Article Per Year (5 Year)
p-Index From 2021 - 2026
3.173
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Accounting Analysis Journal Jurnal Kajian Akuntansi SENTRALISASI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Dinamika Akuntansi E-Jurnal Akuntansi
Badingatus Solikhah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics Nisak, Choirun; Solikhah, Badingatus
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3509

Abstract

This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator. Using a Fixed Effects Model with PCSE, the findings show that audit committee independence and board gender diversity significantly reduce ESG controversies, whereas board independence increases controversy exposure due to greater transparency. CEO duality exhibits a marginally positive effect. Firm size weakens the positive effects of CEO duality, audit committee independence, and gender diversity, while reducing the adverse effect of board independence. Robustness tests confirm the consistency of results. Overall, the study emphasizes that the role of governance in mitigating ESG controversies depends on organizational scale and institutional context.
APAKAH PERTUMBUHAN PERUSAHAAN MEMODERASI PRAKTIK KEBERLANJUTAN, KEPEMILIKAN INSTITUSIONAL, DAN KESULITAN KEUANGAN AKIBAT PENGHINDARAN PAJAK PERUSAHAAN? Putri Anasyah, Abela; Solikhah, Badingatus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.229-244

Abstract

Corporate Tax Avoidance (CTA) remains a critical issue in developing countries such as Indonesia, where fiscal capacity heavily depends on corporate tax compliance. Prior studies examining the roles of CSR Disclosure (CSRD), Institutional Ownership (IOW), and Financial Distress (FD) on CTA report inconsistent findings and are predominantly limited to specific industries. Addressing this gap, this study investigates the relationships between CSRD, IOW, and FD on CTA, while incorporating Firm Growth (FG) as a moderating variable within a comprehensive cross-industry framework. Using secondary data from Refinitiv, this study analyzes 4,066 firm-year observations of all non-financial firms listed on the IDX 2020-2024. FEM regression is employed. The findings reveal that CSRD and FD are significantly positively associated with higher CTA, whereas IOW significantly constrains CTA. FG as a moderator significantly weakens the positive relationship of FD-CTA, but does not moderate CSRD or IOW effects. Robustness tests confirm result stability. Using a large cross-industry sample in a developing country, this study reduces sectoral bias in prior research. This study contributes it extends agency theory by showing that firm growth conditions distress-driven CTA.
Intangible Assets, Bonus Mechanism, Debt Covenant, and Transfer Pricing: Moderating Role of Board Gender Diversity Hastuti, Dila Dwi; Solikhah, Badingatus
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5336

Abstract

This study examines the effects of intangible assets, bonus mechanisms, and debt covenants on transfer pricing and the moderating role of board gender diversity. Using panel data from 840 non-financial companies listed on the Indonesia Stock Exchange during 2020–2024 (4,200 firm-year observations), the analysis employs panel data regression. This study offers two main novelties. First, while most prior studies focus on direct determinants of transfer pricing, existing literature rarely examines board gender diversity as a moderating variable in the relationships between intangible assets, bonus mechanisms, debt covenants, and transfer pricing. Second, this study uses a comprehensive sample of all non-financial companies, providing more representative evidence of transfer pricing practices in Indonesia. The results show that intangible assets, bonus mechanisms, and debt covenants have a significant positive effect on transfer pricing. Board gender diversity weakens the influence of intangible assets and debt covenants, suggesting enhanced monitoring and governance effectiveness, but strengthens the effect of bonus mechanisms, indicating that incentive-driven performance pressures may override governance controls. The findings contribute to the transfer pricing and corporate governance literature by demonstrating the dual role of board gender diversity. Practically, the results provide insights for regulators, tax authorities, and companies in designing governance mechanisms and compensation policies to mitigate transfer pricing risks. Future research is encouraged to incorporate additional variables, apply more comprehensive measures of gender diversity, and use more detailed transfer pricing documentation. 
THE IMPACT OF OWNERSHIP, DEBT COVENANTS, AND TAX BURDEN ON TRANSFER PRICING: EVIDENCE OF INSTITUTIONAL OWNERSHIP AS A MODERATOR Rizki Maneges, Gladis; Solikhah, Badingatus
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24818

