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All Journal eCo-Buss eCo-Fin Global Accounting : Jurnal Akuntansi Indonesian Journal of Islamic Economics and Finance
Selfiyan Selfiyan
Universitas Buddhi Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Social Responsibility, Capital Intensity, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Maitri Marcella; Selfiyan Selfiyan
Global Accounting Vol. 2 No. 1 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis perdagangan pada perusahaan properti dan real estate di Bursa Efek Indonesia (BEI) tahun 2017 sampai 2021. Mengenai pengaruh corporate social responsibility (CSR), capital intensity (CI), dan ukuran perusahaan terhadap penghindaran pajak, Oleh karena hasil penelitian sebelumnya yang memperlihatkan hasil  yang berbeda-beda. Sehingga  perlunya dilakukan pengujian ulang mengenai teori penghindaran pajak. Dipilih 45 perusahaan dari 320 populasi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 dengan menggunakan pendekatan Purposive sampling dan menggunakan data sekunder berupa laporan keuangan dan informasi perusahaan pada website www.idx.co.id. Data penelitian ini dianalisis menggunakan regresi linier berganda, dan hasilnya dianalisis menggunakan SPSS versi 25. dari penelitian menunjukan bahwa corporate social responsibility  (0,076), tidak berpengaruh terhadap penghindaran pajak dan untuk capital intensity (0,004), ukuran perusahaan (0,040), serta ketiganya yang di uji secara Bersama - sama (0,034) berpengaruh terhadap penghindaran pajak.
Analisis Cash Ratio, Capital Adequacy Ratio Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen (Studi Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Alexander Alexander; Selfiyan Selfiyan
Global Accounting Vol. 2 No. 2 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh cash ratio, CAR dan kepemilikan manajerial terhadap kebijakan dividen. Variabel independen yang digunakan dalam penelitian ini adalah likuiditas yang diproksikan dengan menggunakan cash ratio yakni dengan membandingkan antara Kas dan setara kas dibagi dengan utang lancar, CAR yang diproksikan dengan debt payout ratio (DPR) serta kepemilikan manajerial yang diproksikan dengan membandingkan antara total saham manajer dengan total saham beredar. Populasi yang digunakan dalam penelitian ini yakni berupa perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022, dengan menggunakan purposive sampling dengan jumlah sampel yang didapat sesuai dengan kriteria adalah sebanyak 55 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda yang dibantu dengan program SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa pada uji parsial, cash ratio berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000, CAR berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000, kepemilikan manajerial tidak berpengaruh terhadap kebijakan dividen dengan tingkat signifikansi 0,168. Sedangkan pada uji simultan, cash ratio, CAR dan kepemilikan manajerial berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000
The Effect of Business Strategy on Company Performance with Earnings Management as an Intervening Variable Selfiyan Selfiyan
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3451

Abstract

This research was conducted to analyze the effect of business strategy on firm performance with earnings management as an intervening variable. Business strategy is a tool used by firms to achieve competitive advantage. This research refers to the concept of Miles and Snow to determine business strategies with the prospector and defender dimensions as different extreme strategies. In this research, business strategy is measured using three proxies: employee per sales ratio (EMPSAL), capital expenditure per total asset ratio (), and dividend payout ratio (DPR). Earnings management is measured by calculating discretionary accruals using the modified Jones model approach. Firm performance is measured using the profitability ratio with the net profit margin indicator. The population in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The data used are secondary data by determining the research sample using the purposive sampling method and obtained as 16 firms from 171 firms with a total of 48 samples. Companies with prospector and defender strategies in this research are grouped using cluster analysis. The intervening variable in this research was tested using path analysis aided by SPSS 24. The results showed that (1) business strategy had no significant effect on earnings management, (2) earnings management had no significant effect on firm performance, and (3) business strategy had a significant effect on firm performance.
The Role of Education in Enhancing Women’s Skills and Opportunities for Inclusive Sustainable Economic Development in Tangerang City Etty Herijawati; Rina Aprilyanti; Selfiyan Selfiyan; Lidya Lunardi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3456

