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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Innovation in Management, Accounting and Business Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Nomico
Enggar Diah Puspa Arum
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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THE INFLUENCE OF CORPORATE GOVERNANCE ON FRAUDULENT FINANCIAL STATEMENTS MEDIATED BY ISLAMIC SOCIAL RESPONSIBILITY Olimsar, Fredy; Amir, Amri; Afrizal; Arum, Enggar Diah Puspa
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 3 (2026): Volume 10, Nomor 3, June 2026
Publisher : LPPM Universitas Jambi

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

Abstract

This study aims to examine the effect of Corporate Governance on Fraudulent Financial Statements with the mediating role of Islamic Social Responsibility (ISR). The study was conducted using a sample of companies listed in the Jakarta Islamic Index (JII) 70, which includes company data for the period 2019–2022. The analysis method used in this study is Structural Equation Modeling (SEM) to test the relationship between variables. The results of the study indicate that Corporate Governance has a significant positive effect on Islamic Social Responsibility, indicating that companies with good governance are more likely to carry out sharia-based social programs and transparency in ISR reporting. Corporate Governance has a significant negative effect on Fraudulent Financial Statements, indicating that formal governance mechanisms such as the board of commissioners, board of directors and board committees are effective in suppressing the practice of financial statement manipulation. Islamic Social Responsibility has a significant negative effect on Fraudulent Financial Statements, which confirms that Islamic ethical values ​​implemented through ISR can reduce management incentives to commit fraud. Islamic Social Responsibility partially mediates the relationship between Corporate Governance and Fraudulent Financial Statements. The policy implications of this study are the need for synergy between strengthening formal corporate governance mechanisms and increasing Islamic social responsibility disclosures to create a transparent, accountable and ethical corporate culture. For regulators and practitioners in the sharia industry, especially JII70 companies, the results of this study can be used as a reference in designing more comprehensive governance and ISR guidelines.
Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024) Disya Yuke Farhana; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2225

Abstract

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.
The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2243

Abstract

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Amri Amir Apriani, Tari Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Diah, Halimahtusya Disya Yuke Farhana Endah Sri Wahyuni Endah Sri Wahyuni Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haryadi Haryadi Haryadi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah Kurnia, Zirda Mahfiroh, Maharani Maisarah Maisarah Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Azzahra Abas Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Nurul huda Osman, Rani Nur Az-zahra Pernando, Erik Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Sirot, Busyaib Syamsul Soedjatmiko SRI RAHAYU Sri Rahayu Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Zamzami