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All Journal Jurnal Manajemen Terapan dan Keuangan Media Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Panrita Abdi - Jurnal Pengabdian pada Masyarakat al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Kompetif Journal of Economics and Business Letters Jambi Accounting Review (JAR) International Journal of Integrative Sciences Eduvest - Journal of Universal Studies Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Kajian Akuntansi Blantika : Multidisciplinary Journal Journal of Economics, Assets, and Evaluation Jurnal Akuntansi Jurnal Pengabdian Masyarakat dan Penelitian Terapan Dhana Harmoni Economics: International Journal of Economics and Accounting
Wiralestari
Universitas Jambi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Rani Nur Az-zahra Osman; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable Mahardian Hersanti Paramita; Wiralestari Wiralestari; Nela Safelia
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mbcmc447

Abstract

This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.
THE EFFECT OF PROFITABILITY, LIQUIDITY, INDEPENDENT BOARD OF COMMISSIONERS AND AUDIT COMMITTEE ON COMPANY VALUE Tiara Estafania Saputri; Wiralestari; Salman Jumaili
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7930

Abstract

Abstract. This study analyzes the effect of profitability, liquidity, independent board of commissioners, and audit committee on company value. The population in this study consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2021–2023. The sampling method used is purposive sampling. The sample in this study consisted of 47 companies observed over 3 years, and after outlier data was removed, the total sample amounted to 130. This study is a quantitative study using secondary data from the Indonesia Stock Exchange. The data analysis techniques used include descriptive statistics, classical assumption tests: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, hypothesis testing was conducted using multiple linear regression analysis with IBM Statistical Product and Service Solution (SPSS) Version 27 software. The analysis results show that profitability, liquidity, independent board of commissioners, and audit committee simultaneously have a statistically significant effect on company value. However, when analyzed partially, only profitability, liquidity, and the audit committee significantly effect company value, while the independent board of commissioners has no significant effect on company value. These findings indicate that company value in the industrial sector is influenced by financial performance and internal governance, providing important insights for investors and company management.
NILAI PERUSAHAAN: KINERJA ESG, LIKUIDITAS, DAN LEVERAGE PADA PERUSAHAAN IDX ESG LEADERS Nurjannah Nurjannah; Enggar Diah Puspa Arum; Wiralestari
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2632

Abstract

Penelitian ini penting karena nilai perusahaan mencerminkan persepsi pasar terhadap kinerja dan prospek perusahaan. Kinerja ESG, likuiditas, dan leverage diteliti karena ketiganya merupakan faktor-faktor keuangan dan keberlanjutan yang dapat memengaruhi risiko, kepercayaan investor, serta valuasi pasar perusahaan, terutama bagi perusahaan yang terdaftar dalam indeks IDX ESG Leaders. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG), likuiditas, dan leverage terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Indeks IDX ESG Leader periode 2020–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q sebagai indikator penilaian pasar terhadap kinerja dan prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi resmi Bursa Efek Indonesia. Sampel penelitian ditentukan menggunakan metode total sampling dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja ESG yang diukur menggunakan ESG Risk berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan risiko ESG yang tidak dikelola secara optimal dapat menurunkan nilai perusahaan. Likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pengelolaan risiko ESG yang efektif serta penggunaan leverage secara optimal berperan penting dalam meningkatkan nilai perusahaan, khususnya pada perusahaan yang berorientasi pada prinsip keberlanjutan.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT (Studi pada Kantor Baznas Provinsi Jambi) Anjelika Denya Putri; Wiralestari Wiralestari; Fitrini Mansur
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2790

Abstract

This study aims to analyze the influence of transparency, accountability, and utilization of information technology on the quality of financial reports in zakat management organizations, with a case study at the Jambi Province BAZNAS Office. This research is motivated by the existence of problems related to information transparency, management responsibility, and the utilization of information technology that has not been optimal. This study uses a quantitative approach with a multiple linear regression analysis method, and data obtained through questionnaires to 77 respondents are processed with the SPSS Statistics Version 26 program. The results of the study indicate that the variables of transparency, accountability, and utilization of information technology together have a significant effect on the quality of financial reports in zakat management organizations. The results of the study individually, show a positive and significant effect only on the variable of utilization of information technology, while transparency and accountability do not show a significant effect on the quality of financial reports in zakat management organizations
The Effects of Non-Debt Tax Shields, Company Size, and Asset Structure on the Capital Structure of the Technology Sector Tari Apriani; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari
Blantika: Multidisciplinary Journal Vol. 4 No. 5 (2026): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i5.496

Abstract

The dynamic nature of the economy and the dominance of intangible assets have made determining an optimal funding structure in the technology industry increasingly complex. This research aims to analyze the effect of non-debt tax shields, firm size, and asset structure on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach with panel data regression analysis, processed using EViews 13. The sample consisted of 20 companies selected through purposive sampling, yielding 100 firm-year observations. The results of the partial test show that the non-debt tax shield has a negative and significant effect on capital structure, while firm size has a positive and significant effect. In contrast, asset structure has no significant effect. Simultaneously, these three variables collectively affect capital structure, with an adjusted R-squared value of 34.12%. The findings of this study confirm the relevance of trade-off theory in the technology sector in Indonesia, whereby non-debt tax shield capacity and operational scale serve as the primary determinants of financing policy. The implications of these findings suggest that technology companies should prioritize the capitalization of intangible assets to achieve tax efficiency without increasing default risk, while creditors are encouraged to shift their valuation paradigm from tangible collateral toward innovation potential and intangible asset value.
Co-Authors Ahmad Bunayya W Amirul Afif Muhamat Anjelika Denya Putri Aulia Beatrice Brilliant Ayu Pitri R Bambang Gunawan S Camelia Camelia Christian Pratenta S Delta Rizky A Destipa Imelia desty puji r Dewi Fitriani Dwi Annisa A Dwi Febri S Edy Firza Elisa Rama Yanti Enggar Arum Enggar D. P. Arum Enggar Diah Puspa Arum Ester Salsanabila Jipa Esty Octesy Fitriani Mansur Fitrini Mansur Fredy Olimsar Iin Tamarisa Ilham Wahyudi Iskandar Sam Istiqomah Malinda SB liana parahdila Lovinza Lutfi Mahardian Hersanti Paramita Martha Yurdila J Mukhzarudfa, Mukhzarudfa Nela Safelia Nela Safelia Novita Ekasari Nurhayani Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Poni Hasperi Rahayu Rahayu Rahayu Rahayu Rahayu Rahman Hakim Ramadhan, Ivan Rani Nur Az-zahra Osman Rico Wijaya Rico Wijaya Z Riski Hernando Rita Friyani Safitriyanti Safitriyanti Salman Jumaili Sri Rahayu Sri Widiyati Susfayetti Syada Aryanto Tari Apriani Tesa Hikmatia R Tiara Estafania Saputri Widya Sari Wendry Wiwik Tiswiyanti Yuliana Yuliana Zamzami