Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan International Journal of Economics, Business Management and Accounting
Pandaya Pandaya
Universitas Teknologi Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Unlocking Value: The Impact Of Investment Opportunity Set And Corporate Governance Supriatiningsih Supriatiningsih; Pandaya Pandaya; Ramayuli Ramayuli; Aulia Maharani
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.2053

Abstract

This study examines the impact of corporate governance and investment opportunity set (IOS) on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022, using a sample of 18 companies and 90 observations. The focus of this research is to identify the roles of managerial ownership, board size, and audit committee in influencing corporate performance. The results show that managerial ownership and board size positively affect firm value, while IOS and the number of audit committees have no significant impact. This research contributes to the literature on corporate governance in Indonesia, providing insights into how these factors influence corporate performance, and serves as a foundation for further studies aimed at improving corporate governance structures in the Indonesian banking sector   Keywords: Investment Opportunity Set, Managerial Ownership, Number of Board of Commissioners, Audit Committee, Firm Value
POWER, EGO, AND POLITICAL EMBEDDEDNESS: EXPLAINING TAX AVOIDANCE IN INDONESIAN MINING COMPANIES Supriatiningsih Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Co-Authors Aulia Maharani Hidayat Darwis Luckman Ibrahim Nova Rini Ramayuli Ramayuli Supriatiningsih, Supriatiningsih