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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Akuntansi
Tyas, Farradesty Cahyaning
Unknown Affiliation
Economics, Econometrics & Finance

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DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION Tyas, Farradesty Cahyaning; Dosinta, Nina Febriana; Astarani, Juanda
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
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.v9i1.430

Abstract

This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnover, and ESG on tax avoidance. This research contributes to expanding understanding regarding tax avoidance through agency theory and legitimacy in providing academic literature. This research implies that a company's financial performance can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing profits.
How does corporate governance influence the corporate SDG reporting? Dosinta, Nina Febriana; Tyas, Farradesty Cahyaning
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art1

Abstract

This research examines corporate governance in relation reporting of Sustainable Development Goals (SDGs), with institutional ownership as a moderating variable. The sample for this empirical research comprises 71 manufacturing companies listed on the Indonesia Stock Exchange for over seven year period from 2017 to 2023, resulting in 497 observations. In addition, this research uses a content analysis method to obtain the extent of SDG reporting. The findings show that female directors and audit committees influence SDG reporting. Institutional ownership moderates the relationship between independent commissioners and SDG reporting. However, institutional ownership does not moderate the relationships between the board of commissioners, female directors, as well as audit committees and corporate SDG reporting. SDG disclosure in corporate reporting is essential for communicating and monitoring sustainable development and corporate sustainability. Furthermore, SDG disclosure helps mitigate agency problems by communicating the outcomes of SDG implementation.
Co-Authors Juanda Astarani Nina Febriana Dosinta