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All Journal Binus Business Review Fundamental Management Journal Accounting Analysis Journal International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian dan Penelitian Umum Jurnal Riset dan Inovasi Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital KALBISIANA Jurnal Sains, Bisnis dan Teknologi International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Jurnal Greenation Ilmu Akuntansi IPSSJ Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Intellectual Capital, Proporsi Komisaris Independen, dan Kepemilikan Institusional terhadap Opini Audit Aisyah Dwi Satrio Putri; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This study examines the influence of intellectual capital, the proportion of independent commissioners, and institutional ownership on audit opinions, with company size as a variable that moderates these relationships. This study was conducted through a literature review of various studies from 2019 to 2025 that discuss corporate governance, reporting quality, and the audit process. The findings show that intellectual capital can improve the quality of financial information, thereby increasing the chances of companies obtaining better audit opinions. The proportion of independent commissioners plays a role in strengthening the supervisory mechanism, which in turn increases the auditor's confidence in the reliability of financial statements. In addition, institutional ownership also helps to reduce opportunistic managerial actions, thereby having a positive impact on audit opinions. Company size was also found to influence the strength of the relationship between variables, as large companies generally have more adequate resources, control systems, and governance practices. Overall, this study confirms that internal company characteristics and company size play an important role in influencing external audit results. Keywords: Intellectual Capital, Independent Commissioners, Institutional Ownership, Audit Opinion, Firm  Size.   Abstrak Penelitian ini menelusuri pengaruh intellectual capital, proporsi komisaris independen, dan kepemilikan institusional terhadap opini audit, dengan ukuran perusahaan sebagai variabel yang memoderasi hubungan tersebut. Studi Temuan kajian menunjukkan bahwa intellectual capital dapat meningkatkan mutu informasi keuangan sehingga memperbesar peluang perusahaan memperoleh opini audit yang lebih baik. Proporsi komisaris independen berperan memperkuat mekanisme pengawasan, yang kemudian meningkatkan keyakinan auditor terhadap keandalan laporan keuangan. Selain itu, kepemilikan institusional turut membantu menekan tindakan manajerial yang bersifat oportunistik, sehingga berdampak positif pada opini audit. Ukuran perusahaan juga terbukti memengaruhi kekuatan hubungan antarvariabel, karena perusahaan besar umumnya memiliki sumber daya, sistem kontrol, dan praktik tata kelola yang lebih memadai. Secara keseluruhan, kajian ini menegaskan bahwa karakteristik internal perusahaan serta besarnya ukuran perusahaan berperan penting dalam memengaruhi hasil audit eksternal. Kata kunci: Intellectual Capital, Komisaris Independen, Kepemilikan Institusional, Opini Audit, Ukuran Perusahaan.
Pengungkapan Environtment, Social, and Governance, Capital Intensity, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak Tri Wahyuningsih; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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This article examines the influence of ESG disclosure, capital intensity, and managerial ownership on tax aggressiveness, considering tax governance as a moderating factor. The independent variables in this study include ESG, capital intensity, and managerial ownership, while tax aggressiveness is measured using the Effective Tax Rate (ETR). Tax governance is measured using the Tax Governance Index (TGI). This study uses a quantitative method with an associative approach and purposive sampling technique, resulting in 17 companies as samples. Data were analyzed using multiple linear regression and a moderation test with the help of Eviews software. This study is expected to contribute to the development of tax literature and provide a deeper understanding of the role of tax governance in strengthening or weakening the relationship between the studied variables and tax aggressiveness. Keywords: ESG, capital intensity, managerial ownership, tax aggressiveness, tax governance.   Abstrak Artikel ini membahas pengaruh pengungkapan ESG, capital intensity, dan kepemilikan manajerial terhadap agresivitas pajak, dengan mempertimbangkan tata Kelola pajak sebagai faktor moderasi. Variabel independen dalam penelitian ini mencakup ESG, intensitas modal, dan kepemilikan manajerial, sedangkan agresivitas pajak diukur menggunakan Effective Tax Rate (ETR). Tata kelola pajak diukur melalui Tax Governance Index (TGI). Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif serta teknik purposive sampling, dan menghasilkan 17 perusahaan sebagai sampel. Data dianalisis menggunakan regresi linier berganda serta uji moderasi dengan bantuan software Eviews. Penelitian ini diharapkan memberikan kontribusi bagi pengembangan literatur perpajakan serta memberikan pemahaman yang lebih mendalam terkait peran tata kelola pajak dalam memperkuat atau memperlemah hubungan antara variabel-variabel yang diteliti terhadap agresivitas pajak. Kata kunci: ESG, capital intensity, kepemilikan manajerial, agresivitas pajak, tata kelola pajak.
