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All Journal JURNAL ECONOMINA International Journal of Economics, Management and Accounting
Napisah Napisah
Universitas Pamulang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Earnings Management As A Pathway Between Rpt, Capital Intensity, And Tax Aggressiveness: Audit Quality Perspective Napisah Napisah; Yuliana Sari
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3213

Abstract

This study examines the effect of Related Party Transactions (RPT) and Capital Intensity (CI) on Tax Aggressiveness, with Earnings Management serving as an intervening variable and Audit Quality as a moderating variable. The study employs a quantitative approach using industrial sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The final sample consists of 12 companies, resulting in 60 firm-year observations. Panel data regression analysis is employed to test the proposed hypotheses. The results indicate that Related Party Transactions do not affect Earnings Management but have a positive effect on Tax Aggressiveness, and this relationship is not mediated by Earnings Management. In contrast, Capital Intensity positively affects Earnings Management but does not significantly affect Tax Aggressiveness, although its effect on Tax Aggressiveness is mediated by Earnings Management. Furthermore, Earnings Management has a significant negative effect on Tax Aggressiveness, while Audit Quality does not moderate the relationship between Earnings Management and Tax Aggressiveness.
The Effect of Learning Environment, Learning Motivation, and Family Economics on Student Learning Achievement Rangga Adhitia Hermawan; Napisah Napisah; Endang Ruhiyat; Ferry Doringin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 8 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i8.223

Abstract

Education is an element that cannot be separated from humans, through education humans have the responsibility of fostering humans to have good quality, intelligent, and responsible for themselves, society, nation, and country, even spiritual responsibility so that humans as learners can carry out their religious teachings properlyThis study uses cross-sectional quantitative research techniques. The population in this study was 357 students. researchers used the slovin formula in determining the number of research samples so that 191 samples were obtained in this studyThe learning environment, learning motivation and family economy have an influence on learning achievement by 37.9%The learning environment variable has no effect on learning achievement partially The learning motivation variable affects learning achievement partially The family economy variable affects learning achievement partially The learning environment, learning motivation and family economy on learning achievement simultaneously
The Influence of Corporate Value and Corporate Social Responsibility Disclosure on Risk Management with Good Corporate Governance as a Moderator Napisah Napisah; Regina Deia Soeparyono
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.300

Abstract

This study examines the influence of corporate value and corporate social responsibility (CSR) disclosure on enterprise risk management (ERM), with good corporate governance (GCG) as a moderating variable. Using associative quantitative methods, the research analyzed panel data from 15 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. The findings show that corporate value does not significantly affect risk management, while CSR disclosure has a positive and significant effect on ERM. Furthermore, GCG does not moderate the relationship between corporate value and ERM, but it significantly moderates the relationship between CSR disclosure and ERM. The results suggest that GCG enhances the company’s transparency and accountability, particularly in aligning CSR practices with effective risk mitigation. The study supports the agency theory perspective, emphasizing the role of information disclosure in minimizing asymmetries between management and stakeholders. Overall, the research highlights the strategic importance of CSR and governance quality in strengthening corporate risk management practices in Indonesian energy firms.
Co-Authors Endang Ruhiyat Ferry Doringin Rangga Adhitia Hermawan Regina Deia Soeparyono Yuliana Sari