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All Journal JAKPI Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal STEI Ekonomi Educoretax Indonesian Journal of Business, Accounting and Management PROGRESIF Journal of Accounting Research, Organization and Economics (JAROE) Research of Accounting and Governance Joong-Ki
Lies Zulfiati
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies) Nugroho, Danang Widhi; Sunarsih, Uun; Zulfiati, Lies
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 4: October - Desember 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i4.23960

Abstract

This research delves into the multifaceted relationships between Transfer Pricing, Leverage, Profitability, Profit Management, and Tax Avoidance, with the moderating influence of Institutional Ownership in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The study employs a descriptive research design with a quantitative approach, utilizing a multiple linear regression-based method through EViews. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2021. The purposive sampling method was employed, resulting in a sample of 81 manufacturing companies, totaling 162 observations. Secondary data were collected from the official IDX website www.idx.co.id and www.yahoofinance.com. The findings indicate that Transfer Pricing and Leverage exhibit a significant positive influence on Tax Avoidance in manufacturing companies, while Profitability demonstrates a significant negative effect on Tax Avoidance. Conversely, Profit Management does not exhibit a significant impact on Tax Avoidance. Moreover, Institutional Ownership is identified as a moderator, strengthening the influence of Transfer Pricing and Leverage on Tax Avoidance. However, Institutional Ownership does not reinforce the influence of Profitability and Profit Management on Tax Avoidance. This research contributes valuable insights for policymakers, tax authorities, and corporate practitioners, highlighting the nuanced dynamics of Transfer Pricing, Leverage, Profitability, and Profit Management in shaping tax avoidance strategies, particularly in the context of manufacturing companies in Indonesia.
Does the Implementation of SFAS 71 Affect Banks Loan Loss Provisioning Behavior and Equity Valuation? Suriawinata, Iman Sofian; Zulfiati, Lies; Rusli, Devvy
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37312

Abstract

Objective It has been several reporting years since the implementation of SFAS 71, which became effective on January 1, 2020. This study aims to investigate the effect of adopting SFAS 71 on banks loan loss provisioning behavior, as well as on the value relevance of SFAS 71 in assessing the quality of banks loan portfolios.Design/Methodology A moderated generalized least squares regression method is used to analyze the panel data from a sample of 40 publicly traded commercial banking companies from 2016 to 2022.Results SFAS 71 provides unintended opportunities for bank managers to engage in strategic income smoothing practices through loan loss provisioning. However, the loan loss provisions calculated under the SFAS 71 appear to give more useful information for capital market participants in assessing banks' loan portfolio quality and risk. Therefore, adopting SFAS 71 has a favorable impact on bank equity valuation.Research limitations/implications The study period relating to the implementation of SFAS 71 coincides with the COVID-19 pandemic era. Therefore, the results obtained in this study may be attributed to the combined effect of SFAS 71 and the pandemic. Future studies using banking data post-COVID-19 are strongly recommended.Novelty/Originality This paper is the first to empirically investigate the effect of the adoption of SFAS 71 on banks loan loss provisioning behavior as well as its value relevance relating to the quality and riskiness of banks loan portfolios. This study contributes to the understanding of both the benefits and the potential misuse of SFAS 71.
How Company Growth Moderates the Determinants of Firm Value: A Panel MRA Study of Indonesian Banks, 2020–2024 Wardana, Atik Kusuma; Zulfiati, Lies
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.544

Abstract

This study examines the effects of managerial ownership, firm size, and dividend policy on firm value, with company growth as a moderating variable, using panel data from banking firms listed on the Indonesia Stock Exchange during 2020–2024. Adopting a quantitative approach, secondary data from annual reports are analyzed using fixed-effects panel regression and Moderated Regression Analysis (MRA). Firm value is measured using a market-based valuation proxy, while managerial ownership, firm size, dividend policy, and company growth reflect governance structure, organizational scale, financial policy, and growth dynamics. The results show that managerial ownership and firm size have a positive and significant impact on firm value, whereas dividend policy has no significant effect. Moderation analysis indicates that company growth strengthens the relationship between managerial ownership and firm value and moderates the effect of firm size on firm value, but does not moderate the relationship between dividend policy and firm value. These findings suggest that growth-oriented banks are more effective in translating ownership alignment and organizational scale into higher market valuation and highlight the importance of ownership alignment, scale optimization, and sustainable growth strategies over dividend signaling.
Building Value Through Governance, Responsibility, and Sustainability Permata Dewi, Ines; Zulfiati, Lies
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.547

Abstract

This study aims to examine whether the Independent Board of Commissioners, Board of Directors, CSR, and environmental performance influence company value. This study uses a quantitative research method with an associative approach. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The sample was selected using a purposive sampling method and comprised 31 companies, yielding 124 observations. The results of this study show that the Independent Board of Commissioners has a negative influence on company value, as indicated by a negative coefficient. The Board of Directors' influence on company value is accepted. The influence of CSR on company value is accepted. The higher the intensity and quality of a company's CSR activities, the greater the value reflected in investors' and other stakeholders' perceptions. The influence of environmental performance on company value is accepted. The managerial implications of this study indicate that companies need to strengthen substantive implementation of GCG, not just formal compliance.
Menuju Lulusan yang Siap Industri: Pengalaman Kolaborasi Universiti Malaysia Sabah dengan UKM Novyarni, Nelli; Noormansyah, Irvan; Zulfiati, Lies; Andyarini, Kus Tri; Noor Fzlinda Fabeil
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.15545

Abstract

Kegiatan pengabdian masyarakat internasional ini dilatarbelakangi oleh tantangan yang dihadapi perguruan tinggi di Indonesia dalam menciptakan lulusan yang siap kerja dan relevan dengan kebutuhan industri, terutama mengingat tingginya angka pengangguran lulusan dan pentingnya peran UMKM dalam perekonomian nasional. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman peserta tentang pentingnya kolaborasi antara perguruan tinggi dan UMKM dalam membentuk lulusan yang kompeten dan mampu bersaing di dunia industri. Metode yang digunakan meliputi seminar daring dengan pemaparan materi dari narasumber dari Universiti Malaysia Sabah yang diselingi diskusi interaktif dan sesi tanya jawab. Hasil kegiatan menunjukkan tingkat keaktifan peserta yang tinggi, peningkatan pemahaman tentang manfaat kolaborasi, serta rencana tindak lanjut dari peserta untuk menjalin kemitraan dengan UMKM di lingkungan mereka. Kegiatan ini turut memberikan pengalaman langsung dan wawasan praktis dalam membangun sinergi yang efektif antara dunia akademik dan dunia usaha.
Co-Authors Aden Apandi Andyarini, Kus Tri Dahlifah, Dahlifah Devvy Rusli Devvy Rusli Dewi Astuti Diana Supriati Flourien Nurul Ch Flourien Nurul Chusnah Iman Sofian Suriawinata Irvan Noormansyah Jawahir, Irvan Meida Listiyana Nelli Novyarni Neneng Farhah Noor Fzlinda Fabeil Nugroho, Danang Widhi Nursanita Nursanita Permata Dewi, Ines Prakoso, Sawung Rimi gusliana Sharifuddin Husen Siti Nuridah Sulistyowati Tri Wijayanti Tristiyanti, Rahayu Uun Sunarsih Wardana, Atik Kusuma