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All Journal AKADEMIK: Jurnal Mahasiswa Humanis Tadbiruna: Jurnal Manajemen Pendidikan Islam Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Dinamika Akuntansi Economics Development Analysis Journal JEKOS (Jurnal Ekonomi dan Sosial)
Euis Nessia Fitri
Universitas Pamulang
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Does Vertical Educational Mismatch Hinder Economic Growth?: Evidence from Indonesia Dani Rahman Hakim; Euis Nessia Fitri
Economics Development Analysis Journal Vol. 14 No. 3 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i3.22423

Abstract

Most studies have examined the effects of overeducation and undereducation on individual wages; however, only a few scholars have investigated the impact of this vertical educational mismatch on economic growth. Therefore, this study attempts to enter this area of analysis. The effect of overeducation and undereducation on economic growth was examined using panel data from 33 provinces in Indonesia between 2012 and 2022. Using the System Generalized Method of Moments (Sys-GMM) estimator, this study found empirical evidence that overeducation reduces economic growth. This implies that even if overeducation yields a positive return on individual wages, it remains detrimental at an aggregate level. The negative effect of overeducation on economic growth suggests that overeducation is a form of human capital and external education inefficiency. Thus, it needs to be addressed seriously by the Indonesian government. On the other hand, this study found no evidence that undereducation has an impact on Indonesia's economic growth.
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Rafi Ahmad; Euis Nessia Fitri
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This research aims to analyze and determine the influence of earnings management and transfer pricing on tax avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The method used in this study is a quantitative approach, utilizing secondary data from the financial statements of primary consumer goods sector companies listed on the IDX for the period 2018-2023. The research sample was selected using purposive sampling method, resulting in 21 companies that met the selection criteria. The results of the study indicate that the earnings management variable has a positive effect on tax avoidance, while transfer pricing has a positive effect on tax avoidance. These findings suggest that earnings management can reduce the tax avoidance efforts made by companies. This may be due to the fact that companies engaging in earnings management tend to be more transparent in their financial reports, thereby reducing the likelihood of tax avoidance. On the other hand, transfer pricing has been proven to have a positive influence on tax avoidance. This indicates that companies using transfer pricing strategies tend to be more active in seeking ways to reduce their tax liabilities. Transfer pricing is often used to shift income to jurisdictions with lower taxes, thereby increasing the potential for tax avoidance Keywords: Earnings Management, Transfer Pricing, and Tax Avoidance.
DRIVING ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) IN HIGHER EDUCATION: THE ROLE OF SUPERVISORY SUPPORT, PERCEIVED ORGANIZATIONAL SUPPORT AND RELIGIOSITY Euis Nessia Fitri; Soewarto Hardhienata; Griet Helena Laihad
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 5 No 2 (2026): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v5i2.2536

Abstract

This study aims to analyse the influence of supervisory support and perceived organisational support (POS) on organisational citizenship behaviour (OCB), considering religiosity as a mediating variable among private vocational school teachers in Greater Tangerang. This study is important because teachers' organisational citizenship behaviour plays a role in improving school effectiveness, but the mechanisms of its formation in value-based professions such as teaching are not yet fully understood. The research uses a quantitative approach with an explanatory design. Data were collected from 217 teachers selected through proportionate stratified random sampling from a population of 476 private vocational school teachers. Data analysis was performed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 through evaluation of the measurement model and structural model, including validity, reliability, coefficient of determination (R²), effect size (f²), predictive relevance (Q²), and mediation tests using bootstrapping. The results showed that supervisory support had a positive and significant effect on teacher religiosity, indicating that supportive leadership could strengthen spiritual values in the work environment. However, SS and POS did not have a significant effect on OCB, and the religiosity variable was not proven to significantly affect OCB. Furthermore, religiosity did not mediate the relationship between organisational support and OCB. These findings indicate that
Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance? Euis Nessia Fitri; Dani Rahman Hakim
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.5697

Abstract

Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resulted in 12 sample companies. We observed the financial reports from each company twice a year from 2015 to 2022, so the total panel data in this study was 192 (12 x 16). Then, this study employs a random effect estimator within a moderation model framework to analyze those data. Findings: This study found that sales growth and institutional ownership increase corporate tax avoidance. However, transfer pricing does not affect corporate tax avoidance. This study uncovers the double-edged sword role of institutional ownership in corporate tax avoidance practices. On the one hand, institutional ownership reduces the effect of transfer pricing on corporate tax avoidance. On the other hand, a company's high institutional ownership could exacerbate corporate tax avoidance caused by increased sales growth. It means that the institutional investor's primary orientation is dividend profits rather than increasing reputation and company value. It urges policymakers to increase the awareness of institutional investors and company managers in the context of corporate tax compliance. Novelty: As far as we know, our study was the first to employ institutional ownership as a moderator variable in the relationship between transfer pricing and sales growth on corporate tax avoidance.
Pengaruh Good Corporate Governance, Green Accounting, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Serlina Telaumbanua; Euis Nessia Fitri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2264

Abstract

Tax avoidance remains an important issue because companies may seek to minimize their tax burden while remaining within applicable tax regulations. This study aims to examine the effects of Good Corporate Governance, Green Accounting, and Capital Intensity on Tax Avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach with a causal associative design. The population consists of 125 companies, from which 38 companies were selected using purposive sampling, resulting in 190 firm-year observations. Secondary data were obtained from annual financial reports and PROPER ratings. Tax avoidance is proxied by the Effective Tax Rate (ETR), Good Corporate Governance is measured using the number of board directors and audit committee members, Green Accounting is proxied by the PROPER rating, and Capital Intensity is measured by the ratio of fixed assets to total assets. Panel data regression is employed to analyze the data. The results indicate that Good Corporate Governance and Capital Intensity have no significant effect on ETR, while Green Accounting has a positive and significant effect on ETR. This finding indicates that companies with better PROPER ratings tend to have higher ETRs and, consequently, lower indications of tax avoidance. Simultaneously, the three independent variables significantly affect ETR, although the model explains only 4.2% of its variation.
The Effect of Investment Risk and Investment Opportunity Set on Stock Returns: Earnings Per Share as a Moderating Variable Yusuf; Evi Veronika Dewi; Euis Nessia Fitri
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 02 (2026): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i02.2973

Abstract

Stock returns reflect investors’ responses to systematic risk, growth opportunities, and financial performance signals. Previous studies report inconsistent effects of investment risk and the Investment Opportunity Set (IOS) on stock returns, indicating the need to examine moderating firm-level factors. Objective: This study aimed to analyze the effects of investment risk and IOS on stock returns and evaluate the moderating role of Earnings per Share (EPS) among Kompas 100 companies listed on the Indonesia Stock Exchange during 2020–2024. Method: A quantitative explanatory design was employed using secondary data from 12 purposively selected companies, generating 60 firm-year observations. Panel data regression and Moderated Regression Analysis were conducted using EViews 12. Findings: Investment risk (β = 0.0731; p = 0.7532), IOS (β = −0.0539; p = 0.0736), and EPS (β = −0.0867; p = 0.8889) had no significant direct effects on stock returns. The Beta × EPS interaction was insignificant (p = 0.9134), whereas IOS × EPS was positive and significant (β = 0.3394; p = 0.0028). Implications: Growth opportunities become more relevant when supported by stronger earnings performance. Originality: This study demonstrates EPS as a complementary signal that strengthens the IOS–stock return relationship in large, liquid Indonesian firms.
Co-Authors Dani Rahman Hakim, Dani Rahman Evi Veronika Dewi Laihad, Griet Helena Rafi Ahmad Serlina Telaumbanua Soewarto Hardhienata Yusuf