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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI Jurnal Abdimas Mandiri EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora International Journal of Enterprise Modelling Jurnal Pengabdian Masyarakat Mentari Jurnal Akuntansi
Febriana Louw
Universitas Widya Dharma Pontianak
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : International Journal of Enterprise Modelling

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The mediating role of audit capacity stress in influencing factors of earnings management Thendy Salim, Ega Erlinda; Louw, Febriana
International Journal of Enterprise Modelling Vol. 19 No. 2 (2025): May: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i2.141

Abstract

This study investigates the role that Audit Capacity Stress (ACS) plays as a mediator between different parameters and earnings management. The study focuses on 36 businesses that were listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX) and included in the Kompas100 stock index. Purposive sampling was employed in a quantitative associative analysis method. Version 26 of the Statistical Package for the Social Sciences (SPSS) was used to analyze the data. The findings indicate that while Financial Distress (FD) has no discernible impact on Audit Capacity Stress (ACS), Audit Firm Reputation (AFR) and Audit Fee (AF) do. Earnings Management (EM) is also impacted by Audit Firm Reputation (AFR), Financial Distress (FD), Audit Fee (AF), and Audit Capacity Stress (ACS). While ACS does not mediate the relationship between Financial Distress (FD) and Earnings Management (EM), it does mediate the relationship between Audit Firm Reputation (AFR) and Audit Fee (AF) on Earnings Management (EM). This study provides information for more investigation into the elements influencing earnings management and the function of audit capacity stress.
Determinants of Tax Avoidance: Institutional Ownership as a Moderator Aprivia, Carissa; Louw, Febriana
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

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Abstract

The purpose of this study is to examine the affects of accounting conservatism, independent commissioners, and inventory intensity on tax avoidance with institutional ownership as a moderator. This study was conducted quantitatively with research subjects consisting of companies on the Indonesia Stock Exchange listed during 2020-2024 in the industrial sector. The population studied in this research was composed of 67 companies using purposive sampling, resulting in 29 companies and a whole sample of 91 data after outliers. The data used was secondary data obtained from annual reports and company financial reports. The analysis techniques applied were multiple regression analysis and moderated regression analysis using IBM SPSS Statistics version 26. The outcome from this study reveal that accounting conservatism and independent commissioners have a negative impact on tax avoidance; inventory intensity doesn’t have impact on tax avoidance; institutional ownership is capable of weakening the impact of accounting conservatism on tax avoidance; and institutional ownership couldn’t moderate the impact of independent commissioners and inventory intensity on tax avoidance. Future research is expected to use sectors other than industry and add independent variables or use different moderating variables to provide broader insights.
Co-Authors Adiananta, Bayu Fahmi Alun, Jervic Kristian Anwar Azazi Aprilia, Natasya Aprivia, Carissa Arestha, Rully Dewi Santika Gusti Hardiansyah Hernat, Okevanrianus Putra Kusuma Indawati Halim Lauw Sun Hiong Lauw Sun Hiong Lauw Sun Hiong Nopiani Indah Nopiani Indah Nopiani Indah Novianty, Novianty Octavian Hartono Siam, Stivenes Tjin Suwantono, Edwin Sylvia, Leny Thendy Salim, Ega Erlinda Verenn Tanuwijaya Vito Apriyanto