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<![CDATA[Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak? ]]>
<![CDATA[Andre Sumingtio]]>;
<![CDATA[Estralita Trisnawati]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 2 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i02.p05
<![CDATA[The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility.]]>
<![CDATA[The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Pricillia, Fanny]]>;
<![CDATA[Trisnawati, Estralita]]>;
<![CDATA[Verawati, Verawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i2.2605
<![CDATA[The COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management.]]>
<![CDATA[The Effect of Cash Flow Components and Accounting Profit on Stock Returns Moderated by Company Size in Construction Companies on The Indonesian Stock Exchange in 2019-2023 ]]>
<![CDATA[Anggeni, Tasya]]>;
<![CDATA[Trisnawati, Estralita]]>;
<![CDATA[Sriwati, Sriwati]]>
<![CDATA[ Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijemss.v6i5.4678
<![CDATA[This study aims to examine the effect of cash flow and accounting profit on stock returns in construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period, with firm size as a moderating variable. Using a quantitative approach, the research utilized secondary data derived from annual financial reports, analyzed through panel data regression and Moderated Regression Analysis (MRA) using E-Views software and using SPSS software for the KMO test. The results showed that cash flow and accounting profit each have a positive and significant effect on stock returns, meaning that improvements in these financial indicators tend to increase investor returns. However, firm size was found to weaken the positive relationships between both cash flow and accounting profit with stock returns. In larger companies, the increase in cash flow or profit does not necessarily enhance investor trust, potentially due to more complex management and reporting structures. These findings highlight the need for companies to maintain efficient financial performance while managing their public image and transparency to maintain investor confidence. The study is limited to construction companies; future research is recommended to include broader sectors such as GCG or LQ-45 listed firms. The implication for company management is to pay strategic attention to cash flow, profitability, and company size to boost stock performance and investor appeal.]]>
<![CDATA[Earnings Quality, Good Corporate Governance, Audit Quality and Firm Value: Moderated of Leverage ]]>
<![CDATA[Sulyanto, Pranandang]]>;
<![CDATA[Trisnawati, Estralita]]>;
<![CDATA[Verawati, Verawati]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 2 (2025): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i2.4389
<![CDATA[The globalization era intensifies competition among companies, making firm value a crucial indicator of managerial performance and investor appeal. However, market shocks such as the COVID-19 pandemic and “stock pumping” phenomena reveal that firm value is not solely determined by fundamentals. This study aims to examine the effect of earnings quality, Good Corporate Governance, and audit quality on firm value, with leverage as a moderating variable. Specifically, the study seeks to assess how major internal and governance-related factors influence firm value during the pandemic period, a time marked by heightened uncertainty and volatility. The research uses a quantitative approach by employing panel data regression and moderated regression analysis with a fixed effect model on a sample of cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings show that earnings quality has a positive impact on firm value, while GCG and audit quality do not have a significant impact. Moreover, leverage is found to weaken the influence of earnings quality on firm value, but does not moderate the relationship between GCG or audit quality and firm value. The study concludes that firm value is partially influenced by internal accounting quality and capital structure, yet these factors alone are insufficient to explain firm value volatility during turbulent market conditions. The implication of this study suggests that investors and policymakers should consider external and behavioral factors beyond traditional financial indicators when assessing firm value in a dynamic market environment.]]>
<![CDATA[Tax Avoidance, Financial Performance and Growth on Firm Value : Capital Structure as Moderation ]]>
<![CDATA[Wibowo, Jevennie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 3 (2025): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i3.4433
<![CDATA[This research aims to determine the impact of tax avoidance, financial performance, and growth on firm value with capital structure as a moderator. It is very important for companies to study ways to increase the value of the company in order to attract investor interest in investing capital and to enhance investor confidence. The high interest of investors of all ages in investing in the company's shares can be reflected in the company's good value. Financial ratios provide an overview of a company's condition and health, especially to external parties, one of which is investors. The population of this study consists of companies listed on the IDX in the cyclical and non-cyclical consumption sectors during the period from 2020 to 2023. There are 128 test samples using the purposive sampling method. The results of this study indicate that tax avoidance does not have an impact on the value of the company, which is considered to reflect the emergence of non-compliance by the company in fulfilling its obligations as a taxpayer. Meanwhile, financial performance and growth have an impact on the value of the company, as ROA and SIZE can reflect the movement of the firm value. The role of capital structure cannot moderate the influence of tax avoidance on firm value, whereas capital structure can moderate the influence of financial performance and growth on firm value. The results of this study concludes that investors and decision-makers needs to pay attention in financial ratio when evaluating a company.]]>
<![CDATA[PENGARUH PERUBAHAN PERATURAN PAJAK PERTAMBAHAN NILAI (PPN) DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI: AEON MALL BSD) ]]>
