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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ekonomi
Wiwi Hartika
Universitas Jenderal Achmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF BUSINESS MODELS, BUSINESS STRATEGIES, ORGANIZATIONAL CULTURE, AND INFORMATION DIGITALIZATION ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS Vicky Dzaky Cahaya Putra; Wiwi Hartika
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Uncertain economic recovery requires MSMEs to always be adaptive in order to survive carrying out operational activities in difficult times, some experts even predict a recession will occur in 2024. Having a quality Accounting Information System can encourage business entities to improve quality and maximize high public consumption. to always make improvements to inventory and sales costs. This research aims to partially examine the influence of business models, business strategies, organizational culture, and information digitalization on the quality of Accounting Information Systems. The research was carried out in order to answer the relationship between related variables which have an impact on the problems that have occurred recently. The results of the research show that the quality of the accounting information system in several MSMEs in Cimahi City can be said to be good, although in terms of recording and reporting it still needs to be improved so that the financial reports produced can be said to be of good quality in accordance with the established SAK EMKM rules. This can be seen from the test results which show through calculations The calculated t value is in the H0 rejection area, that is, the calculated t is greater than the positive value of t table so that there is a significant influence from several test results of the variables studied.
Profitability as a Moderator of the Sustainability Disclosure-Tax Avoidance Relationship: Evidence from Indonesian Food and Beverage Manufacturing Firms, 2021-2024 Anissa Yuniar Larasati; Wiwi Hartika
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2505

Abstract

Introduction: Sustainability disclosure has become increasingly important as stakeholders expect companies to demonstrate accountability not only for their environmental and social impacts but also for responsible tax behavior. Nevertheless, recent studies continue to report inconsistent evidence on whether broader sustainability disclosure is associated with lower tax avoidance, particularly in emerging markets. This study examined the relationship between sustainability disclosure and tax avoidance and assessed whether profitability moderated that relationship among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative design was employed using secondary data obtained from annual reports and sustainability reports, with 44 firm-year observations analyzed using linear regression and moderated regression analysis. The results showed that sustainability disclosure had a negative but statistically insignificant association with CuETR (B = −0.085, p = 0.185). The interaction between sustainability disclosure and profitability was also negative and statistically insignificant (B = −0.012, p = 0.600), indicating that profitability did not significantly moderate the relationship. These null findings should be interpreted cautiously because they are based on a small, sector-specific sample of 44 firm-year observations. The findings suggest that broader sustainability disclosure does not necessarily reflect lower tax avoidance and that profitability alone may be insufficient to strengthen the relationship between sustainability disclosure and corporate tax behavior.
Co-Authors Anissa Yuniar Larasati Vicky Dzaky Cahaya Putra