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Risanda Alirastra Budiantoro
Fakultas Ekonomika Dan Bisnis, Universitas Negeri Semarang
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Journal : Journal of Accounting and Digital Finance

 1 
Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Rizkyana, Fitrarena Widhi; Jannah, Richatul; Budiantoro, Risanda Alirastra; Meliana, Rini
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.627

Abstract

The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.
Determinan agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Florensia, Carina; Budiantoro, Risanda Alirastra
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1784

Abstract

This study aims to examine the effect of profitability, thin capitalization, capital intensity, firm size, and independent commissioners on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness is measured using the Effective Tax Rate (ETR) as a proxy. The study employs a quantitative approach with panel data regression, involving 29 firms selected through purposive sampling. The Common Effect Model (CEM) is identified as the best-fitting model. The findings reveal that profitability and independent commissioners have a negative and significant impact on tax aggressiveness, while thin capitalization, capital intensity, and firm size show no significant effect. These results emphasize the importance of internal corporate governance, particularly the supervisory role of independent commissioners, in reducing tax avoidance behavior. Policy implications suggest the need for stronger tax oversight based on firm characteristics and the adoption of advanced technologies for early detection of avoidance practices. The study is limited to the banking sector; future research should expand across industries and consider broader governance variables.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Afifah Nur Millatina Agus Wahyudin Ahmad Nurkhin Ahmad Syahrul Fauzi Ali, Luthfi G. Amalia Nur Chasanah Anak Agung Istri Sri Wiadnyani Anis Susanti Arif Agus Haidar Arifandi, Muhammad Rizky Asrori Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Awanis Linati Haziroh Bilkis Aulia Luxfiati Cahyani, Indah A. Chasanah, Amalia Nur Damas Gianlugi Alrizqi Diana Puspitasari Enggarningtyas Retno Pinasti Fatimatuzzahro Fatimatuzzahro, Fatimatuzzahro Febrianur Ibnu Fitroh Sukono Putra Fitrarena Widhi Rizkyana Florensia, Carina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Hadyu Hasanatina, Foza Haidar, Arif Agus Hakimi, Fifi Hasan Mukhibad Heri Yanto Herry Subagyo Himmatina, Dina N. Himmatina, Dina Nur Indah Anisykurlillah Indri Murniawaty, Indri Ismiyati, Ismiyati Joko Widodo Khaira, Mulil Khalwat Asyaria Khalwat Asyaria Kholifah, Miftakhul JN Kiswanto Kiswanto Kusni Ingsih Lamidi, Lamidi Larasati, Pradipta P Larasati, Pradipta Puspita Latifah, Faela R. Lestari, Tiara Dwi Masitha Fahmi Wardani Masitha Fahmi Wardhani Maylia Pramono Sari Maylia Pramono Sari Mega Wahyu Widawati Meliana, Rini Mubashir Ahmad Mudinillah, Adam Muhammad Rizky Arifandi Mustofa, Ubaedul Nanik Sri Utaminingsih Nora Idiawati Nur Rachmat Arifin Nursalim Nursalim Perdana, Tito Aditya Pinasti, Enggarningtyas Retno Prabowo Yudo Jayanto Pradipta Puspita Larasati Pradipta Puspita Larasati Pratiwi, Meilani Intan Putra, Febrianur I.F.S. Rachman, Mohammad Aulia Rachman, Muhammad Aulia Rahmad Hakim Ratna Herawati Ratna Wardani Richatul Jannah Riesanda Najmi Sasmita Rizkyana, Fitrarena Widhi Roymon Panjaitan Runtiningsih, Sri Sandy Arief Sehabuddin, Ahmad Selvia Puji Lestari Shujahat Ali Sih Darmi Astuti Sisca Dian Rahmawati Sri Herianingrum Suci Afnia Syamsuddin Syamsul Arifin Tamimah Tamimah Tiara Daffa Arsanda Tika Widiastuti Tsani, Luthfi Ibnu Ubaedul Musthofa Vicky Oktavia Vina Amalia, Vina Zahra, Mauren A.