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All Journal Jurnal Ilmiah Wahana Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bima Journal : Business, Management and Accounting Journal Journal of Accounting Inaba Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
Laras Angelia Nirwana Sari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax Avoidance In Healthcare Sector Companies: An Analysis Of Sales Growth, Capital Intensity, and The Moderating Role Of Institutional Ownership Putri, Anggitha Wiguna; Syahrudin, Muhammad; Sari, Laras Angelia Nirwana
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.
Good Corporate Governance from an Accounting Theory Perspective: A Literature Review Laras Angelia Nirwana Sari
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i04.1462

Abstract

This study aims to provide a comprehensive theoretical mapping of how Good Corporate Governance (GCG) is understood and examined through various accounting theories. While prior studies often emphasize empirical and regulatory compliance aspects, this literature review focuses on conceptual and theoretical foundations. Drawing from five dominant accounting theories Agency Theory, Positive Accounting Theory, Normative Accounting Theory, Critical Accounting Theory, and Social Accounting Theory. This article analyzes how each perspective contributes to the development of GCG. The findings show that most studies still rely heavily on Agency Theory, reflecting an economic-instrumental view of governance. In contrast, normative, critical, and social approaches remain underutilized, especially in the Indonesian context. The article suggests that expanding theoretical lenses is crucial to address the ethical, social, and sustainability dimensions of corporate governance. This study contributes to the academic discourse by synthesizing theoretical frameworks and encouraging a values-based approach to GCG.
Does institutional quality matter in SME financing? Empirical evidence on credit access and investment behavior Angelia Nirwana Sari, Laras; Setiawati, Liya
Journal Economic Business Innovation Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i2.273

Abstract

Purpose: Therefore, we are motivated to investigate how the quality of institution molds firms financing choices and investment behaviour over administrated external or internal sources of finance.Method: Adopting multivariate regression and moderation analysis, this paper conducted a quantitative research which investigated the association between institutional quality, financing access and investment behavior based on firm-level data.Findings: The findings indicate that the quality of institutions significantly increases the ability to access external finance, whereas institutional inefficiency raises reliance on internal capital. Interaction between external and internal financing further confirms a substitution effect: Firms tend to dynamically adjust their funding structure according to the strength of institutions. The empirical findings also reveal that the role of institutions in shaping tangible investment is all the more vital, stressing governance quality as a pre-requisite for both financial inclusiveness and capital creation.Novelty: This paper combines institutional and financing considerations in a single empirical setting to overcome the poor evidence on how institutional quality jointly determines access to finance and investment behaviour. It offers a new concept lens to explain substitution financing mechanisms in the institutional divergence, Emerging economies.Implications: The results are evidence that institutional reforms, transparency and governance improvement is a key element in the development of financial accessibility and investment growth. Policy makers should encourage institutional effectiveness to promote sustainable economic growth and alleviate firms’ reliance on internal capital sources.
Leveraging Intellectual Capital through Dynamic Capabilities for Sustainable Competitive Advantage Angelia Nirwana Sari, Laras; Setiawati, Liya
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.314

Abstract

Purpose: The purpose of this study is to identify the impact on long-run competitive advantage due to intellectual capital and the direct and moderating effect of dynamic capabilities in an integrated strategic management model. Method: The paper is quantitative using secondary panel data and adopts partial least squares structural equation modeling to test the posited relationships. Intellectual capital is proxied by value-based measures, long-term competitive advantage is represented in by financial and market based performance measures, and dynamic capabilities are operationalized using investment intensity in R&D-oriented innovation. Measurement model confirmation, structural model evaluation and moderation testing are the highlights of empirical analyses. Findings: The findings indicate that intellectual capital has a positive & significant effect on long-term competitive advantage. Dynamic capabilities also exhibit a significant direct effect on the long-term competitive advantage. Furthermore, dynamic capabilities positively moderate the relationship between IC and firm-based long-term competitive advantage, suggesting that firms with higher ability to sense and seize opportunities are more adept at transforming resource-based knowledge into competitive gains. Novelty: This research offers fresh empirical evidence by incorporating intellectual capital and dynamic capabilities into an integrated model of long-term competitive advantage, and emphasizing the contingent influence of dynamic capabilities to enhance strategic value of intellectual capital. Implications: The results have significant implications for strategists by highlighting the necessity for companies to develop both intellectual capital and dynamic capabilities altogether in order to secure sustainable competitive advantage within dynamic environments.
Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN Angelia Nirwana Sari, Laras; Syahrudin, M.
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.
Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer Angelia Nirwana Sari, Laras; Pawitri, Wiwit; Subagdja, Achmad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1035–1048

Abstract

Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.
Greenwashing dalam Pengungkapan ESG: Tinjauan Literatur Sistematis Melalui Analisis Teoretis dan Bibliometrik Mugisana, Radi; Eneng Nurdiana Septifani; Laras Angelia Nirwana Sari
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0212

Abstract

This study aims to examine greenwashing practices in Environmental, Social, and Governance (ESG) disclosure through a Systematic Literature Review (SLR) approach combined with theoretical and bibliometric analysis, utilizing Scopus-indexed journal articles from 2019 to 2025, supported by the Watase Uake Tools platform to ensure the selection and visualization of structured and relevant article keywords. The results of the study show that greenwashing practices tend to emerge when companies face pressure for legitimacy and high stakeholder expectations, while internal capacity and governance are not yet able to support substantive sustainability practices. Manipulation of report narratives, low report readability, and inconsistent ESG reporting standards also contribute to the spread of misinformation. The findings indicate that strengthening regulations, utilizing misinformation detection technologies such as artificial intelligence (AI), and strengthening governance are strategies to mitigate greenwashing. Bibliometric mapping shows that research related to greenwashing in ESG disclosure generally focuses on issues of regulation, transparency, governance, and reporting quality, while SLR methodology and bibliometric analysis are still limited. This study offers novelty by combining SLR analysis with bibliometrics and integrating legitimacy theory and stakeholder theory to provide a more comprehensive understanding of the root causes and future directions of research.
Co-Authors Eneng Nurdiana Septifani Liya Setiawati Mugisana, Radi Muhammad Syahrudin Putri, Anggitha Wiguna Subagdja, Achmad Wiwit Pawitri