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All Journal Jurnal Akuntansi Indonesia IJIBE (International Journal of Islamic Business Ethics) Indonesian Journal of Community Services Journal of Advanced Multidisciplinary Research Interdisciplinary Social Studies Journal of Social Research Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Sosial dan Sains Majapahit Journal of Islamic Finance dan Management Journal of Law & Policy Review Majapahit Journal of Islamic Finance dan Management
Indri Kartika, Indri
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Religion Aerospace Engineering Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences

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Journal : Journal of Advanced Multidisciplinary Research

 1 
The Impact of Board Characteristics and Audit Committee on Tax Avoidance: Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023 Putri, Dwi Nika; Kartika, Indri
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.53-69

Abstract

Tax avoidance is a common strategy used by companies to reduce their tax burden, which may affect government revenue and reflect the effectiveness of corporate governance. In this context, the role of the board of commissioners and the audit committee is crucial in supervising management decisions related to tax planning. Several studies have investigated the effect of corporate governance mechanisms on tax avoidance, but there is limited evidence regarding specific board characteristics such as gender diversity and meeting frequency. This study aims to examine the influence of board size, board independence, board meeting frequency, board gender diversity, and the audit committee on tax avoidance. The sample of this research consisted of 100 observations from manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. The data were analyzed using Multiple Linear Regression Analysis. The results show that board independence and board gender diversity have a negative and significant effect on tax avoidance, while the audit committee has a positive and significant effect. Meanwhile, board size and board meeting frequency do not have a significant effect. These findings suggest that a stronger presence of independent and female commissioners contributes to more transparent and compliant tax behavior.
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Kartika, Indri; Kartikasari, Lisa
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
Co-Authors Agustina, Tiara Bulan Ainun Soraya, Munawaroh amalia, decelina firdha Anggi, Olivia Anindya Rahmasari, Meutia Cahyani, Habibah Inas Cahyaningtyas, Rahayu Nur Chrisna Suhendi Fairus Yumna, Uli Herdiansyah, Habib Akbar Indah Yuliana Indrawati Indrawati Ivanna, Julia Kiryanto Kiryanto Lailatul Elvia, Trisna Maya Indriastuti Mutamimah Mutamimah Nadapdap, Yaser Pareak Sentosa Nadhifah, Nafisatun Najihah, Naila Nala Rizka Kamalia Nugrahini, Dian Essa Purba, Sri Damar Wulan Yasinta Putri, Dwi Nika Saragih, Johan Perdana Simanjuntak, March Kevin Sitanggang, David Christian Sitorus, Novandiwan Sitorus, Nurqowwiyani Zulnun