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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The effect of Corporate Social Responsibility, Capital Intensity and Managerial Ownership on Tax Avoidance at Mining Company Herianti, Eva; Setia Budi, Agung
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.693

Abstract

The objective of this study is to analyze and examine the effect of corporate social responsibility, capital intensity, and managerial ownership on tax avoidance in mining companies listed on the Indonesian stock exchange. The sample was processed with purposive sampling technique, amounting 72 respondents were obtained from mining companies in the oil, gas and coal subsectors at www.idx.co.id for the period 2020-2022. The research method used is quantitative method with panel data regression as a data analysis technique. The results of this study demonstrate that corporate social responsibility, capital intensity, and managerial ownership simultaneously affect tax avoidance. Corporate social responsibility and capital intensity partially have a significant and negative effect on tax avoidance. Meanwhile, managerial ownership has no effect on tax avoidance.
BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM? Herianti, Eva
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.285

Abstract

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.
The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential Herianti, Eva; Litdia, Litdia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.752

Abstract

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
The Moderating Role of Institutional Ownership on the Relationship between Financial Determinants and Tax Aggressiveness Herlita, Addhea; Herianti, Eva
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8637

Abstract

Purpose: This study examines the influence of profitability, thin capitalization, and capital intensity on corporate tax aggressiveness, with institutional ownership as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology: This study adopts a quantitative approach using secondary data from the financial statements of 34 mining firms listed on the Indonesia Stock Exchange (2020–2024), selected through purposive sampling. Panel data regression was performed using Stata version 17, and model specification tests confirmed the random effect model as the most appropriate method, capturing firm-level variations while accounting for unobserved heterogeneity. Findings: The results reveal that profitability (ROA), thin capitalization (DER), and capital intensity (CAPIN) significantly affect tax aggressiveness. Profitability and thin capitalization exhibit a negative relationship, implying that higher profitability and leverage reduce aggressive tax practices. Conversely, capital intensity shows a positive relationship, suggesting firms with larger fixed assets utilize depreciation for tax minimization. Institutional ownership (INS) does not significantly moderate these relationships, indicating limited monitoring effectiveness. Implication: The findings imply that regulators should enhance oversight of profitable and capital-intensive firms to prevent excessive tax aggressiveness, while managers must balance tax efficiency with ethical responsibility. Strengthening institutional investor involvement in monitoring corporate tax behavior can also promote transparency and long-term fiscal sustainability. Originality: This study enriches the literature by identifying institutional ownership as a moderator of homologization in the relationship between financial characteristics and tax aggressiveness, highlighting the conditional nature of governance mechanisms in emerging markets. This study also incorporates empirical case phenomena related to PT Aneka Tambang (Antam) taxes to contextualize corporate tax behavior, while using Stata version 17 for robust panel data analysis.
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN Ulvy, Zatalini; Herianti, Eva
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2950

Abstract

This study examines the impact of ESG disclosures on the financial performance of ASEAN oil and gas companies, with audit quality as a moderating variable, using 130 firm-year observations from ASEAN Xchange-listed firms during 2020–2024 and panel data regression. Addressing the limited empirical evidence on the moderating role of audit quality in the ESG–financial performance relationship within environmentally sensitive industries in emerging ASEAN markets, this study fills an important research gap. The results show that environmental disclosure has a significant negative effect on ROE due to short-term cost burdens, while social and governance disclosures exhibit positive but insignificant effects. Audit quality, measured by multidimensional measurement, using Big4 affiliation, auditor tenure, and auditor opinion, positively moderates the relationship between environmental disclosure and financial performance, but shows no moderating effect for social or governance disclosures. Theoretically, this study contributes to legitimacy and stakeholder theory by demonstrating that the financial consequences of ESG disclosure depend on both disclosure content and the credibility of corporate reporting mechanisms. Practically, the findings suggest that ASEAN oil and gas companies should manage ESG disclosures strategically to avoid short-term cost burdens, while high audit quality enhances credibility, strengthens market trust, especially for environmental disclosures, and can support financing access and long-term financial performance.
Pengaruh Pajak Karbon dan Ketidakpastian Lingkungan terhadap Penerimaan Pajak dengan Environment, Social dan Governance (ESG) sebagai Variabel Mediasi Atmadja, Zahra Syafitri; Herianti, Eva
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6164

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak karbon dan ketidakpastian lingkungan terhadap penerimaan pajak dengan Environment, Social, and Governance (ESG) sebagai variabel mediasi. Studi ini menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta data penerimaan pajak perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Sampel penelitian mencakup 30 perusahaan dengan total 120 observasi. Analisis data dilakukan menggunakan regresi data panel dan uji mediasi dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa pajak karbon dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap ESG, yang mengindikasikan bahwa tekanan regulasi dan dinamika lingkungan mendorong perusahaan untuk meningkatkan praktik keberlanjutan. Pajak karbon terbukti berpengaruh negatif dan signifikan terhadap penerimaan pajak, sedangkan ketidakpastian lingkungan tidak menunjukkan pengaruh yang signifikan terhadap penerimaan pajak. Sementara itu, ESG berpengaruh positif dan signifikan terhadap penerimaan pajak, serta mampu memediasi pengaruh pajak karbon terhadap penerimaan pajak. Namun, ESG tidak memediasi hubungan antara ketidakpastian lingkungan terhadap penerimaan pajak. Temuan ini menegaskan bahwa implementasi praktik keberlanjutan berperan penting dalam menjembatani kebijakan pajak karbon dengan kinerja fiskal perusahaan. Penelitian ini memberikan kontribusi empiris bagi pengembangan literatur perpajakan hijau dan keberlanjutan, serta menjadi dasar pertimbangan bagi pembuat kebijakan dalam merumuskan strategi perpajakan yang mendukung penerimaan negara secara berkelanjutan.
Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Diana Frederica Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herlita, Addhea Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Juita Tanjung Lina Said Litdia Litdia Litdia, Litdia M. Irfan Tarmizi Marundha, Amor Miftahul Jannah Mitsalina Tantri Muluk, Adrian Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Septemberizal Galib Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Susilawati, Susilawati Suwanti Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Ulvy, Zatalini Veny, Veny widiyanti, Ratna Nur