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All Journal AKUNTABILITAS TIJAB (The International Journal of Applied Business) ACCRUALS (Accounting Research Journal of Sutaatmadja) Asia Pacific Fraud Journal Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Economics, and Social Development Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research Jurnal Applied Research in Management and Business JRABA Business and Entrepreneurial Review Economics, Business, Management, & Accounting Journal Journal of Business and Management Inaba Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Inaba of Community Services Journal Journal Of Economic Sciences (Ekuisci) Jurnal Audit, Pajak, Akuntansi Publik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Journal of National Paradigm - Based Resilience Strategy INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Muhammad Syahrudin
STIE Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Revealing the Role of the Audit Committee in Improving Audit Quality: Fee, Tenure, and Auditor Rotation Analysis Muhammad Syahrudin; Sani Susanto
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.944

Abstract

Background. Good audit quality reflects the level of confidence that the financial statements are free from material misstatement, whether caused by errors or fraud. When audit quality is low, for example, because auditors are not independent, tenure is too long without rotation, or the audit fee is too high, creating a conflict of interest, the risk of not detecting fraud increases. Aim. This study aims to reveal the strategic role of the audit committee in improving audit quality through analysing the relationship between fees, tenure, and auditor rotation on audit quality. With a quantitative approach and the aid of AMOS software, as well as Path Analysis techniques, this study aims to empirically map the structural relationship between these variables within the framework of governance and resource dependence. Methods. In conducting this research, the authors chose a research place in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. In terms of type, this research uses a quantitative approach. Data in the form of numbers is collected through access to the Indonesia Stock Exchange website. This research uses descriptive and verification methods. The analysis technique employed is path analysis, utilizing AMOS (Analysis of Moment Structures) software. Result. Based on the results of model testing, it is found that only audit fees affect the audit committee. The absence of an effect of audit fees on audit quality in companies can be attributed to the level of professionalism of public accounting firms, which continue to maintain optimal audit quality, regardless of the amount of fees received. In contrast, the tenure and auditor rotation variables in this study did not show a significant effect on the audit committee, which indicates that these two variables may not yet be the main factors considered by the audit committee in their supervisory practices, or that their effects are more indirect and take longer to be observed. Conclusion. Based on the test results obtained, it is found that: (1) Only audit fees affect the audit committee, (2) Based on the regression test results, it is found that FA has a significant adverse effect on KOM_AUDIT with an estimate value of -0.090, standard error of 0.019, critical ratio of -4.729, and significance level of p < 0.001. This indicates that an increase in FA will lead to a decrease in the Audit Committee (3) In general, these findings confirm that in this model, the FA factor has an essential role in influencing the Audit Committee. At the same time, other aspects have not shown a significant relationship. This result implies that efforts to increase or change FA need more attention to improve or maintain audit quality. (4) In this study, it was found that audit fees affect the audit committee but have no effect on the audit quality of manufacturing companies. This result aligns with the principle of Resource Dependence Theory, where companies, through audit committees, seek to manage their relationships with external auditors as audit service providers to secure a crucial resource: quality audit services. Implementation. With the increasing complexity and risk of financial fraud, the results of this study are expected to make theoretical and practical contributions in encouraging the improvement of audit quality, strengthening audit committees, and developing more accountable corporate governance policies.
Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN Laras Angelia Nirwana Sari; M. Syahrudin
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i2.333

