Article Per Year (5 Year)
p-Index From 2021 - 2026
3.128
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia EkoBis ( Ekonomi & Bisnis ) Jurnal Akuntansi & Auditing Indonesia IJIBE (International Journal of Islamic Business Ethics) Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Indonesian Journal of Community Services eCo-Buss The Indonesian Journal of Accounting Research Jurnal Ilmiah Sultan Agung Journal of Innovative and Creativity Jurnal Riset Ilmu Akuntansi
Kiryanto Kiryanto
Fakultas Ekonomi Universitas Islam Sultan Agung, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Analisis Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Tax Avoidance Dyah Ayu Kusumawati; Kiryanto Kiryanto
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2122

Abstract

  Studi ini dimaksudkan untuk mengkaji serta menganalisis dampak adanya Corporate Social Responsibility (CSR), kepemilikan institusional, komite audit, dan kualitas audit terhadap penghindaran pajak dengan leverage dan pertumbuhan penjualan sebagai variabel kontrol. Studi ini menggunakan pendekatan kuantitatif dengan penggunaan data sekunder. Penelitian sebelumnya berfokus pada perusahaan di sektor perdagangan, jasa dan investasi (2016-2018), sementara studi ini meneliti perusahaan yang terdaftar di BEI pada tahun 2020-2022. Metode sampling dilakukan dengan pendekatan purposive sampling yang menghasilkan 85 perusahaan sebagai sampel kajian. Data studi yang dipergunakan diperoleh dari laporan tahunan perusahaan yang diakses melalui situs web resmi perusahaan dan BEI. Analisis data dilakukan dengan memggunakan teknik analisis regresi linier berganda melaui SPSS 26 untuk mengkaji hipotesis yang diajukan. Penelitian ini membedakan hasil dengan penelitian sebelumnya dengan penambahan variable komite audit. Dari hasil analisis yang telah dilakukan, diperoleh hasil bahwa CSR tidak dapat menjelaskan  penghindaran pajak begitu juga dengan komite audit yang tidak mampu menjelaskan penghindaran pajak. Sedangkan kepemilikan institusional dan kualitas audit mmeiliki implikasi negatif dan signifikan terhadap penghindaran pajak.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK Huda, Fathin Kamalia Zulfa; Kiryanto, Kiryanto
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6559

Abstract

This inquiry concentrates on assessing how profitability, corporate scale, and the share of independent commissioners contribute to shaping tax avoidance among consumer staples manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The rationale for this investigation stems from the persistent pattern of tax avoidance in Indonesia. Employing a quantitative framework, the study adopts a purposive sampling method, selecting 44 firms that yield 132 firm-year data points. The research relies on secondary evidence derived from annual reports and publicly released financial statements available at the IDX. Profitability—captured through Return on Assets (ROA)—firm size—proxied by the natural logarithm of total assets—and the proportion of independent commissioners on the board serve as explanatory variables. Tax avoidance, the dependent construct, is operationalized via the Cash Effective Tax Rate (CETR). The statistical procedure involves multiple linear regression conducted with SPSS, preceded by classical assumption diagnostics to ensure robustness of the model. The empirical findings indicate a significant and inverse association between profitability and tax avoidance. In contrast, both firm size and independent commissioners’ proportion show no significant influence. Nevertheless, when jointly examined, the three predictors collectively exert an effect on tax avoidance. These results imply that companies with stronger profitability are more inclined toward tax compliance, whereas firm size and the share of independent commissioners have yet to demonstrate tangible effectiveness in curbing tax avoidance practices. The study contributes to the accounting literature and provides practical insights for policymakers and corporate actors seeking to strengthen tax compliance.
Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Laba dengan CSR Sebagai Variabel Intervening Mas'ud Basyri; Kiryanto Kiryanto
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.37-51

