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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Ilahiyah, Mar’a Elthaf
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Economics, Econometrics & Finance Education Social Sciences

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Governance, leadership, and compliance: Evidence on institutional ownership and executive characteristics from Indonesia Kurnianto, Sigit; Khan, Muhammad Arsalan; Ilahiyah, Mar’a Elthaf
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23980

Abstract

Although corporate tax compliance has been widely studied, the role of institutional ownership in conjunction with executive characteristics remains underexplored. Most studies have focused on advanced economies, providing little understanding of how corporate governance frameworks can improve tax compliance in developing countries with evolving regulatory structures like Indonesia. This study addresses this gap by examining the effect of institutional ownership on tax compliance among non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2024, with executive character as a moderating factor. Using 1,268 firm-year observations, the analysis employs descriptive statistics, Pearson correlations, and multiple linear regression. The findings indicate that institutional ownership positively affects tax compliance, thus supporting the agency theory perspective that institutional investors mitigate tax compliance gaps and enhance overall governance. These findings imply that institutional ownership improves tax compliance through enhanced governance and curtailing aggressive tax avoidance. When executives are risk-averse, the governance benefits are enhanced, but the effect is diminished when executives are risk-taking. High profitability and larger firm size bolster compliance capability, while high leverage places firms under pressure toward non-compliance.
PERANCANGAN IT BALANCED SCORECARD DI PERGURUAN TINGGI Ilahiyah, Mar’a Elthaf; Palupi, Dian
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.796 KB) | DOI: 10.24034/jiaku.v1i1.4993

Abstract

The implementation of the MEA competition in the field of higher education is undeniably very closely related to the industrial revolution 4.0 where all teaching and learning process systems no longer use traditional systems but require the practice of using advanced IT technology (Information Technology). The study took the object of the UNISLA private university in Lamongan, emphasizing a qualitative case study approach to see how the implementation of IT components became a Balanced scorecard strategy at UNISLA. There are several strategic goals in implementing the IT balanced scorecard at UNISLA, among others (financial perspective: cost efficiency and profit oriented, customer perspective: increasing the satisfaction of UNISLA users including students, lecturers, and education staff, internal business perspective: developing the use of IT as a the main foundation in UNISLA business processes, learning and growth perspectives: evaluation of IT improvement in UNISLA and improvement of UNISLA users' skills.) From the explanation above we can conclude that why the application of IT in the Balanced Scorecard is so important to be applied as a support in the industrial revolution 4.0.
Co-Authors Khan, Muhammad Arsalan Kurnianto, Sigit Palupi, Dian