<![CDATA[Ruenli, Evangeline Davina]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025 ]]>
Publisher : <![CDATA[UNIKA Santo Thomas ]]>
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<![CDATA[Taxes are mandatory contributions paid by citizens to the government that are used to finance various public needs and state development. A good tax system can create economic stability, reduce social inequality, and support infrastructure development and public services. Tax is an important instrument in state financing and development. The main purpose of this research is to examine the effect of understanding changes in VAT regulations and tax socialization on taxpayer compliance. This study uses primary data in the form of numbers and will be analyzed using statistics with the aim of testing the hypothesis. The population of this study were 106 non-food and beverages tenants at AEON Mall BSD City. The cluster sampling method was used by distributing questionnaires offline to AEON Mall BSD City which were then analyzed using SPSS 29.0 for windows. The distribution process was carried out offline using questionnaire paper on September 28, 2024. The results of this study indicate that understanding changes in VAT regulations and tax socialization have a positive significant influence on taxpayer compliance]]>
<![CDATA[The Role of Earnings Management Contribution as a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital ]]>
<![CDATA[Gunawan, Devina]]>;
<![CDATA[Trisnawati, Estralita]]>;
<![CDATA[Sriwati, Sriwati]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7361
<![CDATA[This study aims to examine the effect of corporate social responsibility (CSR), intellectual capital (ICD), and risk disclosure (RD) on the cost of capital (WACC), as well as the role of earnings management (TAC) as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. The research sample was obtained through a purposive sampling method based on the company's annual report. Testing was conducted using moderated regression analysis. The results show that CSR and RD have a significant positive effect on the cost of capital, while ICD has a positive but insignificant effect. Meanwhile, earnings management does not have a direct effect or act as a moderating variable in the relationship between the three types of disclosure and the cost of capital. These findings indicate that investors in the financial sector tend to respond to non-financial disclosures as additional risk signals if they are not supported by transparency and credible governance. Therefore, companies in the financial sector need to convey non-financial disclosures strategically and responsibly to manage market perceptions of risk and capital efficiency.]]>
<![CDATA[The moderating role of board gender diversity: leverage and tax avoidance ]]>
<![CDATA[Jimmy, Jimmy]]>;
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ Educoretax Vol 5 No 5 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i5.1663
<![CDATA[This study examines the effect of leverage on tax avoidance, and also examines the moderating influence of the director's gender diversity in that relationship, particularly in the property and real estate sector. This study uses secondary data, which is the annual reports of companies listed in the Indonesian Stock Exchange for the period 2021-2023, retrieved from www.idx.co.id. Based on purposive sampling, the total samples are 87 observations. The analytical method of this study is multiple linear regression analysis with a random effect approach for panel data. The result shows that leverage has a negative effect on tax avoidance, and director gender diversity doesn’t succeed in moderating the positive influence of leverage on tax avoidance in property and real estate companies that are listed on the Indonesian Stock Exchange for the years 2021-2023. This study provides implications for the Directorate General of Taxes (DGT) in mapping the characteristics of companies that are prone to tax avoidance.]]>
<![CDATA[Investment decisions and firm value: The moderating role of tax avoidance ]]>
<![CDATA[Chandra, Santoso]]>;
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ Educoretax Vol 5 No 5 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i5.1686
<![CDATA[This study aims to examine the effect of investment decisions on firm value, as well as to analyze the role of tax avoidance as a moderating variable in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses secondary data obtained from the company's annual financial statements. The sample consisted of 15 companies selected using purposive sampling technique, thus obtaining 45 observations. The firm value variable is measured by the Tobin's Q ratio, investment decisions are proxied by total asset growth, while tax avoidance is proxied by the Tax Avoidance (TAXAVOID) ratio. Data analysis was carried out using panel data regression with the selected model, namely the Fixed Effect Model. The results showed that investment decisions have no effect on firm value. This finding indicates that the investment made by manufacturing companies during the study period has not been able to improve market perception directly. In addition, tax avoidance is also not proven to strengthen the relationship between investment decisions and firm value, and even tends to weaken the relationship. This study contributes to enriching the literature on the determinants of firm value in emerging markets, especially in the Indonesian manufacturing sector. In terms of policy, the results of this study suggest that regulators such as the Financial Services Authority strengthen supervision of tax avoidance practices carried out by public companies. In addition, companies are advised to improve transparency and effectiveness of investment management in order to increase investor confidence and create sustainable firm value.]]>
<![CDATA[PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH ]]>
<![CDATA[Chandra, Welly]]>;
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Trisnawati, Estralita]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v5i1.215
<![CDATA[This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.]]>
