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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Manajemen Atma Jaya Jurnal ULTIMA Accounting Jurnal Equity eCo-Buss Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Indonesian Journal of Society Engagement (IJSE) Jurnal Manajemen eCo-Fin Media Ilmiah Akuntansi Equity
Wiwi Idawati
Fakultas Ekonomi UHAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Media Ilmiah Akuntansi

 1 
Pengaruh Corporate Governance dan Insentif Eksekutif terhadap Tax Avoidance Bagaskara, Alvie; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.35

Abstract

This study aims to examine the relationship between corporate governance and executive incentives on tax avoidance with profitability and leverage as control variables. This research is focused on manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange for the period 2015 - 2019. Determination of the number of samples in this study using panel data, so that a sample of 25 manufacturing companies was obtained with the data analysis method used was multiple regression analysis. The results of this study indicate that institutional ownership and audit committee have a negative and significant effect, profitability and leverage have a positive and significant effect, and executive incentives have a negative effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Leverage, dan Pertumbuhan Penjualan terhadap Manajemen Laba: Corporate Governance sebagai Pemoderasi Rizky, Maraudin Hasmaru; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.37

Abstract

This study aims to examine and analyze the effect of the interaction of good corporate governance in moderating firm size, leverage, and sales growth on earnings management. The sample in this study is LQ-45 companies on the Indonesia Stock Exchange in the 2016- 2020 period. This study uses purposive sampling in selecting the sample to be used, obtained 33 companies as samples in the study. Therefore, the results of this study indicate that company size has a significant negative effect on earnings management of LQ--45 companies, leverage has a significant positive effect on earnings management of LQ-45 companies, sales growth has a significant positive effect on earnings management in LQ-45 companies in Indonesia. , good corporate governance cannot moderate the relationship between firm size and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between leverage and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between sales growth and earnings management in companies. LQ-45.
Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Yannifar, Afid Firdaus; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.60

Abstract

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.
Co-Authors Adrian Muluk, Muhammad Aflah, Rommy Akhfanabila, Nadya Alkessa, Khevin Arahman, Wildan Syifa Asyah Harisandi, Ashila Bagaskara, Alvie Budi Kurniawan Darmawan, Muhammad Dzaky Eleonora, Lia Eveline, Roswita Feriasi, Feriasi Hanifah, Ayunda Novita Indah Masri Irwansyah, Novi Liem, Cherry Ni Putu Eka Widiastuti Nuryati, Tutty Permana, Larasati Kartika Randy Kuswanto Rizky, Maraudin Hasmaru Saleh Sadikin, Dikdik Saprudin Saprudin, Saprudin Sembiring, Rinawati Sihotang, Celine D. A. P. Susilawati, Susilawati Verdianto, Keevin Keane Windiana Kirani, Rizky Wisudarwanto, Fandi Yannifar, Afid Firdaus