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Articles

Determination of Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange: Analysis of Profitability, Leverage and Company Size (Literature Review Study) Widyastuti, Tri
International Journal of Advanced Multidisciplinary Vol. 4 No. 4 (2026): International Journal of Advanced Multidisciplinary (January - March 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v4i4.1943

Abstract

Tax avoidance practices are a crucial issue in the tax system because companies often exploit regulatory loopholes to minimize their tax liabilities without directly violating the law. This study aims to analyze the determinants of tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange by examining the influence of profitability, leverage, and company size through a literature review approach. The research method used is a qualitative approach with a literature study technique that examines various relevant previous studies. The type of data used is secondary data obtained from various reputable scientific publication sources, such as journals indexed by Elsevier, Sage, Springer, Web of Science, Ebsco, Copernicus, Sinta, and Google Scholar. Data analysis is carried out descriptively qualitatively through the process of identification, review, and synthesis of previous research findings related to the variables of tax avoidance, profitability, leverage, and company size. The results of the study indicate that profitability, leverage, and company size have an influence on tax avoidance behavior in property and real estate companies.
Determination of Internal Auditor Performance with Job Satisfaction as a Mediator at Muhammadiyah Universities throughout Indonesia Ramdani, Safier; Widyastuti, Tri; Darmansyah, Darmansyah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19414227

Abstract

This study examines the influence of leadership style, professionalism, locus of control (LOC), and independence on the performance of internal auditors at Muhammadiyah and Aisyiyah Higher Education Institutions (PTM/A) in Indonesia, with job satisfaction as a mediating variable. The study uses an explanatory quantitative approach with a sample of 101 internal auditors selected through purposive sampling from various PTM/A across Indonesia. Data was analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that leadership style and professionalism have a significant positive effect on both internal auditor performance and job satisfaction. However, locus of control and independence did not show a significant effect on auditor performance. Job satisfaction was found to effectively mediate the influence of leadership style and professionalism on performance, but did not mediate the influence of locus of control and independence. The research model demonstrates a very strong explanatory power, with R² values of 98.7% for job satisfaction and 62.7% for auditor performance. This study makes a significant contribution to the internal audit literature and provides a strategic foundation for institutions to strengthen leadership and professional ethics to improve organizational governance quality.
Determinants of Employee Performance Through Management Decision Making at PT. Air Liquide Indonesia Wahono, Sri; Hapzi Ali; Tri Widyastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1743

Abstract

In order to enhance human resources within the IM Division, all company activities must be aligned with the company's objectives. Effective communication is crucial in achieving these goals and obtaining information to inform decision making. The Brio system is an example of technology acceptance, as it provides data on liquefied gas usage and tank levels to customers. The system must be reliable in sending this data to the distribution department to effectively analyze customer needs. The information gathered through effective communication and technology acceptance through the Brio system can then be utilized as data for making well-informed and low-risk decisions. These two independent variables, communication and technology acceptance, along with decision making as the intervening variable, play a significant role in improving employee performance. They assist management in the process of enhancing employee performance within the company.
Determinants of Market Capitalization with Pofitability and Dividend Policy as Intervening Variables of State Owned Banks Budi Artha, I Wayan; Tri Widyastuti; Irvandi Gustari; Zulkifli; Bambang Purwoko
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1770

Abstract

The purpose of this study is to analyze and empirically prove the influence of the company's external and internal factors of market capitalization with profitability and dividend policy as intervening variables of State Owned Banks. The research period of 2011-2020, with the sampling technique is saturated sampling, in which all members of the population are used as samples. The analytical tool used is Structural Equation Modeling (SEM) supported by AMOS software. The results of the study show that the market capitalization of State Owned Banks is influenced by profitability, dividend policy, economic growth, BOPO and Loan at Risk (LAR). LAR besides having an effect on market capitalization, also has a direct effect on profitability and dividend policy. It is hoped that the results of this study can provide input for banks in maximizing the steps that must be taken to improve the company's performance and market capitalization.
Reconceptualizing Audit Quality in the Digital Era: A Systematic Literature Review of Key Audit Matters, Digital Transformation, and Emerging Audit Practices Basri, Husen; Widyastuti, Tri; Harnovinsah; Kuntadi, Cris
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 Juni 2026 (In Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56065

Abstract

Recent technological advances have significantly transformed audit processes and challenged traditional notions of audit quality. This study integrates these areas by analyzing audit quality in digital environments through technological, institutional, and communication lenses. To investigate these interconnected topics, this study used a Systematic Literature Review (SLR) based on the PRISMA 2020 framework and the Theory–Context–Characteristics–Methodology (TCCM) approach. A search of the Scopus database returned 511 records initially. After identification, screening, eligibility checks, and inclusion, 53 articles were selected for qualitative synthesis and thematic analysis.Building on this review, the results show that research on audit quality is changing in important ways.. Digital technologies such as artificial intelligence, big data analytics, and digital audit systems affect not only how audits are conducted but also how information is shared and how institutions operate. The review also finds that digital transformation, governance, KAM disclosure, and audit communication are increasingly interconnected. Still, the field is fragmented, especially in theory and research methods. There is also a heavy focus on quantitative methods, and audit quality often depends on the specific institutional context. In light of these findings, this review offers a new perspective on audit quality, viewing it as a complex concept shaped by both technology and institutions. Future research could draw on broader theoretical frameworks and a mix of methods to better understand the challenges of auditing in digital settings.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan ANGGRAENI, NUNI Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Basri, Husen Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Cris Kuntadi Dahlan, Zaeni Daito, Apollo Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin Djaddang, Syahril DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Ekawati, Mida Endah Prawesti Ningrum Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Handayani, Ratna Dwi Hapzi Ali Harnovinsah Harnovinsah Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hersulastuti, Hersulastuti Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Istianingsih Sastrodiharjo, Istianingsih Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristiani, Wina Kristy, Fiona Kusumawardani, Angelica Sasha Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Manurung, Gerson Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Mulyadi Mulyadi Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurmala Ahmar Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Pasaribu, Cindy Aryanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Purnama Indah, Dwi Purwo Haryono Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachman, Faizal Rachmat Pramukty Raden Parianom Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Salsabilla, Trina Deswita Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry Siti Fatimah SITI FATIMAH Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yasir Yasir Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli