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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Accounting Inaba Journal Economic Business Innovation
Laras Angelia Nirwana Sari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Liya Setiawati Putri, Anggitha Wiguna