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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi dan Perpajakan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi dan Bisnis Economics and Digital Business Review International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ilmu Sosial dan Humaniora Center of Economic Students Journal (CSEJ) Business Management Research
Pujangga Abdillah, Pujangga
Accounting Department, University Of Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Financial Performance on Tax Aggressiveness and Board Independence as Moderating Effect in Banking Companies Kusairi; Abdillah, Pujangga
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15937

Abstract

Even though there is more evidence that corporate governance plays a crucial role in influencing business behavior, little is known about how board independence affects the relationship between Financial Performance and Tax Aggressiveness in Indonesian banks from 2019 to 2024. This study looks at how board independence affects the link between Tax Aggressiveness and Financial Performance in Indonesian banks between 2019 and 2024. The effective tax rate served as a proxy for Corporate Tax Aggressiveness (CTA), whereas board independence and profitability served as proxies for Corporate Financial Performance (CFP). Data was gathered from Indonesian IDX listings. Based on the Hausman test, random effects were used to analyze the data. The study finds that compared to smaller banks, larger banks typically employ fewer CTA tactics. Additionally, boards with more independent directors typically engage in less aggressive tax-related activity. Furthermore, to increase the cash flow available for debt service, highly leveraged enterprises are more interested in minimizing taxes, according to the study's findings. Additionally, when the moderate influence of board independence is considered, the analysis finds that Board Independence strengthen between CFP and CTA. The report recommends encouraging bank management to compare their tax policies to industry norms through peer comparisons and benchmarking exercises. This can provide a more standardized and accountable approach to tax planning and assist in identifying outliers.
SIMULACRA IN SUSTAINABILITY ACCOUNTING: A DECONSTRUCTIVE OF CORPORATE ENVIRONMENTAL REPORTS AS HYPERREALITY Pujangga Abdillah; Lilik Purwanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1439

Abstract

This study investigates how accounting and financial reporting practices are utilized by companies as instruments to build a positive corporate image and secure legitimacy from stakeholders. The research uses a content analysis of the retirement reports of six mining and energy companies in Indonesia. The interpretation of these findings is based on Jean Baudrillard's theory of simulacra. The results reveal that while 96.8 percent of positive sustainability issues were reported, only 30.5 percent of negative issues appeared in the coverage, indicating significant continuity in the presentation of information. From a Baudrillardian perspective, the retirement reports produced by these companies embody four levels of simulacra, suggesting that management accounting plays a central role in shaping these simulacratic representations. Sustainability report deconstruction must be designed and directed to realize sustainable business or sustainable corporation. Narratives related to negative news, not just positive news that should be disclosed.
Pengaruh Environmental Social Governance (ESG), Intensitas Modal Dan Profitabilitas Terhadap Konservatisme Akuntansi: (Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2020-2024) Wulandari, Zulia Selfi; Abdillah, Pujangga
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/5mrhvr11

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Social Governance (ESG), Intensitas Modal, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Sektor Energi yang terdatar di BEI selama periode 2020-2024. Konservatisme akuntansi merupakan prinsip kehati-hatian  dalam pelaporan keuangan. Lokasi penelitian mencakup dua sumber yaitu website bursa efek Indonesia dan website resmi perusahaan. Terdapat populasi perusahaan sektor energi sebanyak 10 perusahaan dan menggunakan teknik penarikan sampel yaitu purposive sampling dengan perusahaan yang menjadi sampel ada 10 dikali 5 tahun menjadi 50. Jenis data adalah data kuantitatif dan sumber data menggunakan data sekunder. Teknik pengumpulan data yaitu teknik dokumentasi. Teknik analisis data menggunakan uji statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji regresi linier berganda, uji koefisien determinasi (R), uji ketepatan (F), uji signifikansi variable (T). Hasil penelitian menunjukan bahwa Environmental Social Governance (ESG) tidak memiliki pengaruh terhadap konservatisme akuntansi. sebaliknya, intensitas modal berpengaruh terhadap konservatisme akuntansi. Sementara itu, profitabilitas tidak berpengaruh terhadap konservatisme akuntansi.
Pengaruh Struktur Kepemilikan Terhadap Sustainability Report: Studi Kasus Pada Perusahaan Bumn Yang Terdaftar di BEI Tahun 2020-2024 Milawati, Shofya Ananda; Pujangga Abdillah
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/a1hpg420

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Kepemilikan terhadap Sustainability Report pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Struktur Kepemilikan sebagai variable independen diproksikan dengan Kepemilikan Manajerial, Kepemilikan Asing, Kepemilikan Pemerintah, Kepemilikan Publik dan Kepemilikan Institutional, sedangkan untuk variabel dependen yaitu Sustainability Report. Terdapat populasi perusahaan BUMN sebanyak 26 perusahaan dan menggunakan teknik penarikan sampel yaitu purposive sampling dengan perusahaan yang menjadi sampel ada 18 dikali 5 tahun menjadi 90. Jenis data adalah data kuantitatif dan sumber data menggunakan data sekunder. Teknik pengumpulan data yaitu teknik dokumentasi. Teknik analisis data menggunakan uji statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji regresi linier berganda, uji koefisien determinasi (R), uji ketepatan (F), uji signifikansi variabel (T). Hasil penelitian menunjukan bahwa Kepemilikan Manajerial tidak memiliki pengaruh terhadap pengungkapan Sustainability Report. Kepemilikan Asing, Pemerintah, Publik dan Institutional memiliki pengaruh signifikan terhadap pengungkapan Sustainability Report.
Co-Authors Adi Suprayitno ARIF RAHMAN Cindy Getah Trisna June Citra Sarasmitha Gunawan, Szabyna Regytha Aura Kusairi Lilik Purwanti Milawati, Shofya Ananda Ria Mennita Saman Saman Sihwahjoeni, Sihwahjoeni Suprapti Suprapti Szabyna Regytha Aura Gunawan Szabyna Regytha x Regytha Aura Gunawan Wulandari, Zulia Selfi Yahya, Raihan Fahrisal