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All Journal Students´ Journal of Accounting and Banking Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Pelita : Jurnal Penelitian dan Karya Ilmiah (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi EKONOMI BISNIS JURNAL LENTERA AKUNTANSI International Journal of Applied Finance and Business Studies Governors Internet of Things and Artificial Intelligence Journal Journal Accounting International Mount Hope Help: Journal of Community Service
Rida Ristiyana
Universitas Islam Syekh-Yusuf (UNIS) Tangerang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Governors

 1 
The Effect of Capital Structure, Good Corporate Governance and Company Size on Firm Value Ristiyana, Rida; Maresti, Amelia; Taufik, Ruhiyat; Yetmi, Yosi Safri
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3819

Abstract

This study aims to examine the effect of the variables of Capital Structure, Good Corporate Governance in terms of the Board of Directors, Board of Independent Commissioners and Managerial Ownership and Company Size on Firm Value. This research is a quantitative research using secondary data. The sample in this study was 16 companies from 45 population of LQ-45 index companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used was purposive sampling. The data analysis technique uses multiple linear regression and is processed using SPSS Version 25. The results of this study indicate that the t-test results indicate that the Capital Structure variable has a negative and significant effect on firm value and the Independent Board of Commissioners has a positive and significant effect on Firm Value. Meanwhile, the Board of Directors variable does not affect firm value, managerial ownership has no negative effect on firm value and firm size has no positive effect on firm value. The results of the F-test show that firm value can be influenced by capital structure, good corporate governance in terms of the board of directors, board of independent commissioners and managerial ownership, and firm size.
Tax Aggressiveness: Transfer Pricing, Gender Diversity and Independent Commissioners’ Roles Pratama, Aliya; Ristiyana, Rida; Sani, Abdillah
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5831

Abstract

The focus of this study is to determine the impact of transfer pricing, gender diversity and independent commissioners on tax aggressiveness with company value as a mediating variable. A type of quantitative research using secondary data through the company's financial statements. The research population is multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling with a sample of 22 companies. The data analysis method uses panel data regression analysis processed with e-views software 13. The results of the simultaneous study of transfer pricing, gender diversity and independent commissioners have a significant impact on tax aggressiveness. The results of the study partially showed that independent commissioners had a positive and significant effect on company value, while transfer pricing and gender diversity had no effect on company value. On the other hand, gender diversity has a negative and significant effect on tax aggressiveness, while transfer pricing, independent commissioners, and company value have no effect on tax aggressiveness. The results of the mediation effect test show that the value of the company cannot mediate the influence of transfer pricing, gender diversity and independent commissioners on tax aggressiveness.
Disbursement of Tax Arrears: Active Tax Collection and Tax Audit on Corporate Taxpayers Ristiyana, Rida; Atichasari, Anna Sofia; Dahliana, Dahliana; Erwindiawan, Erwindiawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6538

Abstract

This study aims to determine the effect of warning letters, forced letters, and confiscation letters on the disbursement of tax arrears with tax audit as a moderation variable. The type of research is quantitative using secondary data with indirect data collection techniques. The population in the study is corporate taxpayers registered at KPP Pratama Tigaraksa. The sampling technique uses purposive sampling. The data analysis method uses panel data through Eviews 10. The results of the parsial of the warning letter had a positive and significant effect on the disbursement of tax arrears, forced letter and confiscation letter had no effect on the disbursement of tax arrears and the results of the MRA tax audit could not moderate the disbursement of tax arrears. The results of this study simultaneously warning letter forced letter, and confiscation letter have an effect on the disbursement of tax arrears. The latest in this study is to add tax audits as a moderation variable with different objects at KPP Pratama Tigaraksa. This research has implications to increase taxpayer awareness in fulfilling tax obligations and assist the Directorate General of Taxes in decision-making policies related to the renewal of active tax collection regulations.
Comparative Study of PT. Tower Bersama’s Performance Pre-Post PSAK 73 Implementation Clara, Rahma; Ristiyana, Rida; Sani, Abdillah
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6539

Abstract

The implementation of PSAK 73 brings significant changes in financial reporting, especially regarding lease obligations in a company. This research aims to see whether there are differences in company performance and taxation before and after the implementation of PSAK 73 on rent. This type of research is descriptive comparative with research data using annual financial reports with research data using financial reports from 2017-2022 at PT. Tower Bersama Infrastructure, Tbk. The data analysis technique in this research uses SPSS version 25 with the Normality Test (Shapiwo-Wilk) and the Difference Test (Paired Sample Test). The results of this research show that there are differences before and after the implementation of PSAK 73 in company performance as proxied by the Debt to Asset Ratio, whereas there are no differences before and after the implementation of PSAK 73 in company performance as proxied by the current ratio, return on assets, return on equity, debt to equity ratio, and taxation (final tax) before and after implementing PSAK 73.
Co-Authors Ainaya Annastasya Asri, Delia Gusti Nabila Astuti, Nita Atichasari, Anna Sofia Ayu Alvina, Asya Clara, Rahma Dahliana Dahliana EKO TRIANTO Eko Trianto Eko Wahyono, Eko Elis Mediawati, Elis Erwindiawan Erwindiawan Erwindiawan, Erwindiawan Hengky Leon Hutabarat, Metyria Imelda Iwan Harsono Joko Sutrisno Kristanti Loso Judijanto Mahdi Mahdi Maresti, Amelia Mayasari Mayasari, Mayasari Ma’rifa Berlyanki, Zelika Muhamad Syafii Neneng Widayati Novianty Novianty Nuning Mulatsih , Srie Nuraini, Luthfi Pratama, Aliya Reza Amarta Prayoga Ricky Ricky Rizkiyah, Nilta Rumanintya Lisaria Putri, Rumanintya Lisaria Safri Yetmi, Yosi Sani, Abdillah Sari, Gaziela Eka Siti Andini, Fauziah Sofia Atichasari, Anna Sri Jaya Lesmana Suprapto Suprapto Taufik, Ruhiyat Tjahjaning Poerwati Yetmi, Yosi Safri