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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Management Studies and Entrepreneurship Journal (MSEJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Management Science Research Journal Prosiding University Research Colloquium Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Implementation of Leverage, Profitability, Company Size, Fixed Asset Intensity, and Capital Intensity on Tax Avoidance (Empirical Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2020 – 2022) Ines Dyah Ayu Hapsari; Setiawati, Erma
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.370

Abstract

This study examines the determinants of tax avoidance in the consumer goods sector listed on the Indonesia Stock Exchange from 2020 to 2023 using multiple linear regression. While the method is appropriate, the low R-squared value (24.7%) indicates that key factors such as corporate governance, ownership structure, or international operations may have been omitted, limiting the model’s explanatory power. The Cash Effective Tax Rate (CERT) is used as a proxy for tax avoidance due to its common use in literature; however, it may be influenced by temporary differences or one-off tax items, potentially masking consistent tax planning behavior. Acknowledging this limitation, future research should consider multi-metric approaches and broader variables to capture a more comprehensive picture. Due to sector-specific characteristics, the findings may not be generalizable across industries.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Purwitasari, Afrida; Setiawati, Erma
Widya Balina Vol. 8 No. 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v8i2.371

Abstract

Financial statement fraud is a legal strategy employed to manipulate financial statements by exploiting various loopholes in regulations, engaging in transactions with the primary objective of presenting a misleading financial picture. This study aims to assess the impact of pressure, opportunity, rationalization, and capability on financial statement fraud within manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilized purposive sampling, involving 160 companies that met the specified criteria. Multiple linear regression analysis was employed as the analytical method. The empirical findings reveal that both pressure and rationalization significantly influence financial statement fraud. In contrast, opportunity and capability show no significant effect on financial statement fraud.
Pengaruh good corporate governance dan corporate social responsibility terhadap manajemen pajak Sari, Nadila Afika; Setiawati, Erma
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Manajemen pajak merupakan sarana untuk menaati kewajiban pajak dengan benar, tetapi jumlah pajak terutang ditekan serendah mungkin untuk tujuan mendapatkan laba yang tinggi dan likuiditas yang sesuai dengan harapan. Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, dewan direksi, komite audit dan corporate social responsibility terhadap manajemen pajak. Studi kasus perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Metode penentuan sampel dengan Metode purposive sampling. Hipotesis penelitian diuji mengunakan analisis regresi linier berganda. Hasil pengujian meenunjukkan Komisaris, Dewan Direksi, Komite Audit dan Corporate Social Responsibility berpengaruh signifikan terhadap Effective Tax Rate yang Merupakan Proksi Dari Manajemen Pajak. Secara Parsial Menunjukkan Komite Audit dan Corporate Social Responsibility Berpengaruh Terhadap Efective Tax Rate yang Merupakan Proksi Dari Manajemen Pajak. Komisaris Independen, Dewan Direksi tidak berpengaruh signifikan terhadap Effective Tax Rate yang Merupakan Proksi Dari Manajemen Pajak
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap kinerja keuangan Hanifah Uswatun Khasanah; Erma Setiawati
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan corporate social responsibility terhadap kinerja keuangan (ROA) Perusahaan perbankan. Penelitian ini menggunakan data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Sampel yang digunakan adalam metode purposive sampling. Populasi dalam penelitian ini adalah 43 perusahaan dan 18 perusahaan perbankan yang masuk kriteria, sehingga data sampel untuk penelitian ini adalah 54 perusahaan perbankan. Uji yang digunakan dalam penelitian ini adalah Uji Statistik Deskriptif, Uji Asumsi Klasik, dan Uji Linear berganda. Hasil penelitian ini menunjukan bahwa good corporate governance berpengaruh terhadap kinerja keuangan (ROA), namun corporate social responsibility tidak memiliki pengaruh terhadap kinerja keuangan (ROA).
Impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Quality with Capital Structure as a Moderating Variable Maryunda, Monic Anastasya; Trisnawati, Rina; Setiawati, Erma
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.566

Abstract

Purpose: This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Methodology: This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Results: The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. Applications/Originality/Value: The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals.
The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable Ningsih, Wiwit Indah Lestari; Setiawati, Erma; Trisnawati, Rina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.570

Abstract

Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance. As a result, the size of the audit committee determines how much it influences financial performance. 
The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 Rohmah, Baety Nur; Setiawati, Erma; Trisnawati, Rina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.591

Abstract

Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.
The influence of gender and political connections on tax avoidance in Indonesia Kurniasari, Elvira Putri; Setiawati, Erma
Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i1.408

Abstract

Tax avoidance is a legal strategy employed to evade taxation by exploiting various loopholes in tax regulations, engaging in transactions with the primary objective of circumventing tax payments. This study aims to assess the impact of gender diversity and political connections on tax avoidance within manufacture companies listed on the Indonesia Stock Exchange during the period 2019-2021. The research utilized purposive sampling, involving 205 companies that met the specified criteria. Multiple linear regression analysis was employed as the analytical method. The empirical findings reveal that gender divestiy significantly influence tax avoidance. On the other hand, political connections show no effect on tax avoidance.
Pengaruh Corporate Governance Dalam Hubungan Firm Size Dan Leverage Terhadap Earnings Management Maulida, Farah Dzakiyyah; Setiawati, Erma
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Earnings management is a method used by management in managing the company's financial reports through selecting accounting policies with the aim of increasing net profit and the expected company value. This research aims to analyze the influence of corporate governance in the relationship between firm size and leverage on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used purposive sampling. The analytical method in this research uses multiple linear regression analysis and the number of companies that meet the criteria is 130 companies. The results of this research prove that the audit committee effects on the relationship between leverage and earnings management. Meanwhile, firm size and leverage do not effect on earnings management, and the audit committee do not effect on the relationship between firm size and earnings management.
Pengaruh Financial Distress, Firm Life Cycle, dan Corporate Restructuring Terhadap Nilai Perusahaan: Studi Empiris Perusahaan Infrastuktur yang Terdaftar di BEI Tahun 2020-2022 Sayyidah Alifah Rahmani; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3410

Abstract

This study aims to determine the effect of financial distress, firm life cycle, and corporate restructuring on firm value in infrastructure sector companies for the period 2020-2022. This type of research is a quantitative study that uses secondary data, namely audited financial reports and is presented in the Company's annual report. The sampling technique in this study used purposive sampling technique with a total sample of 105 data during the 2020-2022 period. The analysis used in this research is multiple linear regression analysis. The results of this study indicate that firm life cycle has an effect on firm value. while financial distress and corporate restructuring have no effect on firm value.
Co-Authors Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Fatchan Achyani Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Ines Dyah Ayu Hapsari Intan Rosiyana Ivana Diva Chrisninditya Julian, Andika Kartika, Desilis Kertaning Kalbu, Derbi Ageng Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nursiam Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Redhona Gevi Waluyo Putri Redhona Gevi Waluyo Putri Renata Virgina Arifin Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Salsa Ramadina Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Silvi Novita Dewi Siti Asiyah Siti Asiyah Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar