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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Masyarakat Berdaya dan Inovasi Bubungan Tinggi: Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Studi Ilmu Manajemen dan Organisasi Nursing Care and Health Technology Journal (NCHAT) Al-Kawakib Disclosure: Journal of Accounting and Finance Jurnal Literasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Journal of Business Studies and Management Review Jurnal Pemberdayaan Ekonomi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Indonesian Journal Economic Review (IJER) Jurnal Fairness Journal AK-99 SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran International Journal of Midwifery and Health Sciences Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Jurnal Pengabdian Mandiri Jurnal Wicara Desa Jurnal Akuntansi
Indriani, Rini
Department Of Accounting, Faculty Of Economic, Universitas Bengkulu
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Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan Tifanny Suhendra Hardiansyah; Rini Indriani
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.299

Abstract

Purpose: This study aims to examine the effect of related party transactions on tax avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This study uses a quantitative approach with multiple linear regression analysis. The population consists of primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling technique used is purposive sampling, resulting in 87 firm-year observations. Tax avoidance is measured using Cash Effective Tax Rate (CETR), while related party transactions are proxied by related party receivables, related party payables, related party purchases, and related party sales. Control variables include firm size, profitability (ROA), and leverage (DER). Finding: The results show that related party sales and related party payables significantly affect tax avoidance, indicating that higher related party transactions increase the tendency of companies to engage in tax avoidance. Meanwhile, related party receivables and related party purchases do not significantly affect tax avoidance. This indicates that not all related party transactions are used as tax avoidance strategies, but only transactions that directly influence taxable income. Novelty: This study provides novelty by applying factor analysis to group four proxies of related party transactions into two new factors, namely RPT1 and RPT2, which simplify the regression model and provide a clearer understanding of which types of related party transactions are more closely associated with tax avoidance practices.
Pengaruh Kepemilikan Manajerial, Growth Opportunities, dan Leverage terhadap Konservatisme Akuntansi Perusahaan Non Keuangan : Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Azra Nurul Atthahirah; Rini Indriani
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.300

Abstract

Purpose: This study aims to examine the effect of managerial ownership, growth opportunities, and leverage on accounting conservatism in corporate financial reporting among non-financial companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employs a quantitative approach using secondary data obtained from annual financial reports. The population consists of all non-financial companies listed on the Indonesia Stock Exchange, with samples selected through purposive sampling based on specific criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption tests to ensure the validity and reliability of the regression model. Accounting conservatism is measured using the CONNAC (accrual-based measure), while managerial ownership, growth opportunities, and leverage serve as independent variables. Finding: The results indicate that managerial ownership and growth opportunities have a positive and significant effect on accounting conservatism, suggesting that companies with higher managerial shareholding and stronger growth prospects tend to apply more conservative accounting practices. In contrast, leverage shows a positive but not significant effect, indicating that the level of debt does not significantly influence the application of accounting conservatism. Novelty: This study provides empirical evidence on the determinants of accounting conservatism in emerging markets, particularly Indonesia, by integrating managerial ownership, growth opportunities, and leverage within a single research model and employing the CONNAC proxy as a measurement approach.
Co-Authors Abditama Srifitriani Ade Adriadi Adista Anbarani Putri Zaman agus rahmat Ahmad Darlis Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Anugerah, Rafi Aprila, Nila Apteerizko Dwi Kusumaputra Arianto, Tezar Arono Arono Arrizkie, Mahrizan Asan, Asan Ashar Muda Lubis Asisah, Nur Asnia Zainuddin Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Azra Nurul Atthahirah Danang Adi Putra Darmawan Ikhlas Fadli Deasy Emalia Devanus Abelingga Dewi Handayani Eddy Suranta Eddy Suranta Eddy Suranta Fachruzzaman - Fachruzzaman, Fachruzzaman Fauzi, Rizki Febriana, Nucke Fherza Azh Zahra Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Gina Nur’alia Hakiki, Nurul hasdiana, hasdiana Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kamaludin Kamaludin Kamelia Astuty Khairuddin - Kinanti Ananda Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi Lisa Trina Arlym Lutfiaul Fuddah M. Yemmardotillah Mediastuty, Pratana Puspa Mega Ilhamiwati Mentari Gita Puspita Merita Tri Resky Midiastuty, Pratana Puspa Muhammad Nur Muzaki, Syafira Putri Muzanip Alperi Nadine Nathasya Sitorus Nadrah, Nadrah Nila Aprilia Nisrina Rihhadatul Aisy Novita Sari Nur Intan, Nur Nurcewy, Sania Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Pratana Puspa Mediastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Putra, Danang Adi Putra, Zhidan Z. Putri Gatria Raisha Ariani Putri, Lisa Karena Putri, Nucke Febriana Rahmadini, Dita Rahmah Wulandari RAHMI, ELVI Refnini, Refnini RINI FEBRIANTI Rizka Elan Fadilah, Rizka Elan Rizki Marfirani Amalia Robiansyah, Anton Robiansyah, Anton Robinson robinson Robinson robinson Rukmaini Saguni, Dewi Sulfa Saibatul Aslamiah, Saibatul Saiful Salastri Rohiat Sani, Ardi Alam Sapril Sapril, Sapril Saputra, M. Rizal Eka Setiorini, Hesti Shagita, Alya Fitri Sherly, Elvis Nopriyanti Sipriyadi Sitorus, Nadine Nathasya Sriwidharmanelly Sriwidharmanelly Suranta, Eddy Tifanny Suhendra Hardiansyah Vani, Nur Vika Fitranita Witri Ariyanti Wulandari, Rahmah Yulida, Khoiro Zaman, Adista Anbarani Putri Zara, Zebby Zhidan Z. Putra