Abstract

Purpose – This research explores the dynamic influences of fraud-related behavioral drivers alongside taxation governance and audit oversighton anti-fraud intentions.Design/methodology/approach – Based on a multilevel framework, the structural model of perceptions combines fraud behavior with taxgovernance mechanisms and audit oversight.Findings – Results demonstrate that fraud drivers, perceived tax transparency and environmental tax compliance orientation are not likely tohave both direct and indirect influences on anti-fraud intention. Objectively speaking, the mechanisms of oversight embedded in audit qualityalso fail to moderate these associations. The presence of formal governance systems and transparency tools is not enough to activate fraudawareness into intention to prevent behavior when enforcement credibility and personal contribution are minimized.Originality/value – The paper provides a unique combination of fraud behavioral theory, taxation governance and audit oversight in anintegrated framework and presents data-based discussions on the limitations of formal controls in perception-based anti-fraud environments.Research implications – The results suggest that there is a need for theoretical expansion by including enforcement salience, institutionaltrust and moral engagement to further understand anti-fraud behaviour not only as the result of structural governance mechanisms.
Analisis Dampak Pariwisata Berkelanjutan terhadap Kinerja Keuangan Destinasi Wisata: Perspektif Sustainable Development Goals (SDGs) Wiwit Pawitri; Muhammad Syahrudin; Laras Angelia Nirwana Sari; Liya Setiawati
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/fq9vd943

Abstract

Research on sustainable tourism has grown significantly in recent years as increasing attention is given to sustainability issues within the tourism sector. However, empirical studies that specifically examine the impact of sustainable tourism on destination financial performance within the framework of the Sustainable Development Goals (SDGs) remain relatively limited. Therefore, this study aims to analyze the relationship between sustainable tourism, the SDGs, and destination financial performance. This study employs a quantitative research approach using a survey method involving tourism stakeholders in West Java Province, Indonesia. Data were collected through structured questionnaires measured using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. A total of 200 respondents were selected using purposive sampling. The study is grounded in Stakeholder Theory and the Resource-Based View (RBV) to explain the relationship between sustainable tourism practices and the economic performance of tourism destinations. The results indicate that sustainable tourism has a positive and significant effect on destination financial performance. In addition, the SDGs also have a positive and significant effect on destination financial performance. However, the moderating effect of SDGs on the relationship between sustainable tourism and destination financial performance is not statistically significant. This study contributes to the sustainable tourism literature by integrating the SDGs framework as a moderating variable in examining the economic implications of sustainable tourism practices on destination financial performance.
Digital Green Human Resource Management and Organisational Sustainability Muhammad Syahrudin
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.84654

Abstract

Background: Digital Green Human Resource Management (DGHRM) has emerged from rapid transitions in HR systems. Research on Digital Green Human Resource Management (DGHRM) remains fragmented: only 50 studies were identified between 2020 and 2025, mostly from Asian countries, with limited evidence from other regions and fragmented theoretical approaches. It pays little attention to how digitalization creates conflicting effects on sustainability. Objective: This paper systematically reviews contributions to GHRM and DGHRM by focusing on their conceptual evolution, prevailing theories, methodologies, and influence on organizational sustainability and ESG performance over the period 2020 to 2025. Method: The authors followed the PRISMA 2020 protocol and SPAR-4-SLR methodology for a Systematic Literature Review (SLR). They used set keywords for GHRM, digital HRM, and sustainability to collect publications from Scopus and Web of Science. Results: DGHRM demonstrates substantial capacity to incorporate digital tools, such as artificial intelligence, HRIS, and predictive analytics, to improve efficiency, transparency, and the quality of sustainability reporting. The persistent digital sustainability paradox is evident: while DGHRM enhances organizational sustainability performance, it simultaneously raises concerns about energy consumption, data privacy, and algorithmic bias. Conclusion: DGHRM involves connecting employee behaviours at the micro level through digital innovation to sustainable outcomes at the macro level. The Resource-Based View, the Stakeholder Theory, and Dynamic Capabilities further advance conceptual clarity, and it would be beneficial for future research to connect these theories. Future research should also include more ethical governance, methodological pluralism, and geographical balance. Keywords: digital GHRM; employee green behaviour; ESG, sustainable growth, SDGs.
The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Muhammad Syahrudin; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
Liquidity In Its Influence On Tax Aggressiveness Ceri Febriani Nurfadillah; Achmad Subagdja; Muhammad Syahrudin
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Abstract

