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All Journal JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI PREMISE LAW JURNAL TRANSPARENCY Jurnal Kedokteran Diponegoro eDimensi Arsitektur Petra Agora Jurnal Mirai Management RJABM (Research Journal of Accounting and Business Management) SEIKO : Journal of Management & Business J-MACC : Journal of Management and Accounting EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Paradigma Akuntansi Jurnal Riset Rumpun Ilmu Kedokteran (JURRIKE) The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Edumaspul: Jurnal Pendidikan
Cindy Cindy
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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DIGITALISASI PELAPORAN, ESG DISCLOSURE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL BERPENGARUH TERHADAP PENGHINDARAN PAJAK Cindy Cindy; Anton Arisman
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.6839

Abstract

Riset ini bertujuan meguji pengaruh digitalisasi pelaporan, pengungkapan Environmental Social and Governance, kepemilikan institusional, dan kepemilikan manajerial terhadap penghindaran pajak pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Menggunakan pendekatan kuantitatif dengan teknik purposive sampling, riset ini menghasilkan 68 observasi dari 17 perusahaan yang memenuhi kriteria. Analisis regresi linier berganda menunjukkan bahwa digitalisasi pelaporan berpengaruh negatif signifikan terhadap penghindaran pajak dengan koefisien -0,080 dan signifikansi 0,009, mengonfirmasi bahwa peningkatan transparansi melalui sistem digital mampu menekan praktik penghindaran pajak. Sebaliknya, pengungkapan ESG, kepemilikan institusional, dan kepemilikan manajerial tidak menunjukkan pengaruh signifikan. Rendahnya koefisien determinasi sebesar 6% mengindikasikan kompleksitas fenomena penghindaran pajak yang memerlukan pendekatan multifaktor. Riset ini memberikan kontribusi teoretis terhadap pengembangan teori keagenan dalam konteks perpajakan serta implikasi praktis bagi perusahaan, regulator, dan investor dalam merancang strategi peningkatan kepatuhan pajak melalui transformasi digital dan penguatan mekanisme tata kelola perusahaan.
A Comparative Analysis of the Accuracy of the Value at Risk Estimation Methods on Indonesian Banking Stocks Jusmawati Massalesse; Cindy Cindy
Jurnal Matematika, Statistika dan Komputasi Vol. 23 No. 1 (2026): September 2026
Publisher : Department of Mathematics, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/a1t1yd15

Abstract

Risk measurement is an important aspect in investment decision-making in the capital market. This study aims to compare the performance of three Value at Risk methods, namely Variance–Covariance, Historical Simulation, and Monte Carlo Simulation, in estimating investment risk in the shares of  PT. Bank Negara Indonesia (Persero) Tbk. (BBNI.JK), and PT. Bank Rakyat Indonesia (Persero) Tbk. (BBRI.JK). The study used daily closing price data for the period April 30, 2024, to April 30, 2025, were analyzed through return calculation, Kolmogorov–Smirnov normality test, VaR estimation at a confidence level of 95%, and model validation using Kupiec Backtesting. The results of the study showed that the three methods produced relatively consistent VaR estimates, with the VaR value of BBNI.JK shares being greater than BBRI.JK, which indicates a higher level of investment risk. The results of backtesting show that all methods meet the validity criteria and are therefore suitable for use in risk measurement. This study shows that the selection of the Value at Risk method needs to be adjusted to the characteristics of the return distribution and the objectives of risk analysis.
Co-Authors Adam Afiezan Agus Zainul Arifin Agus Zainul Arifin Ahmad Wahyudi Zein Angelica Setiawan Angelina Angelina Arisman, Anton Azhela Dwi Aryani Azizul Syukriansyah BUDIMAN GINTING Cristina Cristina Cynthia Lawrance Danisa Diandra Safarina Deffy Febbiola Dennys Ng Dian Aulya Utami Dini Hisan Wijdani Eginta imanuel sembiring Evelyn Evelyn Frendy Fangestu Goeyana Goeyana Henryanto Wijaya Heri Yunus Herlina Novita Ikayanti Puspaning Kartini Jacky Gunadi Jeffrey Andelson Jenny Jenny Jody Rivano Jordan Jordan Jusmawati Massalesse Laura Liawardi Mahmul Siregar Malvin Agustino Mario Steffanus Metta Noviani Muhammad Rachman Mulyandi Olivia Lysion Puguh Riyanto Renata Indra Adiningtyas Retno Indar Widayati Richard Bardo Riki Tenggara Rubianus Rubianus Septriana Septriana Sri Hartini Sri Ida Royani Simanjuntak Thalia Wang Topanus Tulak Vanessa Stevania Vanessa Vanessa Waldi Rianto Widyawati Widyawati Wirawan Wirawan Yen Diarti Yosephin Ade Putra Yudistira Panji Santoso Yulfiswandi, Yulfiswandi Zai, Immanuel