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Yopie, Santi
Universitas Internasional Batam
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Journal : Global Financial Accounting Journal

 1 
Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Ilahi, Amanta Anugrah; Yopie, Santi
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.17 KB)

Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Amanta Anugrah Ilahi; Santi Yopie
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.385

Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
Effect of Good Corporate Governance and Gender Diversity on Earnings Management in Indonesia Yopie, Santi; Chandrawati, Meliesa
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8591

Abstract

Purpose - The goal of this study is to ascertain the major impact of gender diversity and good corporate governance on earnings management. Research Method - In this study, sampling was done using a purposive sampling technique. Findings - The results of hypothesis testing show that the variables of independent commissioners have a negative effect on earnings management. Implication - The research sample can be expanded by adding various sectors, adding independent variables that can better explain earnings management.
DIGITAL TRANSFORMATION IMPACT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL TURBULENCE Wati, Erna; Winna; Yopie, Santi
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10197

Abstract

This study explores the link between digital transformation and sustainable performance, emphasizing economic and environmental outcomes while considering the moderating effect of technological turbulence. Data from 81 respondents reveal that digital transformation improves economic performance through dynamic capabilities like resource adaptation, process innovation, and agility. It also enhances environmental performance by promoting energy efficiency, waste reduction, and green innovations. However, advanced stages of digital transformation may face diminishing returns due to organizational inertia and the high resource demands of digital technologies. Technological turbulence amplifies both the opportunities and challenges, requiring companies in volatile environments to focus on adaptability and strategic alignment. The study highlights the importance of a phased, context-sensitive approach to digital transformation to avoid resource overuse and environmental harm. These findings offer practical insights for optimizing digital strategies to achieve long-term economic and environmental sustainability. Future research should address limitations such as sample size and context, while exploring additional moderating factors across diverse industries.
The Role of Service Quality and it Readiness in Tax System Adoption Dewi, Sari; Anderson; Halim, Joice; Yopie, Santi; Santoso, Erizal Wibisono
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11369

Abstract

Purpose – This study investigates the influence of tax service quality, taxpayer information technology readiness, and perceived ease of use on the implementation of the online tax system in Indonesia. The research seeks to address how these factors drive individual taxpayers’ adoption of the online system, which is crucial for enhancing tax compliance and government revenue collection. Research Method – The study employs a quantitative research design using primary data collected through surveys. Data were analyzed with SmartPLS 3.0 to test the relationships between tax service quality, information technology readiness, perceived ease of use, and online tax system implementation. Findings – The results show that tax service quality and taxpayer technology readiness have a positive and significant effect on the use of the online tax system. However, perceived ease of use does not significantly affect its adoption. This indicates that while taxpayers value service quality and their own technological readiness, usability alone does not strongly determine system usage. Implication – The findings highlight the need for policy initiatives to improve taxpayers’ digital literacy, provide intensive training and public education, and enhance the design of user-friendly tax platforms. By strengthening service quality and supporting technological readiness, tax authorities can increase taxpayer participation in the online system, ultimately boosting tax compliance and national revenue in Indonesia.
Co-Authors Albert Lee Alfredo Cristiano Alfredo Cristiano Amanta Anugrah Ilahi Anderson Angelica Lee Angeline Angeline Angellyn Lim Angellyn Lim Atika Wulandari Candy, Candy Caroline Caroline Caroline Hakim Caroline Hakim Chandra, Budi Chandrawati, Meliesa Chrislin Chrislin Cindy Julyana Lim Desiani Desiani Desiani, Desiani Edi Edi Elen Andriani Elivia Elivia Eria Astuti Erick Erick Erika - Erika erna wati Erni Astuti Evi Yessy Angery Febriana, Helen Felicia Aw Felicia Aw Fransiska Fransiska Halim, Joice Haris Wahyudi Henry Dermawan Ilahi, Amanta Anugrah Ilianto Tri Sagianto Irene Vangoh Jannice Jannice Jason Yodiputra Jennifer Ilu Jennifer Jennifer Jesni Jesni Jolin Jolin Juliana Juliana Kelvin Andreas Lasna Lasna Lim, Angellyn Meily Juliani Meiviana Meiviana Melvina chen Merinda Wijaya Nurazliana Nurazliana Rudi Candra Sania Apri Yanti Santo Santo Santoso, Erizal Wibisono Sari Dewi Shanice Lu Stella Stella Supriyanto Supriyanto Sylvia Sylvia Tan Le Xuan Tan, Ie Ling Taniono, Meififanny Tanita, Greceila Veronica Veronica Oktavia Viona Viona Willien Agustien Winna Yandi Suprapto Yundari, Yundari Zidane Huang