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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen As-Syirkah: Islamic Economic & Financial Journal
Nofryanti
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

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PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK Desri Amalia Safangah; Nofryanti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1409.769 KB) | DOI: 10.59024/jise.v1i1.27

Abstract

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.
PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Juli Ismanto; Iin Rosini; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

Abstract

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.
PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK Desri Amalia Safangah; Nofryanti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.27

Abstract

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.
PERAN CORPORATE GOVERNANCE MEMODERASI HUBUNGAN INVESTASI HIJAU DAN TEKANAN STAKEHOLDER DENGAN PENGUNGKAPAN EMISI KARBON Rupianna Tambunan; Iin Rosini; Nofryanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14688

Abstract

Penelitian ini bertujuan untuk mengkaji peran tata kelola perusahaan dalam memoderasi hubungan antara investasi hijau dan tekanan stakeholder dengan pengungkapan emisi karbon pada perusahaan non-keuangan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggunakan 120 perusahaan sebagai sampel yang dipilih melalui teknik purposive sampling. Pengujian hipotesis dilakukan dengan model regresi linier data panel menggunakan software Eviews-12. Hasil penelitian menunjukkan bahwa investasi hijau dan tekanan stakeholder berpengaruh terhadap pengungkapan emisi karbon. Namun, tata kelola perusahaan tidak dapat memoderasi pengaruh investasi hijau terhadap pengungkapan emisi karbon, sementara tata kelola perusahaan dapat memoderasi pengaruh tekanan stakeholder terhadap pengungkapan emisi karbon.
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement dengan Umur Perusahaan Sebagai Variabel Moderasi Witria Noviani; Nofryanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/rv9cgz64

Abstract

This research aims to analyze and provide empirical evidence of the influence of the fraud pentagon which consists of the components of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements, moderated by company age. The research was conducted using a purposive sampling method on 63 industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. A sample of 24 companies was obtained, then outliers were carried out for 8 companies, resulting in the final sample data remaining in this study being 80 data. The research results concluded that pressure had an effect on fraudulent financial statements, while opportunity, rationalization, ability and arrogance had no effect. The moderating variable company age cannot weaken the influence of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements. Meanwhile, simultaneously it shows that the variables as a whole have an influence on fraudulent financial statements.
Co-Authors Desri Amalia Safangah Iin Rosini Juli Ismanto Rupianna Tambunan Witria Noviani