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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Ekonomi Bisnis AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ACCOUNTHIK : Journal of Accounting and Finance Bulletin of Community Engagement ADPEBI International Journal of Business and Social Science Journal of Scientific Research, Education, and Technology Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Economics and Management Scienties Adpebi International Journal of Multidisciplinary Sciences
Yuli Soesetio
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Gender Diversity on Commissioner Board and Decision Making: Evidence Using Capital Raised Through IPOs Soesetio, Yuli; Rudiningtyas, Dyah Arini; Winarta, Winarta; Dhevi, Cattetiana
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp122-135

Abstract

This study aims to analyze the influence of the presence of women in the board of commissioners’ structure on the funds allocating decisions to finance various company investment opportunities sourced from corporate actions, such as an initial public offering (IPO). Service companies, especially the financial sector became a vast field for a woman, therefore, the financial sector that has conducted IPOs on the Indonesia Stock Exchange (IDX) for the past 21 years was selected as a research sample. The analytical tool used is multiple linear regression with OLS method which examines cross-sectionally the effect of the presence of women in 53 companies. This result shows that the presence of women on the board of commissioners affects the decision-making process on the amount of funding allocation for the company's investment opportunities. Their existence minimizes the allocation of IPO funds to finance various company investment opportunities in the future. Thus, gender studies in IPO corporate actions, especially in developing countries, are still very rarely studied. Women are known to have a short-term problem-solving perspective and are less confident than men, but they are more careful when making decisions. Despite the dominating nature of prudence, women can reduce the potential for financial distress due to risky investment decisions by choosing the decision to hoard funds in the form of cash to strengthen working capital.
The Effect of Tax Planning on Firm Value: A Moderation Role of Board Diversity Aprilliasari, Erma Dwi; Soesetio, Yuli
Media Ekonomi dan Manajemen Vol 39, No 2 (2024): July 2024
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v39i2.4922

Abstract

This study aims to explore how tax planning practices impact firm value, with a specific focus on gender diversity as a moderating factor shaping the relationship between tax planning and firm value. Data collection involved purposive sampling, resulting in 121 samples drawn from manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022. Employing panel data analysis supplemented by moderated regression analysis, the research uncovered several key insights. Tax planning and inflation rates exert a negative influence on firm value, whereas dividend policy and profitability have a positive impact. Interestingly, board gender diversity was found to weaken the effect of tax planning on firm value, implying that board gender diversity can significantly affect the efficacy of tax planning strategies in enhancing company value. These findings offer valuable insights for refining tax planning strategies within the manufacturing sector, considering various factors that influence firm value. Moreover, this study contributes to the existing literature on tax planning and corporate governance, laying a groundwork for further exploration and aiding in the evolution of more robust theories and frameworks in this scope.
Co-Authors Adiningsih, Gwen Sukma Agung Winarno Agus Hery Supadmi Irianti Anggraeni, Cholifah Nur Aprilliasari, Erma Dwi Aulia Claraning Sukmawati Budi Eko Soetjipto Cattetiana Dhevi Chois Nuril Faizza Danes Quirira Octavio Dhevi, Cattetiana Dyah Arini Rudhiningtyas Dyah Arini Rudhiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Elfia Nora, Elfia Ely Siswanto Ernando Kurnia Putra Fadia Zen Imam Bukhori Imam Mukhlis Intan Larasati Justice Qayyima Winkasari Lisa Rahayu Ningsih Ludi Wishnu Wardana Lulu Nurul Istanti M. Cholid Mawardi M. Khoirul Anam Maudy Ariesta, Divia Mayasari, Ervira Miranti Dewi Febriani Miranti Dewi Febriani, Miranti Dewi Mufti, Aya Shofia Muhammad Fuad Ningsih, Lisa Rahayu Pratama, Bima Wahyu Puji Handayati Putri, Lifa Rosiana Rachmad Hidayat Ratna Ekawati Rizal Agus Bimantara Rudhiningtyas, Dyah Arini Subagyo Subagyo Subagyo Subagyo Sudarmiatin Sujito Sujito Tasnim Nikmatullah Realita Trisetia Wijijayanti Waffiudin, Waffiudin Winarta Winarta Winarta, Winarta Winkasari, Justice Qayyima Yuni Rahmawati