Tax Avoidance pada Perusahaan Pertambangan: Literatur Review Capital Intensity, Struktur Modal, dan Intellectual Capital dengan Moderasi Firm Size Lhivia Nur’aini Putri; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This study aims to systematically review previous research examining the effects of capital intensity, capital structure, and intellectual capital on tax avoidance, with firm size serving as a moderating variable in mining companies. The method employed is a literature review of various prior studies. The findings indicate that capital intensity and capital structure tend to increase tax avoidance through the utilization of depreciation and tax shields. Meanwhile, the effect of intellectual capital varies depending on managerial context and corporate governance. Firm size is found to strengthen the relationships among the variables, as larger firms possess more adequate resource capacity to engage in tax planning. This review highlights the important role of internal factors and firm size in determining the level of tax avoidance Keywords: capital intensity, capital structure, intellectual capital, tax avoidance, firm size.   Abstrak Penelitian ini bertujuan untuk mengkaji secara sistematis hasil penelitian terdahulu mengenai pengaruh capital intensity, struktur modal, dan intellectual capital terhadap tax avoidance dengan firm size sebagai variabel moderasi pada perusahaan pertambangan. Metode yang digunakan adalah literature review terhadap berbagai penelitian terdahulu. Hasil kajian menunjukkan bahwa capital intensity dan struktur modal cenderung meningkatkan tax avoidance melalui pemanfaatan depresiasi dan tax shield. Sementara itu, pengaruh intellectual capital bersifat bervariasi, bergantung pada konteks manajerial dan tata kelola perusahaan. Firm size terbukti memperkuat hubungan antarvariabel karena perusahaan berskala besar memiliki kapasitas sumber daya yang lebih memadai untuk melakukan perencanaan pajak. Kajian ini menegaskan pentingnya peran faktor internal dan ukuran perusahaan dalam menentukan tingkat tax avoidance. Kata kunci: capital intensity, struktur modal, intellectual capital, tax avoidance, firm size
Nilai Perusahaan pada Sektor Energi: Literature Review ESG Disclosure, Corporate Governance, dan Ukuran Perusahaan dengan Moderasi Kepemilikan Institusional Annisa Ramadhani Azizah; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This study aims to systematically review previous research examining the influence of Environmental, Social, and Governance (ESG) disclosure, corporate governance, and firm size on firm value, with institutional ownership serving as a moderating variable in the energy sector. The energy sector faces increasing pressure to implement sustainable and transparent business practices due to its significant environmental and social impacts. This study employs a literature review method by analyzing relevant national and international journals and academic references. The findings indicate that ESG disclosure and good corporate governance generally have a positive effect on firm value by enhancing transparency, investor confidence, and corporate legitimacy. Firm size also plays an important role, as larger firms tend to have greater resources to implement sustainability practices effectively. Furthermore, institutional ownership strengthens the relationship between ESG disclosure, corporate governance, and firm value through more effective monitoring mechanisms. This literature review contributes to the development of sustainability and corporate governance studies and provides insights for future research.   Keywords: firm value, ESG disclosure, corporate governance, firm size, institutional ownership   Abstrak: Penelitian ini bertujuan untuk mengkaji secara sistematis hasil-hasil penelitian terdahulu mengenai pengaruh Environmental, Social, and Governance (ESG) disclosure, corporate governance, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderasi pada sektor energi. Sektor energi menghadapi tekanan yang semakin besar untuk menerapkan praktik bisnis yang berkelanjutan dan transparan akibat dampak lingkungan dan sosial yang ditimbulkan dari aktivitas operasionalnya. Metode yang digunakan dalam penelitian ini adalah literature review terhadap jurnal nasional dan internasional serta sumber referensi akademik yang relevan. Hasil kajian menunjukkan bahwa ESG disclosure dan penerapan corporate governance yang baik cenderung berpengaruh positif terhadap nilai perusahaan karena mampu meningkatkan transparansi, kepercayaan investor, dan legitimasi perusahaan. Ukuran perusahaan juga berperan penting karena perusahaan berskala besar memiliki sumber daya yang lebih memadai dalam menerapkan praktik keberlanjutan. Selain itu, kepemilikan institusional terbukti memperkuat hubungan antara ESG disclosure, corporate governance, dan nilai perusahaan melalui mekanisme pengawasan yang lebih efektif. Kajian ini diharapkan dapat menjadi referensi akademik serta dasar bagi penelitian selanjutnya.   Kata kunci: nilai perusahaan, ESG disclosure, corporate governance, ukuran perusahaan, kepemilikan institusional
Co-Authors Ade Onny Siagian Adini, Shalihah Dwi Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Aldino Rafael Yusup Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Amor Marundha Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Delila Asril Della Puspita Desi, Dona Elvia Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Ervan Alifian Supriyatno Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhamad Fa'iz Paryono Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Putri, Revanya Adinda Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syaharani, Hanung Deswinta Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Tri Wahyuningsih Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun