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All Journal Jurnal Ekonomi Modernisasi Jurnal Ilmiah Akuntansi Kesatuan
Wenni Wahyuandari
Universitas Tulungagung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

Abstract

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.
The Effect of Tax Knowledge in Moderating the Connection between the Theory of Planned Behavior and Taxpayer Compliance Wenni Wahyuandari; Aisyah Talithahandari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4428

Abstract

Tax compliance plays a vital role in maintaining Indonesia’s fiscal sustainability, as tax revenue remains the country’s primary source of income. However, challenges in ensuring consistent taxpayer compliance continue to arise despite various regulatory efforts by the government. This study aims to examine the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance within the framework of the theory of planned behavior, while also assessing the moderating effect of tax knowledge. Using a quantitative approach, data were gathered from 100 individual taxpayers through a structured questionnaire, and the analysis was conducted using SmartPLS 3.2.9 with the Structural Equation Modeling (SEM) technique. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly and positively affect taxpayer compliance. Furthermore, tax knowledge moderates these relationships, indicating that individuals with higher tax knowledge demonstrate more consistent and rational compliance behavior, as their understanding helps reduce the influence of external behavioral factors.
Co-Authors Afrida Dwi Agustine Aisyah Talithahandari Eni Minarni Hariyani, Diyah Santi