Abstract

Education plays a pivotal role in enhancing the quality of women’s human resources, which are crucial for driving inclusive economic development; however, many Indonesian women still face barriers in accessing education that aligns with labor market needs. This work focuses on exploring the effects of social support, education level, and education-labor market relevance on women’s human resource quality and empowerment in Tangerang City, providing insights for gender-responsive educational policies. Using a quantitative descriptive-explanatory design and the PLS-SEM approach, data were collected from 155 educated women working across formal and informal sectors. The results show that social support, education level, and educational relevance significantly influence both women’s empowerment and human resource quality, with empowerment serving as a strong mediating variable (R² = 0.864). By expanding women’s access to education and empowering interventions, and by ensuring assistance from familial, community, and governmental actors, the development of high-quality female human resources can be accelerated, leading to more resilient and sustainable economic outcomes within local regions.
Digital Transformation and MSME Competitiveness: Examining the Mediating Effect of Innovation Management (A PLS-SEM Study in Indonesian MSMEs) Selfiyan Selfiyan; Eso Hernawan; Etty Herijawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9545

Abstract

Digital transformation has become a strategic necessity for Micro, Small, and Medium Enterprises (MSMEs), particularly in emerging economies where firms face resource and managerial limitations. This study examines the influence of Information Technology Capability, Innovation Orientation, and Managerial Capability on MSME competitiveness, with Innovation Management as a mediating variable. Using a quantitative approach, data were collected from 400 MSME owners and managers in the Pasar Lama area of Tangerang City and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that organizational capabilities significantly influence both Innovation Management and MSME competitiveness. Innovation Management was found to be the strongest predictor of competitiveness and played a significant mediating role in the relationship between organizational capabilities and competitiveness. These results suggest that sustainable competitiveness in MSMEs depends not only on digital technology adoption but also on the ability to effectively manage innovation processes. This study contributes to the understanding of how innovation management strengthens MSME competitiveness during digital transformation in emerging economy contexts.
a Adeline Zabrina Kurniawan; Selfiyan Selfiyan
Global Accounting Vol. 5 No. 1 (2026): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Pajak menempati posisi fundamental sebagai instrumen fiskal primer dalam struktur penerimaan negara, namun persistensi praktik tax avoidance tetap menjadi strategi krusial bagi korporasi untuk mereduksi liabilitas pajak melalui kerangka legal. Fenomena ini turut menggejala pada sektor infrastruktur yang memegang peranan strategis dalam stabilitas ekonomi nasional. Penelitian ini diorientasikan untuk membedah pengaruh Liquidity, Good Corporate Governance (GCG), Sales Growth, dan Leverage terhadap intensitas Tax Avoidance pada emiten infrastruktur di Bursa Efek Indonesia rentang periode 2021–2023. Mengadopsi pendekatan kuantitatif, kajian ini mengeksploitasi data sekunder berupa laporan keuangan tahunan auditan yang bersumber dari pangkalan data resmi otoritas bursa. Melalui prosedur purposive sampling, diperoleh 54 observasi yang selanjutnya dieksekusi menggunakan model regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Temuan empiris mengonfirmasi bahwa variabel Liquidity memberikan impak signifikan terhadap perilaku Tax Avoidance (t = 2,059; sig = 0,045), yang selaras dengan pengaruh signifikan dari mekanisme pengawasan Komite Audit (t = 3,548; sig = 0,001). Sebaliknya, determinasi dari variabel Kepemilikan Institusional (sig = 0,934), Komisaris Independen (sig = 0,828), Sales Growth (sig = 0,327), dan Leverage (sig = 0,893) terdeteksi tidak memiliki pengaruh nyata secara parsial. Namun, secara simultan, konstelasi seluruh variabel independen tersebut terbukti mendeterminasi kebijakan Tax Avoidance korporasi (F = 3,200; sig = 0,010) dengan daya prediksi model (adjusted R²) sebesar 19,9%. Konklusi studi ini menegaskan bahwa posisi likuiditas dan integritas komite audit merupakan faktor determinan utama yang mengarahkan skema penghindaran pajak di industri infrastruktur.
Co-Authors Adeline Zabrina Kurniawan Alexander Alexander Eso Hernawan Etty Herijawati Lidya Lunardi Maitri Marcella Rina Aprilyanti