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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Trikonomika: Jurnal Ekonomi JMM (Jurnal Masyarakat Mandiri) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) INFOKUM Jurnal Ekonomi International Business and Accounting Research Journal Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Transforma: Jurnal Manajemen Sinergi Akademisi dan Masyarakat Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Atang Hermawan
Pasundan University
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach Francis Chinedu Egbunike; Ardi Gunardi; Udunze Ugochukwu; Atang Hermawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p02

Abstract

The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company. Keywords: corporate governance mechanisms, tax avoidance, quantile regression
Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion Atang Hermawan; Ardi Gunardi; Lira Mustika Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p12

Abstract

The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers Keywords: financial inclusion, financial literacy, intention to use digital finance
Co-Authors Agus Bustomi Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Budi Septiawan Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Francis Chinedu Egbunike Hermansyah, Taufik Herwani, Aldrin Hidayat, Gustina Ifa Ratifah Jaja Suteja Nagian Toni Noch, Moch R. Muchamad Noch Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Udunze Ugochukwu Willya Achmad Yahya, Adibah Yana Rochdiana Hadiyat Yulianah Yulianah