS PENGARUH ESG DAN GCG TERHADAP VALUE RELEVANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Raditya Dimas Supriyanto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and Good Corporate Governance (GCG) implementation on corporate Value Relevance, as well as to examine the role of firm size as a moderating variable in these relationships. The background of this research is based on the inconsistency of previous research findings and the importance of non-financial information for investors, particularly in the mining sector which carries high environmental and social risks as well as a need for governance transparency. This study employs a quantitative approach with a population of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The sampling technique used was purposive sampling, resulting in 26 companies as samples with a total of 78 observations. Data were analyzed using Moderated Regression Analysis (MRA) with the Random Effect Model (REM) estimation method using EViews 12 software. The independent variable ESG is measured using GRI standards, GCG is measured using ACGS guidelines, while the dependent variable value relevance is proxied by Tobin’s Q, and firm size is proxied by the Natural Logarithm of Total Assets. The results of this study indicate that ESG disclosure has no significant effect on value relevance, suggesting that investors tend to respond neutrally to ESG information. GCG implementation was found to have a significant negative effect on value relevance, indicating a market perception regarding over-compliance costs. Regarding the moderating variable, the test results prove that firm size is unable to moderate the relationship between ESG and value relevance. However, firm size is proven to positively moderate (strengthen) the effect of GCG on value relevance. These findings imply that good corporate governance is only effective in increasing firm value if implemented by large-scale companies that have sufficient resources and high visibility.
ANALISIS KETERKAITAN NARCISSISM TERHADAP TAX EVASION DENGAN MORAL DISENGAGEMENT SEBAGAI VARIABEL INTERVENING Sekar Lintang Timur; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

Personality is an inherent trait in every individual. In addition to personalities that are considered positive, there are also negative ones known as the dark triad, one of which is narcissism that is often associated with immoral behavior. This study aims to examine the effect of narcissistic personality on tax evasion through moral disengagement as a mediating factor. This research uses a quantitative approach and survey questionnaire method through Google Form to individual taxpayers registered at the tax office in Central Java Province. The number of samples used was 384 respondents and the data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study show that narcissism does not have a positive effect on tax evasion. In contrast, narcissism has a positive effect on moral disengagement. Furthermore, moral disengagement has a positive impact on tax evasion. Lastly, narcissism has a positive effect on tax evasion through moral disengagement as a fully mediating factor.
Is the PPnBM Incentive Useful? A Perspective from Business Actors Nugraheni, Agustina Prativi; Cahyonowati, Nur
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18258

Abstract

This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.
Co-Authors Abdul Aziz Aditya Rizqi Senoaji Aditya Rizqi Senoaji, Aditya AGUS PURWANTO Aisyah Yuliyanti Alexandra A. Yolandita Andrie Mustikawati Anindyarta Adi Wardhana Anis Dwiatmajanti Anisa Dian Medianawati Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Aqilah Melani Putri Ari Putra Permata Simarmata Brian Pramaharjan Christian Boardes Nathanael Siburian Darsono , Darsono ,, Darsono David Adar Hazael Dhani Faturrochman Dwi Aprilia Anggraini Dwi Ratmono Erika Radina Sipayung Faisal Faisal Fauzan, Akram Fikrisani, Muchammad Haritstya Afriandhi Jones Ramos Julianty Violetta Sari S Kumangki, Nadiah Fadhilah Leditya Jayati Maria Meilinda Munir, Ghadiazka Azzata Muthahiroh Muthahiroh Naisya Nanda Pratiwi Nugraheni, Agustina Prativi Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Raditya Dimas Supriyanto Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Risaly Claudia Sidabutar Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sekar Lintang Timur Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Titi Indati Ahmariah Totok Dewayanto Yulika Wahyu Adi Pratama