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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi
Vianty Adella Santo
Universitas Bunda Mulia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

Abstract

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.
Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance Vianty Adella Santo; Cipbarani Dwi Nastiti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.848

Abstract

This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance. Public interest statement The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized. Article history Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023
Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

Abstract

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.
Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance Vianty Adella Santo; Cipbarani Dwi Nastiti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.848

Abstract

This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance. Public interest statement The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized. Article history Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023
Co-Authors Cipbarani Dwi Nastiti Josephine, Kezia Totti Andrea Leonardo