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All Journal Journal of Applied Finance & Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Quantitative Economics and Management Studies Journal of Economics and Business Letters International Journal of Science and Society (IJSOC) BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting IIJSE Economic and Business Horizon E-Jurnal Akuntansi
Furqan, Andi Chairil
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
Accounting For Development: Evaluating The Influence Of Accrual-Based Accounting And Governance On SDG 17 Kaluku, Aditya D; Furqan, Andi Chairil; Betty, Betty
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9909

Abstract

This study analyzes the influence of accrual-based accounting implementation and government governance quality on the achievement of Sustainable Development Goal 17 (SDG 17): Partnerships for the Goals. The data cover 153 countries during 2020–2023, obtained from reputable sources, including the Sustainable Development Report, the International Federation of Accountants (IFAC), and the World Bank. Using a panel linear regression approach with unbalanced data, the study examines the relationships between institutional, governance, and economic factors and the success of global partnerships. The findings indicate that both accrual-based accounting and government governance quality positively and significantly affect SDG 17 achievement, highlighting the importance of fiscal transparency, accountability, and institutional effectiveness in strengthening international partnerships. In contrast, differences in economic prosperity across countries do not appear to be a primary driver of global partnership success. These results underscore that institutional and governance factors are key to supporting sustainable development through cross-country collaborations. The main implication is that governments should prioritize institutional reforms, particularly the strengthening of accrual-based accounting systems, as a foundation for building trust, improving program effectiveness, and ensuring the sustainability of international cooperation within the 2030 Agenda framework.
Controlling Stunting Prevalence Through Health Function Budgeting: The Role of APIP and Educational Factor in Indonesia Setiawan, Moh. Hedar; Furqan, Andi Chairil; Djuri, Phatra Anggana; Din, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2489

Abstract

Purpose: This study aims to examine the effect of health function expenditure on the reduction of stunting prevalence, with the effectiveness of Government Internal Supervisory Apparatus (APIP) as a moderating variable and average years of schooling as a control variable. Methodology/approach: This study employs a quantitative approach using secondary panel data from local governments in Indonesia for the 2021–2022 period, comprising 518 and 1,036 observations. The data are sourced from Statistics Indonesia (BPS), Bappenas, and the Financial and Development Supervisory Agency (BPKP) And use Panel data regression analysis. Findings: The results indicate that health function expenditure, APIP maturity, and mean years of schooling have a negative and significant effect on stunting prevalence. However, APIP, as a moderating variable, does not strengthen the relationship between health expenditure and stunting reduction. Instead, the interaction term shows a positive coefficient, indicating that the moderating effect does not support the proposed hypothesis. This suggests that APIP oversight remains largely administrative rather than performance-oriented. Practical implications: These findings highlight the need to improve the effectiveness of health budget allocation, strengthen APIP competencies in performance-based auditing, and enhance nutrition, public health, and education quality. Originality/value: This study contributes to the literature by examining APIP as a moderating variable between public health expenditure and stunting reduction, with educational attainment as a control variable. Using recent Indonesian panel data, the study provides empirical evidence on the governance of health spending effectiveness.
Co-Authors -, Famiono Abda Abda Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afrilia, Viki Ahmad, Imran Amir, Andi Mattulada Ananta, Hazel Nabil Anshori, Ma'amun Awalia, Dzur Bakry, Moh. Iqbal Bakry, Mohammad Iqbal Betty betty betty Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Femilia Zahra Fikry Karim Fisy Amalia Haryono Pasang Kamase Hasyim, Wahyudin I Putu Edi Darmawan Indahyanti, Rarah Indriyani, Dita Jamaluddin Kaluku, Aditya D Kartika, Aura Dwi Kusuma, Guan Latifah Sukmawati Yuniar Lucyani, Meldawati Marlon, Marlon Masruddin Maya Sari Megawati - Megawati, Nani Meldawati, Lucyani Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Munawarah Munawarah, Munawarah Nasrun Naida Nur Faliza Nur Hikmah Nur Islami, Annisa Parwati, Ni Made Suwitri Paundanan, Grayesta Phatra Anggana Djuri Puspita, Desi Ayu Putra, Mohamad Raffi Cendika Putri, Arla Amalia Putri Putri, Helmalia Rahma Masdar Ramadani, Nadila Wulan Ramadhani, Shela Ridwan - Rudy Usman Saleh, Fadli Moh. Santi Rahmawaty Selmita Paranoan Setiawan, Moh. Hedar Shafira, Andi Nur Ram Sri Wahyuni Sucakni, Rahmadani Inem Suryadi Hadi Tanra, Andi Ainil Mufidah Tenripada, Tenripada Usman, Ernawati Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yuldi Mile Yunia, Latifah Sukmawati Yusriyani, Yusriyani Herawaty Kurnia Yuwanda, Tonny Zahara, Nurul