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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Ekonomi Modernisasi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi MABIS: Manajemen dan Bisnis Proceeding of National Conference on Accounting & Finance Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Reswara: Jurnal Pengabdian Kepada Masyarakat Akuntansi dan Teknologi Informasi Jurnal Ekonomi Apssai Accounting Review (ApAR) Journal of International Conference Proceedings El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Yie Ke Feliana
Department Of Accounting, Faculty Of Economics And Business, University Of Surabaya Jl. Kali Rungkut Surabaya, 60293
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Keragaman dewan komisaris dan penghindaran pajak bukti dari perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022 Muljadi, Cindy; Feliana, Yie Ke
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Keragaman dalam susunan dewan komisaris adalah faktor penting yang harus diperhitungkan oleh perusahaan. Keragaman tersebut mencakup ragam jenis kelamin, keahlian keuangan, variasi usia, dan keragaman kewarganegaraan. Keragaman di dewan komisaris dianggap sebagai salah satu sifat yang dapat memengaruhi strategi perusahaan dalam menghindari pembayaran pajak. Penelitian ini bertujuan untuk memahami aspek keragaman dalam dewan komisaris serta dampaknya terhadap praktik penghindaran pajak perusahaan di Indonesian Stock Exchange (IDX) pada periode 2020-2022. Sampel mencakup 765 tahun keuangan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2020-2022, dan hipotesis penelitian dianalisis melalui penerapan model regresi linear berganda. Temuan menunjukkan bahwa keragaman dalam komposisi dewan komisaris memiliki dampak mengurangi praktik penghindaran pajak perusahaan. Selain itu, tingkat pengalaman keuangan yang dimiliki oleh anggota dewan komisaris juga berkontribusi pada pengurangan praktik penghindaran pajak perusahaan. Penelitian mengenai keragaman dewan komisaris kurang umum dilakukan di negara-negara berkembang seperti Indonesia. Oleh karena itu, temuan dari studi ini tidak hanya menambahkan dimensi baru pada literatur teoretis mengenai penghindaran pajak di negara-negara berkembang, termasuk pasar modal Indonesia yang sedang berkembang, tetapi juga memberikan kontribusi dalam memberikan panduan kepada investor, regulator pasar modal, dan pembuat standar untuk membuat keputusan yang lebih baik.
The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information Handajani, Clarissa Dominique Effendi; Feliana, Yie Ke; Eriandani, Rizky
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a5

Abstract

The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.
Penghindaran Pajak dan Risiko Kejatuhan Harga Saham: Tata Kelola Perusahaan Sebagai Variabel Moderasi Eunike Apriella Wijono; Yie Ke Feliana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8952

Abstract

This study aims to examine the relationship between tax avoidance and the stock price crash risk as well as the moderating effect as a mechanism of good corporate governance. This study uses a sample of listed companies on the IDX for the 2021-2022 by using panel data regression. This research is motivated by the opportunistic behavior of managers in hoarding negative information that accumulates and causes the risk of falling stock prices in the future. The results of this study found that there is a positive relationship between tax avoidance and the risk of stock price crashes when using the TA model and firm size with firm sigma as a dividing variable or firm sigma that is not more than average. The corporate governance mechanism also has an insignificant moderating impact on that relationship. This study presents ideas and contributions to the relationship between tax avoidance and the risk of stock price crashes with the moderating effect of corporate governance in Indonesia
Co-Authors Adrian Himawan Santoso Adrian Himawan Santoso Aldo Christanto Farandy Angir, Winna Octaviana Aurelia Carina Christanti Sutanto Brenda Astrid Tamara Callysta Soesanto Callysta Soesanto Chelsea Giovani Halim Ella Rahayu Ester Novita Eunike Apriella Wijono Eunike Apriella Wijono Fany - Felisia Meliani Gabriella Valentina Erwanto Gabriella Valentina Erwanto, Gabriella Valentina Gilbert Agustinus Handajani, Clarissa Dominique Effendi Hansel Widyadhana Hendy Tejapranata Irma Prawita Sari Ivana Teddy Kusumawati Jessica Bagus Jessica Irma Wijaya Koeswanto, Michelle Angeline Leona Ami Michella Maria Virgine Prayogo Muljadi, Cindy Natalia Poespawijaya Naufal Afif Fitroni Novita Gunawan Permata Ayu Widyasari Priscillia Puspita Lestari Purnomo, Hanny Richard Valentino Salim Riesanti Edie Wijaya Riesanti Edie Wijaya, Riesanti Edie Rini Megawati Wargono Rini Megawati Wargono Rizky Eriandani Sheila Irawan Stefanus Budy Widjaja Tiffani Clarabella Juwono Vania Adi Yenny Sugiarti Yenny Sugiarti Yulika Leovany