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All Journal International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Scientific Interdisciplinary
Benny Oktaviano
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Transforming Challenges Into Opportunities: The Role Of Accounting Systems And Technology In MSME Performance Post-COVID-19, Enhanced By Market Innovation Benny Oktaviano; Dian Sulistyorini Wulandari
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi939

Abstract

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR Benny Oktaviano; Dhani Rosjadi; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.524

Abstract

This study aims to examine the effect of Deferred Tax Assets (DTA) on Earnings Management and assess the role of Audit Quality as a moderating variable. The research object comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed, using panel regression with a Random Effects model, selected based on Hausman and Lagrange Multiplier tests. The results indicate that DTAs have a positive and significant effect on Earnings Management, suggesting that firms use DTA flexibility to manipulate earnings. However, the interaction test between DTA and Audit Quality yields a negative but statistically insignificant coefficient, indicating that Audit Quality does not significantly moderate the relationship between DTA and Earnings Management. These findings imply that, although high-quality auditors are expected to constrain earnings management practices, their moderating role was not empirically supported in this sample.
Does Firm Size Buffer Tax Aggressiveness? Examining Financial Distress and Capital Intensity Benny Oktaviano; Dian Sulistyorini Wulandari; Arthamivia Brilyana Rasidi
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12082

Abstract

This study investigates the relationships between financial distress, capital intensity, and tax aggressiveness, focusing on the moderating role of firm size. Utilizing a sample of property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023, the research employs quantitative methods to analyze the influence of financial distress and capital intensity on tax aggressiveness. The findings reveal that financial distress significantly increases tax aggressiveness, indicating that firms facing economic challenges are more likely to pursue aggressive tax strategies to enhance their cash flow. Additionally, capital intensity is positively associated with tax aggressiveness, as firms leverage their capital assets for potential tax benefits. However, the study finds that firm size does not significantly moderate the relationships between financial distress or capital intensity and tax aggressiveness, suggesting that the effects of these variables are consistent across different firm sizes. These results underscore the complex dynamics of corporate tax behavior and highlight the need for firms to carefully consider their tax strategies in the context of financial conditions and capital structure. The research contributes to a deeper understanding of tax aggressiveness in emerging markets and provides implications for corporate managers and policymakers regarding tax planning and regulation
Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress Benny Oktaviano; Edi Triwibowo; Sindik Widati
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4398

Abstract

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.
How CSR Disclosure Bridges Environmental Performance and Tax Avoidance Ahmad Bukhori Muslim; Benny Oktaviano; Neng Asiah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4399

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure, environmental performance, and tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research aims to determine whether CSR disclosure acts as a bridge linking environmental responsibility and fiscal behavior, and whether environmental performance moderates this relationship. Using a quantitative approach, data were collected from annual and sustainability reports, yielding 76 firm-year observations analyzed through multiple linear regression with moderating effects. The findings reveal that CSR disclosure has a significant negative effect on tax avoidance, while environmental performance also negatively affects tax avoidance and strengthens the impact of CSR disclosure. These results support the ethical alignment channel, suggesting that companies with strong environmental and social commitments tend to demonstrate higher fiscal responsibility. The implications of this study highlight the importance of integrating CSR and environmental strategies into corporate governance to promote transparency, ethical taxation, and sustainable business practices in Indonesia’s manufacturing sector.
ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies Ahmad Bukhori Muslim; Benny Oktaviano; Immanuel Setiawan Silitonga
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2488

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on corporate tax aggressiveness under regulatory pressure among companies listed on the Indonesia Stock Exchange (IDX). The increasing adoption of ESG reporting and the strengthening of sustainability regulations have intensified the need to understand whether greater corporate transparency contributes to more responsible tax behavior. Using a quantitative research design, this study analyzes panel data from non-financial IDX-listed companies during the 2021–2025 period. Secondary data are collected from annual reports, sustainability reports, and audited financial statements. Panel data regression with moderation analysis is employed to examine the relationship between ESG disclosure, regulatory pressure, and tax aggressiveness while controlling for firm characteristics. The findings indicate that ESG disclosure has a significant negative effect on tax aggressiveness, suggesting that firms with higher ESG transparency are less likely to engage in aggressive tax planning. Furthermore, regulatory pressure strengthens this relationship by encouraging greater compliance with tax and sustainability regulations. These findings contribute to the growing literature on ESG and corporate taxation by demonstrating the importance of institutional enforcement in promoting ethical corporate behavior. The study also provides practical implications for policymakers, investors, and corporate managers in strengthening ESG regulations and improving tax governance to support sustainable business practices.
Co-Authors Ahmad Bukhori Muslim Arthamivia Brilyana Rasidi Dhani Rosjadi Dian Sulistyorini Wulandari Edi Triwibowo Immanuel Setiawan Silitonga Neng Asiah Sindik Widati