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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Administrasi Bisnis FISIPOL UNMUL PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Trisakti Journal of Sustainable Community Service Technology and Society Perspectives (TACIT) Business, Management & Accounting Journal Economics & Islamic Finance Journal
Fitri Indriawati
Universitas Mercu Buana
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Determinasi Profitabilitas, Sustainability Report, dan Mekanisme Corporate Governance dalam Praktik Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Setyowati, Endah; Indriawati, Fitri
Jurnal Administrasi Bisnis FISIPOL UNMUL Vol 13, No 4 (2025): Jurnal Administrasi Bisnis
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jadbis.v13i4.22290

Abstract

Penghindaran pajak merupakan praktik yang secara hukum diperbolehkan namun berpotensi mengurangi penerimaan negara, sehingga penting untuk memahami faktor-faktor yang memengaruhinya. Penelitian ini bertujuan menganalisis determinan penghindaran pajak dengan memasukkan variabel profitabilitas, sustainability report, serta mekanisme corporate governance yang terdiri atas kepemilikan institusional, proporsi komisaris independen, dan keberadaan komite audit. Sampel penelitian meliputi 37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022, sehingga diperoleh 148 observasi. Pemilihan sampel dilakukan menggunakan metode purposive sampling, sedangkan data sekunder dikumpulkan dari laporan tahunan perusahaan dan situs resmi BEI. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap penghindaran pajak. Hasil penelitian menunjukkan bahwa profitabilitas dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan yang lebih menguntungkan serta memiliki tingkat kepemilikan institusional yang tinggi cenderung menerapkan praktik kepatuhan pajak yang lebih baik. Sebaliknya, sustainability report, proporsi komisaris independen, dan komite audit tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Temuan ini mengisyaratkan bahwa faktor internal perusahaan, khususnya profitabilitas dan struktur kepemilikan, lebih menentukan perilaku penghindaran pajak dibandingkan mekanisme tata kelola perusahaan yang bersifat formal. Penelitian ini memberikan implikasi bagi regulator dan pemangku kepentingan untuk memperkuat pengawasan berbasis karakteristik internal perusahaan dalam upaya meningkatkan kepatuhan pajak korporasi.
Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting Febrian Kwarto; Minanari; Fitri Indriawati; Zumratul Meini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4410

Abstract

The increasing demands for sustainable accounting and sustainability reporting challenge the relevance of classical agency theory, which views agents primarily as rational and opportunistic economic actors. In practice, sustainability disclosure involves ethical, social, and environmental dimensions that transcend the traditional contractual relationship between principals and agents. This study aims to explore the limitations of classical agency theory in explaining sustainable accounting practices and to propose conceptual extensions that are more aligned with sustainability accountability. This study uses a critical conceptual literature review approach to previous studies on agency theory, corporate governance, and sustainability accounting. The results of the study show that classical agency theory still has limitations in explaining multi-stakeholder accountability, long-term orientation, and ethical considerations in sustainability reporting. As a conceptual contribution, this study proposes a conscious agency framework that positions agents as ethically and ecologically responsible actors and broadens the meaning of principals to include a wider range of stakeholders. This framework has implications for the development of sustainability accounting, governance mechanisms, and future empirical research agendas, particularly in the context of developing countries such as Indonesia.
IMPLICATIONS OF COMMUNITY SERVICE: FINANCIAL STATEMENT PRESENTATION TRAINING FOR ACCOUNTING MGMP TEACHERS TANGERANG CITY Afly Yessie; Fitri Indriawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.681

Abstract

The purpose of this community service implication is to provide financial report presentation training for Tangerang City accounting MGMP teachers to increase knowledge and competency of financial accounting standards that apply in Indonesia. Implications of community service using direct experimental methods to determine the effectiveness of training. Collecting data through discussions and direct interviews to gain an understanding of teachers' perceptions and experiences. The results of this activity showed the success of increasing the knowledge and competence of teachers significantly. Teachers are more confident in teaching the presentation of financial reports in accordance with accounting standards applicable in Indonesia. An interactive and relevant teaching system provides broad knowledge and insight into the presentation of financial reports which is useful for teachers. Besides that, it improves practical skills that can be directly applied in teaching. The conclusion from the implications of this training, apart from increasing knowledge and competency for teachers, also contributes to improving the quality of accounting teaching and education in Tangerang City. The implications of training in presenting financial reports are very important to understand the use of accounting standards in Indonesia for industry.
The Influence of Financial Literacy on Financial Behavior and Borrowing Intention from Online Loans/P2P Lending Garin Pratiwi Solihati; Fitri Indriawati
Technology and Society Perspectives (TACIT) Vol 4 No 2 (2026): Research Article
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v4i2.364

Abstract

This study aims to examine the effect of financial literacy on financial behavior and borrowing intention through peer-to-peer (P2P) lending services, as well as to investigate the mediating role of financial behavior. The study is motivated by the rapid growth of digital lending services, which have expanded access to financial resources while simultaneously increasing potential financial risks, particularly among university students. This research employed a quantitative approach with a causal associative research design. Data were collected through questionnaires distributed to university students with prior experience using P2P lending services and were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that financial literacy has a positive effect on both financial behavior and borrowing intention. Financial behavior also has a positive effect on borrowing intention and partially mediates the relationship between financial literacy and borrowing intention. These findings suggest that improving financial literacy should be accompanied by the development of healthy financial behavior to promote more rational, responsible, and sustainable use of P2P lending services.
The Role of Corporate Governance Mechanisms in the Relationship between Green Accounting, Intellectual Capital, and Profitability Fitri Indriawati; Putri Dwi Wahyuni; Minanari Minanari; Afly Yessie
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.284

Abstract

Mining companies face growing pressure to align environmental responsibility with financial performance, yet whether green accounting and intellectual capital raise profitability may depend on governance and ownership structure. This study examines how green accounting and intellectual capital shape profitability of mining companies in Indonesia and Malaysia, and investigates the moderating role of audit committee size and institutional ownership. The sample consists of 120 firm-year observations from Indonesia and 102 from Malaysia during 2018-2023, selected through purposive sampling based on the availability of annual and sustainability reports. Intellectual capital is measured using Value Added Human Capital (VAHU), while profitability is measured using earnings per share. Data were analyzed using multiple regression and moderated regression analysis in SPSS, performed separately for each country. Green accounting significantly increases profitability in Malaysia but not in Indonesia, while intellectual capital increases profitability in Indonesia but reduces it in Malaysia. Audit committee size weakens the green accounting-profitability relationship in both countries but does not moderate the intellectual capital relationship. Institutional ownership weakens the green accounting relationship only in Indonesia and the intellectual capital relationship only in Malaysia. These findings imply that governance and ownership mechanisms do not uniformly strengthen sustainability-based value creation across institutional contexts.
Co-Authors Afly Yessie Afly Yessie Ahmad Shaifull Anuar ANGGRAENI, Lisna Astuti, Retno Puji Doktoralina, Caturida Meiwanto Endah Setyowati Feber Sormin Febrian Kwarto Garin Pratiwi Solihati Lucky Nugroho Mahroji, Mahroji Meidirahma, Azzahra Minanari Minanari Nurulloh, Maulana Syarif Putri Dwi Wahyuni Rosadi, Asep Husni Y. Shaifull Anuar, Ahmad Titik Aryati Wiwik Utami Zakaria Bahari Zakaria Bahari Zumratul Meini