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting Guna Ismawan; Wiwit Pawitri; Muhammad Syahrudin
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.381

Abstract

Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Tax Avoidance In Healthcare Sector Companies: An Analysis Of Sales Growth, Capital Intensity, and The Moderating Role Of Institutional Ownership Anggitha Wiguna Putri; Muhammad Syahrudin; Laras Angelia Nirwana Sari
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.486

Abstract

This study aims to analyze the effect of sales growth and capital intensity on tax avoidance, with institutional ownership as a moderating variable, in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with a descriptive-associative design. Secondary data were obtained from company financial statements, with a total of 39 observations selected using purposive sampling. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 13 software. The findings reveal that sales growth and capital intensity have no significant effect on tax avoidance. Furthermore, institutional ownership does not moderate the relationship between sales growth or capital intensity and tax avoidance. This study offers insights for regulators to improve fiscal oversight in the healthcare sector.  This study contributes to the literature on tax governance and provides practical implications for regulators to strengthen fiscal oversight policies.
Institutional governance and regulatory quality in building trust in pawnshop services Muhammad Syahrudin; Wiwit Pawitri; Rheishi Alma Nazarani Sanusi
Journal of National Paradigm-Based Resilience Strategy Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/napbres.v3i2.2026.3469

Abstract

Background: The rapid expansion of pawnshop services within emerging financial systems has increased their socio-economic importance and institutional relevance. However, existing financial trust literature remains predominantly bank-centric and continues to conceptualize trust primarily through customer satisfaction, service quality, and interpersonal interaction. Such approaches remain insufficient for explaining trust formation in collateral-based financial services characterized by custodial dependency, asymmetric vulnerability, and institutional exposure. This study aims to conceptualize institutional trust in pawnshop services as an outcome of governance–regulation alignment within alternative financial systems. Methods: This study adopts a conceptual theory-building design using an abductive reasoning approach. Drawing upon institutional theory, governance theory, and regulatory credibility theory, the study develops an integrative conceptual framework through iterative theoretical synthesis and analytical refinement. Findings: The study argues that institutional trust in pawnshop services does not emerge solely from individual perceptions of service quality, but from the institutional coherence between governance quality and regulatory credibility. The study introduces custodial vulnerability as a distinct conceptual construct describing the ethical, relational, and institutional exposure experienced by consumers in collateral-based financial transactions. The findings further indicate that transparent governance practices, procedural fairness, accountability mechanisms, and credible regulatory oversight collectively strengthen institutional legitimacy and public trust. Conclusion: This study reconceptualizes trust in pawnshop services as an emergent institutional outcome rather than merely an interpersonal or psychological perception. The proposed framework highlights the importance of governance–regulation alignment as a structural foundation of sustainable institutional trust within alternative financial services. Novelty/Originality of this Study: This study offers two primary conceptual contributions by introducing custodial vulnerability as a novel construct within collateral-based finance and by positioning governance–regulation alignment as the structural basis of institutional trust formation in pawnshop services.
Co-Authors Abroza, Ahmad Achmad Subagdja Albani Alfinawa Alexandre de Sousa Guterres Alexandre de Sousa Guterres Amelia Setiawan Anggitha Wiguna Putri Ardelia, Dea Devina Aysarah Nuryana Ceri Febriani Nurfadillah Fitriana Fitriana Fitriana Fitriana Frans Yohanes Guna Ismawan Guna Ismawan Hafitriyanti, Reza Ace Hamfri Djajadikerta Irma Suryani Irma Suryani Iwan Ardiansyah Kosasih KOSASIH KOSASIH, KOSASIH Laras Angelia Nirwana Sari Liya Setiawati M. Galih Munggaran M. Galih Munggaran Muhamad Rafil Aunuddin Muhammad Haris Nurfadillah, Ceri Febriani R. Wedi Rusmawan Kusumah Radi Mugisana Resna Meliawati Rheishi Alma Nazarani Sanusi Riki Julianto Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita