Articles
<![CDATA[Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia ]]>
<![CDATA[Karina, Ria]]>;
<![CDATA[Jeksen, Jeksen]]>
<![CDATA[ Global Financial Accounting Journal Vol. 5 No. 1 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v5i1.4713
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.]]>
<![CDATA[The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance ]]>
<![CDATA[Karina, Ria]]>;
<![CDATA[Lestari, Factrisia]]>;
<![CDATA[Ivone, Ivone]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8706
<![CDATA[Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak dan Manajemen Laba ]]>
<![CDATA[Afrilyani, Ria]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Mardianto, Mardianto]]>
<![CDATA[ Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024 ]]>
Publisher : <![CDATA[Universitas PGRI Palembang ]]>
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DOI: 10.31851/jmwe.v20i4.13685
<![CDATA[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dampak Corporate Social Responsibility (CSR) terhadap penghindaran pajak (tax avoidance) dan manajemen laba (earnings management). Dalam penelitian ini, CSR diwakili oleh Corporate Social Responsibility Index (CSRI) yang mengacu pada panduan CSRI versi GRI-G4 dan GRI Standard. Penghindaran pajak diwakili oleh Current Effective Tax Rate (CETR), sementara manajemen laba diwakili oleh Discretionary Accrual (DA). Sampel penelitian terdiri dari 53 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah menerbitkan laporan tanggung jawab sosial perusahaan antara tahun 2017 hingga 2021. Analisis data menggunakan statistik deskriptif dan analisis regresi data panel menggunakan perangkat lunak eviews. Hasil penelitian menunjukkan bahwa secara stimultan, CSR memiliki dampak yang signifikan terhadap penghindaran pajak dan manajemen laba. Kata Kunci: CSR, manajemen laba, dan penghindaran pajak. ABSTRACT This study aims to determine the impact of Corporate Social Responsibility (CSR) on tax avoidance and earnings management. In this study, CSR is represented by the Corporate Social Responsibility Index (CSRI) which refers to the GRI-G4 and GRI Standard versions of the CSRI guidelines. Tax avoidance is represented by Current Effective Tax Rate (CETR), while earnings management is represented by Discretionary Accrual (DA). The research sample consists of 53 companies that are listed on the Indonesia Stock Exchange (IDX) and have published corporate social responsibility reports between 2017 and 2021. Data analysis using descriptive statistics and panel data regression analysis using eviews software.The finding showed that, as simultaneously, CSR has a significant impact on earnings management and tax avoidance. Keywords : CSR, earnings management, and tax avoidance.]]>
<![CDATA[ANALISIS PENGARUH KEPERCAYAAN MASYARAKAT PADA PAJAK TERHADAP KEPATUHAN PAJAK DIMODERASI OLEH KEKUATAN OTORISASI PAJAK PEMERINTAH: STUDI KASUS PADA MAHASISWA DI KOTA BATAM ]]>
<![CDATA[Vionita, Vinny]]>;
<![CDATA[Ria Karina]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 3.867
<![CDATA[This study aims to determine the effect of trust and power variables on tax compliance. The dependent variable in this study is voluntary tax compliance and forced tax compliance. Trust as an independent variable and power as a moderating variable. The control variables in this study were age, education, gender. The survey was conducted by giving a questionnaire. Respondents who were used as samples were all students in Batam City. The questionnaire consists of 12 questions which are measured using a Likert scale. After collecting the respondents' results, the authors used SPSS software to test the data. From the test results it can be concluded that there are several variables that the authors examine have a significant influence. The results showed that the trust variable had a significant positive effect on voluntary tax compliance, then had a significant negative effect on taxpayer compliance. After including the interaction variable between trust and strength, it was found that the strength variable did not strengthen the effect of the trust relationship on voluntary tax compliance and enforced tax compliance.]]>
<![CDATA[Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia ]]>
<![CDATA[Valeria]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18739
<![CDATA[This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.]]>
<![CDATA[CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Phang, Serena]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.4045
<![CDATA[Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.]]>
<![CDATA[Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil ]]>
<![CDATA[Melita, Melita]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Ramadana, Mariska]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v17i2.6385
<![CDATA[Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data panel dan model efek tetap pada 466 perusahaan yang dipilih secara purposif. Hasilnya menunjukkan bahwa ukuran dewan direksi berdampak positif pada pengendalian laba; semakin besar dewan, semakin tinggi peluang pengelolaan laba. Sebaliknya, ukuran komite audit dan rasio direktur perempuan berhubungan negatif signifikan dengan manajemen laba. Komite audit yang lebih besar cenderung meningkatkan manajemen laba, sedangkan proporsi direktur perempuan yang lebih tinggi menguranginya. Penemuan ini menekankan pentingnya keberagaman gender dan struktur dewan dalam memperkuat tata kelola perusahaan.]]>
<![CDATA[Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables ]]>
<![CDATA[Jurnali, Teddy]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Vaustine, Khellyn]]>;
<![CDATA[Septiany, Sheila]]>;
<![CDATA[Wazir, Nurul Azirah Binti Mohd]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol29.iss1.art2
<![CDATA[This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.]]>
<![CDATA[Driving Sustainability: The Role of Managerial Ability and Board Characteristics with Green CEO as a Moderator ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Hidayah, Yulias]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025 (Forthcoming Publication) ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.27.2.140-152
<![CDATA[This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an emphasis on companies in Indonesia. This study employs secondary data from the Indonesia Stock Exchange (IDX), with a sample of 39 manufacturing companies from 2018 to 2022. Data analysis was conducted using Eviews 12. The findings reveal that managerial ability and directors with foreign experience significantly enhance sustainability performance, with the green CEO strengthening the positive effect of managerial ability on sustainability performance. However, directors with an accounting education background show no significant effect. This study acknowledges several limitations. First, while our sample includes multiple sectors to enhance generalizability, regional differences within Indonesia still pose challenges. Second, the complex interaction between managerial abilities, BOD roles, and the green CEO requires careful analysis to avoid confounding effects. This study introduces green CEO as a moderating factor in the relationship between managerial ability and sustainability performance, a novel approach that has received limited attention in prior research. Exploring how environmentally oriented leadership influences sustainability strategies adds a fresh dimension to the literature.]]>
<![CDATA[ANALISIS PENGARUH KUALITAS PENGUNGKAPAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Wisely, Natasha Antonia]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v5i2.252
<![CDATA[Tujuan dari penelitian ini adalah menguji pengaruh tata kelola perusahaan dan kualitas pengungkapan terhadap manajemen laba. Penelitian ini menggunakan populasi pada perusahaan publik yang terdaftar di BEI periode 2017-2021 dengan jumlah sampel sebanyak 2.075. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data penelitian diperoleh dari laporan keuangan dan tahunan yang dipublikasi melalui website pasar modal Indonesia. Penelitian ini menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur kepemilikan manajerial, kepemilikan institusional dan blockholder menghasilkan pengaruh positif dan signifikan terhadap manajemen laba. Namun demikian, kualitas pengungkapan dan tata kelola perusahaan yang berkaitan dengan independen dan keahlian serta jumlah dewan komisaris dan komite audit tidak berpengaruh signifikan terhadap manajemen laba. Hasil penelitian ini mengimplikasikan tentang struktur kepemilikan dan pentingnya pengaturan komposisi dewan komisaris dan komite audit dalam tata kelola perusahaan publik dalam membatasi tindakan manajemen laba.]]>
