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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Business and Innovation Research journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI
Yanti, Harti Budi
Universitas Trisakti
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Journal : Ekonomi Digital

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Pengaruh Intensitas Modal, Financial Distress, Intensitas Aset Tetap, dan Corporate Social Responsibility Terhadap Manajemen Pajak Yumiarsi; Harti Budi Yanti
Ekonomi Digital Vol. 2 No. 2 (2023): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v2i2.104

Abstract

Manajemen pajak telah menjadi topik yang penting dalam literatur akuntansi dan keuangan perusahaan. Penelitian ini bertujuan untuk menyelidiki pengaruh intensitas modal, financial distress, dan Corporate Social Responsibility (CSR) terhadap praktik manajemen pajak perusahaan. Metode penelitian yang digunakan adalah analisis regresi panel dengan data sekunder dari laporan tahunan perusahaan yang terdaftar di BEI Indeks LQ-45 selama periode 2019-2022. Temuan dari analisis menunjukkan bahwa intensitas modal memiliki dampak positif yang signifikan terhadap manajemen pajak, menandakan bahwa perusahaan cenderung melakukan praktik manajemen pajak yang lebih agresif ketika memiliki struktur modal yang tinggi. Selain itu, financial distress juga berhubungan positif dengan manajemen pajak, menunjukkan bahwa perusahaan yang mengalami kesulitan keuangan cenderung melakukan manajemen pajak yang lebih aktif untuk mengurangi beban pajak mereka. Di sisi lain, temuan menunjukkan bahwa perusahaan yang lebih aktif dalam kegiatan CSR cenderung memiliki praktik manajemen pajak yang lebih konservatif. Hal ini mungkin karena perusahaan yang berkomitmen pada tanggung jawab sosial korporat lebih memilih untuk mematuhi aturan perpajakan dengan ketat sebagai bagian dari reputasi mereka. Hasil penelitian ini memiliki implikasi penting bagi manajer, regulator, dan pemangku kepentingan dalam memahami faktor-faktor yang memengaruhi kebijakan manajemen pajak perusahaan.
The Effect Of Financial Distress And Information Technology On Financial Statement Fraud With Corporate Governance As A Moderating Variable Febrina Thogamas Putri; Harti Budi Yanti
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.175

Abstract

This study aims to delineate the extent to which financial distress and information technology contribute to financial statement fraud, with corporate governance serving as a moderating variable. The analysis centers on BUMN listed on IDX, utilizing secondary data drawn from audited annual reports accessible via official IDX records and the respective corporate websites. The population comprises BUMN entities listed from 2021 to 2024, with samples selected through purposive sampling. The study employs panel data regression analysis, utilizing the EViews10 application as an analytical tool. The findings reveal that financial distress bears a significant relationship with financial statement fraud, a linkage that is notably reinforced in the presence of sound corporate governance. Moreover, information technology is found to influence fraudulent reporting practices, although corporate governance does not appear to moderate this particular effect. The findings underscore the pivotal role of corporate governance as a strategic safeguard against the manipulation of financial statements, especially in times marked by heightened financial distress. Accordingly, the cultivation of strong governance frameworks may serve as a safeguard against the escalation of fraudulent financial behavior.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Ferby Claudia Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hidayatullah Hidayatullah Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mariah Ulfa Mega Nasution Milda Putri, Tasya Mona Eftarina Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa