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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Saktiana Rizki Endiramurti
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Economics, Econometrics & Finance

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GENDER DIVERSITY AMONG THE BOARD OF COMMISSIONERS AND FIRM VALUE IN INDONESIA Risca Dwi Jayanti; Agung Nur Probohudono; Saktiana Rizki Endiramurti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8100

Abstract

This research aims to empirically of the gender diversity among the board of commissioners and firm value. Specifically, the focus of this research was based on a manufacturing company located in Indonesia. The sample consists of 623 financial statements listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The data analyzed using multiple linear regression analysis models using EViews 10 software. In contrast to earlier research, this study incorporates empirical data from Indonesian enterprises together with a wider variety of moderating factors. In the research, a simultaneously significant effect on the value of the company is indicated by the value of R Squared of 36.3%. Based on the results of the analysis, it was concluded that the gender diversity among the board of commissioners and firm value, who were proxied by Tobin’s Q through their gender on the board of commissioners had a negative effect, where these results aren’t in line with traditional theories. Other regression analysis results, gender diversity among the board of commissioners moderating with education background had no effect on firm value, different with moderating with age factor weakens the relationship gender diversity among the board of commissioners and firm value. Our findings indicate the board of commissioners of the firm is gender diverse, and their absence has no impact on the functioning of the organization. However, due to the board of commissioners' age can be considered along with experience in carrying out the supervisory function.
ASPEK PERPAJAKAN PADA PERUSAHAAN YANG MEMANFAATKAN MARKETPLACE DALAM KEGIATAN USAHA: STUDI KASUS PADA CV X Saktiana Rizki Endiramurti; Grace Silla Devinta Putri; Rozie, Fahrur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18410

Abstract

This study aims to analyze the taxation aspects of CV X as a company that utilizes marketplace in business activities in Indonesia. CV X is a micro company engaged in the retail trade of clothing. The method used in this study is a case study with analysis of CV X's financial and tax data during 2024. The results of the study indicate that CV X has carried out its tax obligations according to the provisions, including payment of Final Income Tax Article 4(2) MSMEs, Final Income Tax Article 4(2) Rent, and Income Tax Article 21, but still faces challenges in recording complex transactions, as well as the time difference between receipt of goods and disbursement of funds, which has the potential to cause inaccuracies in revenue recognition and tax reporting. It can be concluded that CV X's tax compliance is quite good, but it needs to improve the bookkeeping system and tax socialization to overcome existing challenges.
Co-Authors Agung Nur Probohudono Grace Silla Devinta Putri Risca Dwi Jayanti Rozie, Fahrur