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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan Nomico TSAQAFAH : Jurnal Peradaban Islam
Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Rani Nur Az-zahra Osman; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021 Busyaib Syamsul Sirot; Enggar Diah Puspa Arum; Wiralestari Wiralestari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.891

Abstract

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Zirda Kurnia; Enggar Diah Puspa Arum; Rico Wijaya Z.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
NILAI PERUSAHAAN: KINERJA ESG, LIKUIDITAS, DAN LEVERAGE PADA PERUSAHAAN IDX ESG LEADERS Nurjannah Nurjannah; Enggar Diah Puspa Arum; Wiralestari
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2632

Abstract

Penelitian ini penting karena nilai perusahaan mencerminkan persepsi pasar terhadap kinerja dan prospek perusahaan. Kinerja ESG, likuiditas, dan leverage diteliti karena ketiganya merupakan faktor-faktor keuangan dan keberlanjutan yang dapat memengaruhi risiko, kepercayaan investor, serta valuasi pasar perusahaan, terutama bagi perusahaan yang terdaftar dalam indeks IDX ESG Leaders. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG), likuiditas, dan leverage terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Indeks IDX ESG Leader periode 2020–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q sebagai indikator penilaian pasar terhadap kinerja dan prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi resmi Bursa Efek Indonesia. Sampel penelitian ditentukan menggunakan metode total sampling dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja ESG yang diukur menggunakan ESG Risk berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan risiko ESG yang tidak dikelola secara optimal dapat menurunkan nilai perusahaan. Likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pengelolaan risiko ESG yang efektif serta penggunaan leverage secara optimal berperan penting dalam meningkatkan nilai perusahaan, khususnya pada perusahaan yang berorientasi pada prinsip keberlanjutan.
PENGARUH CHATGPT TERHADAP KOMPETENSI DAN PERILAKU MAHASISWA: TINJAUAN LITERATUR Halimahtusya Diah; Enggar Diah Puspa Arum
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2686

Abstract

This study employs a Systematic Literature Review to investigate the impact of ChatGPT on the competencies and behavior of accounting students. Fifteen national and international journal articles published between 2020 and 2025 were reviewed using sources from Google Scholar and ResearchGate. The findings suggest that ChatGPT can support learning by improving technical skills, analytical thinking, digital literacy, and independent study through interactive assistance. However, overreliance on this technology may also create challenges, such as reduced critical thinking, technological dependence, and potential academic dishonesty. These outcomes reflect both opportunities and risks in shaping future human capital in the accounting profession. Therefore, the use of ChatGPT in accounting education should be carefully managed. Beyond adopting advanced technology, educators need to emphasize digital ethics, responsible behavior, and professional values to ensure the development of competent, ethical, and integrity-driven future accountants.
PENGARUH FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Wahyu Hidayat; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2708

Abstract

This study aims to analyze the effect of financial distress, firm size, audit fees, and Public Accounting Firm (KAP) size on audit quality in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with multiple linear regression analysis and data processing using SPSS version 30. The research sample consists of 100 observations sourced from the company's annual reports and financial statements. The results of simultaneous tests indicate that financial distress, firm size, audit fees, and KAP size together have a significant effect on audit quality. Partially, the test results indicate that financial distress has a negative and significant effect on audit quality, meaning that the higher the level of financial distress of a company, the lower the audit quality tends to be. Meanwhile, firm size, audit fees, and KAP size do not have a significant effect on audit quality. This finding indicates that company size, audit fees, or KAP classification are not the main determinants of audit quality
PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Tendri Nofta Febrianti; Enggar Diah Puspa Arum; Riski Hernando
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2722

Abstract

This study aims to determine the effect of Return on Equity, Current Ratio, and Debt to Equity Ratio on stock returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research is quantitative. The data used are secondary data in the form of annual reports and company financial statements. The sample selection technique in this study used total sampling. A total of 70 samples were used from 94 companies during the study period. Data analysis was performed using multiple linear regression analysis with the help of SPSS. The results show that simultaneously, Return on Equity, Current Ratio, and Debt to Equity Ratio have a positive and significant effect on stock returns. Meanwhile, partially, Return on Equity has a positive and significant effect on stock returns. Meanwhile, the Current Ratio and Debt to Equity Ratio have no effect on stock returns.
PENGARUH LEVERAGE, SALES GROWTH, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) Erik Pernando; Enggar Diah Puspa Arum; Ilham Wahyudi
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2795

