Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi SEMANIS
Ilham Dwi Saputro
Universitas Pelita Bangsa
Humanities Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Ilham Dwi Saputro; Rindah Putri Lestari; Muhammad Andre Hafidz Lyzen; Dian Sulistyorini Wulandari
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 4 No. 1 (2026): Februari 2026
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji dampak green accounting dan profitabilitas terhadap penghindaran pajak di perusahaan-perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2021 hingga 2024. Penghindaran pajak diukur dengan menggunakan Effective Tax Rate (ETR), green accounting dievaluasi melalui perbandingan biaya lingkungan terhadap laba bersih, dan profitabilitas dinilai melalui Return on Assets (ROA). Sampel diambil dengan cara purposive sampling dan menghasilkan 24 perusahaan dengan total 96 pengamatan. Analisis dilakukan menggunakan perangkat lunak E-Views 12, dan hasil pemilihan model menunjukkan bahwa Random Effect Model (REM) menjadi model yang paling sesuai. Penelitian menemukan bahwa green accounting memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, sementara profitabilitas tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa penerapan green accounting membantu meningkatkan kepatuhan pajak, sedangkan profitabilitas tidak berperan sebagai faktor penentu dalam praktik penghindaran pajak. Kata kunci: Green Accounting, Profitabilitas, Penghindaran Pajak, ETR
Mekanisme Tata Kelola terhadap Kualitas Laba: Peran Moderasi Kecepatan Publikasi Laporan Keuangan Taufik Hidayat; Oom Tikaromah; Ela Fauziah; Hendri Kartika Andri; Ilham Dwi Saputro
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.4105

Abstract

This study aims to examine the effect of audit committee independence and external audit quality on earnings quality, with financial statement publication speed as both a direct variable and a moderating variable. Earnings quality is measured using discretionary accruals via the Modified Jones Model. Using a quantitative causal design and purposive sampling, 15 mining companies listed on the Indonesia Stock Exchange during 2021–2025 were selected, yielding 75 observation data points. Data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) in EViews. The empirical findings show that audit committee independence and external audit quality do not have a significant direct impact on earnings quality, indicating that internal governance structures and audit firm reputation often operate merely as regulatory compliance. Conversely, publication speed positively and significantly affects earnings quality, supporting signaling theory that timely financial reporting conveys transparent operational information. Furthermore, publication speed does not moderate the impact of audit committee independence on earnings quality, but it significantly weakens the relationship between external audit quality and earnings quality. This indicates that excessive time-budget pressure arising from accelerated publication deadlines compromises audit thoroughness, thereby diminishing audit quality effectiveness in curbing earnings management.
Co-Authors Dian Sulistyorini Wulandari Ela Fauziah Hendri Kartika Andri Muhammad Andre Hafidz Lyzen Rindah Putri Lestari Taufik Hidayat Tikaromah, Oom