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Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.

Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.

Transformasi Pemasaran UMKM dengan Digital Marketing: Solusi Pemasaran di Era Modern di Kecamatan Bojongsari Setianingsih, Setia; Hakim, Dzaki Taufiqul; Hardila, Ika; Nurrizqi, Siti Aisyah; Putra, Topan ade; Holiawati; Ruhiyat, Endang
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.48890

Kegiatan ini bertujuan untuk mengembangkan Program Kreativitas Mahasiswa (PKM) dengan tema Peningkatan Kapasitas UMKM Melalui Inovasi Pembukuan Sederhana: Solusi Penguatan Keuangan Usaha Mikro di Era Digital. UMKM merupakan sektor dominan dalam perekonomian Indonesia, namun masih menghadapi tantangan besar dalam pengelolaan keuangan, khususnya pada aspek pencatatan yang sistematis dan terdokumentasi. Banyak pelaku UMKM belum memiliki pemahaman dan keterampilan dasar dalam pembukuan, yang berdampak pada terbatasnya akses permodalan dan rendahnya profesionalitas usaha. Kegiatan pengabdian ini bertujuan memberikan pelatihan dan pendampingan pencatatan keuangan sederhana, baik manual maupun digital, kepada pelaku UMKM dan individu masyarakat. Metode kegiatan meliputi penyuluhan, pelatihan interaktif, serta simulasi pembuatan laporan keuangan dasar menggunakan media sederhana seperti buku kas, Excel, dan aplikasi seperti BukuWarung. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya pencatatan keuangan, keterampilan dalam menggunakan alat pembukuan, serta kesadaran untuk memisahkan keuangan pribadi dan usaha. Inovasi pembukuan sederhana terbukti menjadi solusi strategis bagi UMKM dalam meningkatkan transparansi, akuntabilitas, dan daya saing usaha mereka di tengah tantangan digitalisasi ekonomi. Kata Kunci: UMKM; pembukuan sederhana; literasi keuangan; digitalisasi;

The Effect of Fraud Hexagon on Financial Statement Fraud with Corporate Governance as a Moderating Hardila, Ika; Widiyati, Dian; Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p23-42

The rapid dynamics of the business environment and the increasing cases of financial statement fraud highlight the importance of strengthening internal control mechanisms within companies. This study aims to analyze the effect of the fraud hexagon on financial statement fraud, with corporate governance serving as a moderating variable, in companies listed on the Indonesian Institute for Corporate Directorship (IICD) during the period 2022–2024. The research employed an associative quantitative method using secondary data obtained from the companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 51 observations. Data analysis techniques included panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12 software. The results indicate that the rationalization and capability variables significantly affect financial statement fraud, while financial stability, external pressure, opportunity, ego, and collusion have no significant effect. Moderation testing results show that corporate governance is able to moderate the relationship between rationalization and financial statement fraud but cannot moderate the relationships of other fraud hexagon variables. Overall, the fraud hexagon variables significantly influence financial statement fraud. These findings suggest that financial statement fraud is driven by a combination of financial, structural, and behavioral factors, and indicate that the role of corporate governance still has limitations in controlling certain elements of the fraud hexagon.

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