Abstract

This study aims to analyze the effect of leverage, sales growth, and operating cash flow on financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the company's financial statements and analyzed using multiple linear regression through the classical assumption test and simultaneous (F-test) and partial (t-test) hypothesis testing. The results show that leverage, sales growth, and operating cash flow simultaneously influence financial distress. Partially, leverage has a significant positive effect, sales growth has a significant positive effect, while operating cash flow has a significant negative effect. These findings indicate that a company's funding structure and ability to generate operating cash flow are important factors in determining a company's financial condition. Therefore, companies need to manage debt and cash flow effectively to minimize the risk of financial distress. Keywords: Leverage, Sales Growth, Operating Cash Flow, and Financial Distress
The Effects of Non-Debt Tax Shields, Company Size, and Asset Structure on the Capital Structure of the Technology Sector Tari Apriani; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari
Blantika: Multidisciplinary Journal Vol. 4 No. 5 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i5.496

Abstract

The dynamic nature of the economy and the dominance of intangible assets have made determining an optimal funding structure in the technology industry increasingly complex. This research aims to analyze the effect of non-debt tax shields, firm size, and asset structure on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach with panel data regression analysis, processed using EViews 13. The sample consisted of 20 companies selected through purposive sampling, yielding 100 firm-year observations. The results of the partial test show that the non-debt tax shield has a negative and significant effect on capital structure, while firm size has a positive and significant effect. In contrast, asset structure has no significant effect. Simultaneously, these three variables collectively affect capital structure, with an adjusted R-squared value of 34.12%. The findings of this study confirm the relevance of trade-off theory in the technology sector in Indonesia, whereby non-debt tax shield capacity and operational scale serve as the primary determinants of financing policy. The implications of these findings suggest that technology companies should prioritize the capitalization of intangible assets to achieve tax efficiency without increasing default risk, while creditors are encouraged to shift their valuation paradigm from tangible collateral toward innovation potential and intangible asset value.
Drivers of Local Government Budget Performance: The Moderating Role of Economic Growth in Indonesia Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1010

Abstract

Budget performance has become a crucial indicator of accountability and effectiveness in local government financial management. Despite extensive discussions on public sector budgeting, empirical evidence on the determinants of budget performance and the role of regional economic conditions remains limited. This study investigates the drivers of local government budget performance and examines the moderating role of economic growth in Indonesia. The study employs balanced panel data from 11 local governments in Jambi Province covering the period 2016–2024, resulting in 99 observations. This analysis applies a panel data regression approach to conclude the relationship between fiscal management variables and budget performance. The findings reveal that budget commitment has a significant negative effect on budget performance, whereas budget absorption has a positive and significant effect. In contrast, budget politics does not significantly influence budget performance. Furthermore, economic growth plays a significant moderating role in the relationship between fiscal management variables and budget performance. The moderating model demonstrates stronger explanatory power than the baseline model. These results highlight the importance of regional economic conditions in shaping the effectiveness of public financial management and improving local government budget performance.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agung Rizki Dwi Putra Al Dzahabi Rachman Alfaridzi, Helpan Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Ananditya, Intan Azzahra Fajrina Anci Fadelly A Anggun Satriajaya Anisa Rizki Argianov Ramadhan Arie Agus S Arief Isdayanto Athiatul Istianah Aulia Beatrice Brilliant Aziexho Vornandes Busyaib Syamsul Sirot Dedi Irawan Delta Forza Dimas Ivan Alberta Disya Yuke Farhana Elex Sarmigi Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Fajri, Rizki Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Fuad Rahardi Gowon, Muhammad Halimahtusya Diah Harni Septianda Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hernando, Riski Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Imelda Andrianty Indah Aurelia Ira Febrianti Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Johannes Simatupang Kharimah Murni Kurnia, Reni Indah Liona Efrina S Mahfiroh, Maharani Maisarah Maisarah Mardianis Mardianis Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S Mila Novriani MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Moch. Riski E Mona Lisa, Mona Mu'ammar Fauzan Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa , mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti Dian S Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nany Anggriany Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhasniwati nurhasniwati, nurhasniwati Nurhayani dan Rosmeli Nurhayani Rosmeli Nuri Andriyani Nurianti Sihombing Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratih Kusumastuti Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Rico Wijaya Z Rico Wijaya Z Rini Oktaviani Putri Rio Antoni Riski Hernando Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Satria Pradana Selia Meilantika Shinta Adelia Sari simbolon, astri Siska Pernama Sari Soedjatmiko Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Sukma Rianti Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora L Tona Aurora Lubis Tona Aurora Lubis TRIA SEPTIALA, RIVE Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Widya Ayu C Wini Julia Abbet Wira Lestari Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yosi Eka Zamzami ZIEKWAN Zirda Kurnia