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All Journal Journal of Business, Social and Technology Journal of Information Technology and Cyber Security
Febyana, Lidya
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
Risk Management Analysis of Information Security in an Academic Information System at a Public University in Indonesia: Implementation of ISO/IEC 27005:2018 and ISO/IEC 27001:2013 Security Controls Meitarice, Sonya; Febyana, Lidya; Fitriansyah, Aidil; Kurniawan, Rahmad; Nugroho, Riki Ario
Journal of Information Technology and Cyber Security Vol. 2 No. 2 (2024): July
Publisher : Department of Information Systems and Technology, Faculty of Intelligent Electrical and Informatics Technology, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jitcs.12099

Abstract

An online academic information system is potentially exposed to various threats from internal and external sources, which may compromise the institution's objectives if not managed effectively and appropriately. Academic portals often experience issues such as server downtime and unauthorised access attempts. However, there is no specific documentation dedicated to managing these issues. This study aims to analyze risk management in information security for the academic portal of Universitas Riau, Indonesia. The study employs the International Organization for Standardization (ISO)/International Electrotechnical Commission (IEC) 27005:2018 standard and ISO/IEC 27001:2013 security controls, following four key stages: context establishment, risk assessment, risk treatment, and recommendations. The findings identify eight categories of information system assets, 30 identified threats, and 43 vulnerabilities, including two high-risk categories, 19 medium-risk categories, and 22 low-risk categories. Of the 43 vulnerabilities, 21 risks required risk modification, four required risk avoidance, and four required risk sharing. Fourteen risks, which can be managed through risk retention (acceptance of risk), fall under the category of risk acceptance. Furthermore, ISO/IEC 27001 suggests that implementing control recommendations can minimize and effectively address these risks. Nevertheless, this study focuses primarily on information security risks and does not extensively cover related areas such as data privacy, regulatory compliance, or operational risks. Future research can explore the effectiveness of training programs and awareness campaigns in reducing human-related risks, such as phishing and social engineering attacks.
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
Co-Authors Aidil Fitriansyah Ambarita, Dinar Rahmad Kurniawan Sonya Meitarice