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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Gema Stikubank JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Journal of Accounting and Investment Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Politala JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management
Jacobus Widiatmoko, Jacobus
Faculty Of Economics And Bussiness, Stikubank University, Semarang, Indonesia Tri Lomba Juang, Mugassari, Semarang, Central Java
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Meningkatkan Kualitas Laba Melalui Corporate Governance Prastyanti, Tessa Rachel; Indarti, MG Kentris; Widiatmoko, Jacobus
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4299

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and managerial ownership on earnings quality. This study uses three control variables, namely firm size, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling using purposive sampling technique produces 182 data. The results obtained indicate that managerial ownership has a significant positive effect on earnings quality. Ownership of shares owned by directors is considered capable of providing oversight of performance between agents and management. In contrast, independent commissioners and audit committees have no effect on earnings quality. This is because the supervision carried out by independent commissioners and audit committees is considered less than optimal. For the variable firm size, profitability, and leverage have a significant positive effect on earnings quality.
Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi Arisani, Mega Dewi; Widiatmoko, Jacobus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5165

Abstract

Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024) Indahsari, Novi; Widiatmoko, Jacobus; Indarti, Maria Goretti Kentris
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10277

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.
Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak Agustina, Belinda; Widiatmoko, Jacobus; Kentris Indarti, Maria Goreti
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2144

Abstract

This research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effect
Co-Authors Achmad Badjuri Adinda, Tasya Agustina, Belinda Anggraeni, Arista Widya Ani Sagita Sofi, 15.05.52.0303 Anindya Setyaningrum, 14.05.52.0166 Arisani, Mega Dewi Citra Dewi, 14.05.52.0018 Dhikaton Putra Agustian, 14.05.52.0171 Frisnanto Bagas Lazuardi, 14.05.52.0145 Harijanto, Malvin Hariman Ika Mayangsari, Ika Indahsari, Novi Indarti, M. G. Kentris Indarti, Maria Goretti Kentris Indiarti, Maria Kentris Indarti Kurniawati, Thalia Arum Liviana, Audymia Malau, Joel Pardin Mulia, Salsabilla Mulyo Budi Setiawan Nadiah Dwi Retno, 15.05.52.0302 napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Pangestika, Pradina Sulfa Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Predo Benny Irawan, 14.05.52.0099 Puspaningtyas, Diahsari Rachma, Bertha Aprilia Rahmatika, Ida Ayu Rudiansyah, 14.05.52.0092 Sari, Kiki Evita Kenada Sari, Putri Sekar Viona Adikasiwi Vitara Arta Ciputri, 14.05.52.0167 Vitara Arta Ciputri, 14.05.52.0167 Wiwien Djoko Prasetiyo, 15.05.52.0105 Yunita Indra Dewi, 14.05.52.0095 Zuraida Innasya