Abstract

AbstractThis study aims to analyze the influence of the board of commissioners, board of directors, and audit committee on earnings quality, with Corporate Social Responsibility (CSR) as an intervening variable. The sample consists of publicly listed companies included in the LQ-45 index for the 2020–2023 period, selected using the purposive sampling method, resulting in a total of 27 companies. The analyzed data is secondary data obtained from the official websites of the Indonesia Stock Exchange and the sampled companies. Hypothesis testing was conducted using the Partial Least Square (PLS) method. The findings indicate that the board of commissioners has a positive effect on CSR disclosure, while the board of directors has a negative effect. Meanwhile, the audit committee does not influence CSR disclosure. Furthermore, the board of commissioners and the board of directors do not affect earnings quality, whereas the audit committee has a significant impact on earnings quality. This study also finds that CSR negatively affects earnings quality. Overall, the independent variables do not influence earnings quality through CSR disclosure.Keywords: board of commissioners, board of directors, audit committee, CSR, earnings quality  ABSTRAKTujuan studi ini untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan komite audit terhadap kualitas laba dan CSR sebagai variabel intervening. Sampel diambil dari sejumlah perusahaan publik pada indeks LQ-45 periode 2020–2023, dipilih melalui metode purposive sampling, kemudian menghasilkan 27 perusahaan. Data yang dianalisis merupakan data sekunder dari situs resmi Bursa Efek Indonesia dan situs perusahaan sampel. Pengujian dilakukan menggunakan metode Partial Least Square (PLS). Temuan penelitian menampilkan sejumlah variable seperti dewan komisaris pengaruh positif terhadap pengungkapan CSR, sedangkan dewan direksi berpengaruh negatif. Di sisi lain, komite audit tidak menunjukkan pengaruh pada pengungkapan CSR. Selanjutnya, dewan komisaris dan dewan direksi tidak memengaruhi kualitas laba, namun komite audit berpengaruh signifikan pada kualitas laba. Studi ini juga menemukan bahwa CSR mempunyai pengaruh negatif bagi kualitas laba. Secara keseluruhan, variabel independen tidak memengaruhi kualitas laba melalui pengungkapan CSR.Kata kunci: dewan komisaris, dewan direksi, komite audit, CSR, kualitas laba
Antecedents and Consequences of Tax Avoidance on Company Value Kiryanto Kiryanto; Nindika Ayulinar Putri Susanti
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.29-42

Abstract

ABSTRACTThe research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used a purposive sampling method anda obtained 66 company samples. The analysis technique used in SmartPLS 3.29 programs. The research results show that CSR disclosure has no effect on taxeavoidance, but auditequality has negative and significant effect on taxeavoidance. Apart from that, CSRsdisclosure has no effect on company value, while audit qualityyhas a positive and significanteeffect on company value. Even though the research result show that tax avoidance has an effect on company value, tax avoidance is not able to mediate the relationship between CSR disclosure and audit quality on company value. The contribution of this research is to add to the literature review regarding Tax Avoidance researchKeyword : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh variabel tanggung jawab sosial perusahaan dan kualitas audit terhadap nilaiiperusahaan yang dimediasi oleh penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 66 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah SmartPLS 3.29. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh terhadap penghindaranppajak, namun kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak. Selain itu pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Meskipun hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan, namun penghindaran pajak tidak mampu memediasis hubungan antara pengungkapan CSR dan kualitas audit terhadap nilai perusahaan. Kontribusi penelitian ini adalah menambah kajian literatur tentan penelitian Tax AvoidanceKata Kunci : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility
Co-Authors Agus Triyani Agus Triyani Akmal Yuma Purwono Alfiana Rohmatika Anggi Gita Cahyani Astriani, Devi Ayu Ning Tyas Ayudia Hanung Diniar Cahyaningtyas, Rahayu Nur Chrisna Suhendi Dedi Rusdi, SE,MSi,Akt Dista Amalia Dyah Ayu Kusumawati Edy Suprianto Farikha Amilahaq Huda, Fathin Kamalia Zulfa Indri Atik Lestari Indri Kartika Indri Kartika, Indri Luluk Muhimatul Ifada Mas'ud Basyri Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nindika Ayulinar Putri Susanti Nisa' Uzlifat Nashruah Provita Wijayanti Purwaningish, Fadkur Rohmahdiah Rani, Anjar Kumala Septiawati, Rohma Suhita Whini Setyahuni Sutapa Sutapa Sutapa Sutapa Ummah, Fatuwa Tul Villia Nikmatul Khasanah Zainal Alim Adiwijaya