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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Global Financial Accounting Journal
Widijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making Widijaya; Ariyanto Richard Pratama
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9394

Abstract

This study aims to determine the impact of ethical awareness and ethical decision-making on transparency. The population in this study comprises employees working in public accounting firms and tax consulting firms in Batam City. The data collection method employed a Likert scale questionnaire. The data analysis methods used multiple linear regression with the SPSS 22 program (Statistical Package for the Social Sciences). The results indicated that ethical awareness has a significant positive effect on ethical decision-making. Both ethical awareness and ethical decision-making have a significant positive effect on transparency.
THE EFFECT OF CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS MEDIATION Widijaya; Fitri Lianty
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.49565

Abstract

Abstract. This research was conducted to analyze the relationship between corporate governance and tax avoidance, mediated by corporate social responsibility. Tax avoidance is the dependent variable measured by the effective tax rate (ETR), while corporate governance is the independent variable measured by the Corporate Governance Index (CGI-score). The mediating variable in this study is corporate social responsibility. The study also includes control variables such as firm size, return on asset, and leverage. This research sample is based on a sample of Indonesian companies listed on the Indonesian Stock Exchange (IDX) for the period 2017-2021. The survey sample that meets the criteria includes 60 companies with a total of 300 observational data collections. Research results show that corporate governance has a significant impact on tax avoidance, corporate governance has no significant impact on corporate social responsibility, corporate social responsibility has no significant impact on tax avoidance and corporate social responsibility is not able to mediate corporate governance and tax avoidance. Abstrak. Penelitian ini dilakukan untuk menganalisis hubungan antara corporate governance dengan penghindaran pajak yang dimediasi oleh tanggung jawab sosial perusahaan. Penghindaran pajak adalah variabel dependen yang diukur dengan tarif pajak efektif (ETR), sedangkan tata kelola perusahaan adalah variabel independen yang diukur dengan Corporate Governance Index (CGI-score). Variabel mediasi dalam penelitian ini adalah tanggung jawab sosial perusahaan. Penelitian ini juga memasukkan variabel kontrol seperti ukuran perusahaan, return on asset, dan leverage. Sampel penelitian ini berdasarkan sampel perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel survei yang memenuhi kriteria meliputi 60 perusahaan dengan total 300 koleksi data observasi. Hasil penelitian menunjukkan bahwa corporate governance berpengaruh signifikan terhadap tax avoidance, corporate governance tidak berpengaruh signifikan terhadap corporate social responsibility, corporate social responsibility tidak berpengaruh signifikan terhadap tax avoidance dan corporate social responsibility tidak mampu memediasi corporate governance dan tax avoidance.
Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making Widijaya; Ariyanto Richard Pratama
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9394

Abstract

This study aims to determine the impact of ethical awareness and ethical decision-making on transparency. The population in this study comprises employees working in public accounting firms and tax consulting firms in Batam City. The data collection method employed a Likert scale questionnaire. The data analysis methods used multiple linear regression with the SPSS 22 program (Statistical Package for the Social Sciences). The results indicated that ethical awareness has a significant positive effect on ethical decision-making. Both ethical awareness and ethical decision-making have a significant positive effect on transparency.
Co-Authors Ariyanto Richard Pratama Fitri Lianty