Abstract

Transfer pricing is a crucial issue in profit allocation, corporate governance of multinational firms, and tax management. This study examines how foreign ownership, debt covenants, and corporate tax burden affect transfer pricing, using institutional ownership as a moderating variable. Using moderated regression analysis, the sample comprises 4,083 firm-year observations of non-financial firms registered on the Indonesia Stock Exchange between 2020 and 2024. The results of this study indicate a positive effect of foreign ownership, debt agreements, and corporate tax burden on transfer pricing. Institutional ownership does not moderate the effect between debt covenants and transfer pricing, but weakens the effect between foreign ownership and corporate tax burden on transfer pricing. These findings suggest that transfer pricing practices are related to ownership structure, financial pressures, and tax incentives, with internal governance mechanisms potentially acting as moderators. This study extends agency theory and positive accounting theory by offering practical insights for regulators in strengthening oversight mechanisms for multinational corporations.
HOW TAX AVOIDANCE, TAX RISK, AND FINANCIAL DECISIONS SHAPE FIRM VALUE IN INDONESIA UNDER SALES GROWTH MODERATION Anggraeny, Dian; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.792

Abstract

The valuation impact of corporate tax behavior remains inconclusive in prior research, particularly in emerging markets, where institutional quality, transparency, and investor sophistication differ from developed economies. This research investigates the impact of tax avoidance, tax risk, capital structure, and dividend policy on firm value, while also exploring how sales growth may moderate these associations. Using panel data on non-financial companies listed in Indonesia from 2020 to 2024, the initial dataset covered 4,250 firm-year observations (850 firms over five years). After applying data availability and screening criteria, the final sample consisted of 2,471 firm-year observations. The study employs a fixed effects regression model to control for firm-specific heterogeneity and tests eight hypotheses. The findings show that tax avoidance and tax risk do not significantly affect firm value, while capital structure increases firm value, and dividend policy shows a negative effect. Sales growth strengthens the negative effect of tax avoidance and reinforces the positive effects of capital structure and dividend policy. Overall, financing and payout policies appear more influential in firm valuation than tax behavior, while growth conditions provide an important contextual influence in emerging markets.
FIRM REPUTATION UNDER PRESSURE: ESG CONTROVERSIES, BOARD GOVERNANCE, AND THE MODERATING ROLE OF ESG PERFORMANCE IN ASEAN-5 Zulfani, Anisa; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.819

Abstract

This study aims to analyze the impact of ESG controversies, board independence, and gender diversity on corporate reputation in the ASEAN-5 region, as well as to evaluate the moderating role of ESG performance in this relationship. This study uses 2,896 observations of non-financial companies during the period 2020–2024 and applies panel data regression with the Fixed Effects Model and PCSE. The results show that ESG controversies have a significant negative effect on corporate reputation, board independence has a significant positive effect, while gender diversity has a significant negative effect. The moderation analysis indicates that ESG performance mitigates the negative impact of ESG controversies, weakens the positive influence of board independence, and strengthens the relationship between gender diversity and corporate reputation. Robustness tests confirm the consistency of the results. Overall, these findings show that the influence of board characteristics and ESG controversies on corporate reputation is affected by the level of ESG performance.
DOES SUSTAINABILITY REPORT ASSURANCE MATTER? SYMBOLIC VERSUS SUBSTANTIVE ESG GREENWASHING Solikhah, Badingatus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 23, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show that sustainability assurance and institutional ownership are negatively associated with greenwashing, suggesting that external verification and investor monitoring enhance the credibility of ESG reporting. Governance quality reinforces these effects, indicating that stronger governance structures respond better to external pressure and are less likely to engage in symbolic ESG practices. These results provide practical insight for regulators and investors in markets with partial or voluntary ESG requirements by showing which mechanisms can help reduce misleading ESG claims. Conclusion: Sustainability assurance, investor oversight, and governance quality jointly reduce opportunistic ESG practices. Novelty/Originality of this article: This study introduces a refined greenwashing measure using ESG ratings and controversies and provides rare evidence on how assurance and governance interact to reduce greenwashing in a partially mandatory disclosure context.
Co-Authors Adiba, Rara Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Amanda Hermannisa Anna Kania Widiatami Deni Dwi Aryani Devita, Hanik Dian Anggraeny EDI SARWONO Estu Ratnasari Fitriana, Ratna Hastuti, Dila Dwi Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Imar Ardeliani Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Musyarofah, Azhaar Nastiti Rahayuni Nisak, Choirun Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Putri Anasyah, Abela Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Rizki Maneges, Gladis Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Weng, Pei-Yu Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar Zulfani, Anisa