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All Journal International Journal of Accounting, Management, and Economics Research : Ijamer Green Economics: International Journal of Islamic and Economic Education
Nila Tristiarini
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Economics, Econometrics & Finance Social Sciences Other

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The Family-Owned Business Decision Making In Preserving Socioemotional Wealth Melati Oktafiyani; Nila Tristiarini; Hayu Wikan Kinasih; Mohamed Abdulwahb Ali Alfared
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.20

Abstract

Regarding socioemotional wealth, which is derived from non-financial business elements, this study attempts to investigate the tax aggressiveness of public family-owned businesses in Indonesia. The effect of socioemotional wealth in terms of family engagement on tax aggression (measured by effective tax rate) and family generational stage as a moderator were assessed using a panel data set from 2010 to 2017 and moderated regression models using WarpPLS software version 6.0. The findings illustrate that the higher the involvement of the family in terms of ownership, management, and board of directors as well as a board of commissioners, the less tax aggressiveness. Furthermore, the findings imply that family involvement and tax behavior are not necessarily aligned and that these relationships are moderated by the family's generational stage. Considering that public family-owned business samples still exhibit the same traits as non-family-owned business, the next generation stage board of directors seems to be concerned about how aggressive tax behaviors may affect shareholder wealth and reputation.
The Effect of Company Size and Good Corporate Governance Overance on Company Value Ayu Tri Aryati; Ira Septriana; Nila Tristiarini
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i4.358

Abstract

This study aims to determine and analyze the effect of company size and Good Corporate Governance (Institutional Ownership, Independent Board of Commissioners, and Audit Committee) on Company Value in energy sector issuers listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method applied in this study is a quantitative approach using secondary data obtained from company annual reports. The population includes energy companies operating in the Oil, Gas, and Coal sub-sectors. The sample was determined through purposive sampling, resulting in 60 data observations consisting of 15 companies over four consecutive years. The analytical technique employed utilizes SPSS software version 55 with multiple linear regression analysis to examine the relationships among variables. The results indicate that company size significantly influences company value. Good corporate governance proxied by institutional ownership shows a negative effect on firm value, while independent commissioners and audit committees have no significant effect. Simultaneous findings confirm that company size and good corporate governance together influence firm value.
Co-Authors Ayu Tri Aryati Hayu Wikan Kinasih Ira Septriana Melati Oktafiyani Mohamed Abdulwahb Ali Alfared