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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Akuntansi dan Governance International Journal of Social Science, Education, Communication and Economics Annals of Human Resource Management Research Jurnal Manajemen dan Bisnis JAKPI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Akuntansi
Tamrin Lanori
Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance Lanori, Tamrin; Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43146

Abstract

This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts.
The Influence of Green Culture on Sustainability Development Goals (SDGs) With GCG Variables as A Moderation Usmar, Usmar; Prihanto, Hendi; Lanori, Tamrin; Selfiani, Selfiani
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 4 (2024): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i4.393

Abstract

Green culture, an organizational approach centered on environmental consciousness and practices, plays an increasingly significant role in promoting Sustainable Development Goals (SDGs). This study investigates the influence of green culture on the progress of SDGs, focusing on the integration of Good Corporate Governance (GCG) as a moderating variable. Through this exploration, we aim to understand how GCG can either enhance or hinder the effectiveness of green culture initiatives toward achieving specific SDG targets. This research uses a quantitative approach, analyzing data from organizations implementing green culture practices alongside structured GCG frameworks. Results indicate that companies that prioritize green culture see measurable improvements in meeting SDG objectives, especially in areas like resource management, waste reduction, and energy efficiency. The moderation effect of GCG shows that governance policies significantly influence the success of green initiatives, either amplifying their benefits or presenting challenges in aligning with sustainability goals. Key findings highlight that effective GCG not only supports environmental practices but also enhances organizational transparency and stakeholder trust. This study underscores the need for organizations to adopt integrated approaches where green culture and GCG work in synergy to maximize the positive impacts on SDG achievements. Such a framework can serve as a model for sustainable development, providing a pathway for businesses to balance profitability with global environmental and social responsibilities.
Enhancing employee competitiveness: The role mediation of human resources competencies Sismiati, Sismiati; Sulaiman, Syarifuddin; Usmar, Usmar; Tamrin Lanori; Susanto, Primadi Candra
Annals of Human Resource Management Research Vol. 5 No. 1 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i1.2789

Abstract

Purpose: Effective methods for digital literacy and financial management are expected to enhance HR competency and employee competitiveness in the job market. Research Methodology: This quantitative study used SEM-PLS with convenience sampling to select 192 BUMD employees in DKI Jakarta. Data were collected via an online Likert-scale questionnaire. Results: This study highlights the role of digital literacy and financial management in HR markets mediated by HR competency. It offers empirical evidence and a framework that integrates these factors to enhance HR competitiveness. Conclusions: This study emphasizes the impact of digital literacy and financial management on HR competencies and organizational competitiveness. This study provides empirical evidence and a framework for enhancing HR capabilities. Limitations: This study was limited by convenience sampling, self-reported data bias, and cross-sectional design. It focuses only on digital literacy and financial management, excluding factors such as leadership and organizational culture. Contribution: This study empirically highlights the role of digital literacy and financial management in enhancing HR competency and competitiveness. It introduces a new framework, offers practical insights, and validates relationships using PLS-SEM.
Co-Authors bayu Nur Dinda Imanur Caturrahma Evy Priyanti Hendi Prihanto Judianto, Loso Lumbantobing, Sabar Pardamean Mulyatno, Nirwan Patricia K. Surya Patricia Kartika Surya Primadi Candra Susanto Selfiani Selfiani Selfiani Selfiani, Selfiani Sismiati, Sismiati Sofyan Wahyu Sulaiman, Syarifuddin Usmar Usmar Usmar Usmar Usmar Usmar, Usmar Yudhistira Adwimurti Yudhistira Adwimurti