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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Journal of Social And Economics Research journal of social and economic research
Huda Trihatmoko
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Avoidance: Executive Character, Leverage, Audit Quality and Firm Size Huda Trihatmoko; Ridarmelli; Admid Aisyah Amanah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.894

Abstract

The purpose of this study is to ascertain how tax avoidance is impacted by executive character, leverage, audit quality, and firm size. The population of the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the years 2016–2021 is used in this study. Purposive sampling is the sample selection technique employed in this quantitative study design. This study examines the effects of firm size, audit quality, executive character, and leverage on tax avoidance using panel data regression and a Random Effect Model (REM). The results of the study indicate that executive character and audit quality have a significant influence on tax avoidance practices. This finding indicates that executive personal characteristics, such as the tendency to take risks or be ethical, can influence a company's decision to conduct tax avoidance. In addition, good audit quality can suppress such practices by increasing transparency and accountability. On the other hand, leverage and company size variables do not show a significant influence on tax avoidance. This indicates that the amount of debt or company scale is not always a determining factor in tax avoidance decisions. Thus, this study provides important insights into internal and external factors of the company that influence the tax strategies implemented.
WHEN GOODWILL IS NOT ALWAYS GOOD: AN ANALYSIS OF THE IMPACT OF INTANGIBLE ASSETS ON THE VALUE OF INDONESIAN MEDIA COMPANIES Muhammad Farid Alrasyid; Inung Wijayanti; Huda Trihatmoko; Laras Rayi Saraswati
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.957

Abstract

This study aims to analyze the effect of goodwill and financial performance on the firm value of media companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that negative goodwill has a significant impact on company value with a significance value of 0.002, indicating the need for proper financial reporting management to reduce investor distrust. Meanwhile, profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), does not have a significant effect, with significance values of 0.403 and 0.970, respectively. This suggests that asset management efficiency and the ability to generate profits still need improvement. Leverage, measured by the Debt to Asset Ratio (DAR), has a significant positive effect on firm value with a significance value of 0.044, indicating that appropriate debt utilization can enhance firm value. In addition, the activity ratio, measured by Total Asset Turnover (TATO), also has a significant positive effect with a significance value of 0.028, reflecting the company's efficiency in utilizing assets. These findings emphasize that companies should prioritize managing goodwill, leverage, and asset efficiency to improve firm value in the eyes of investors.
WHEN GOODWILL IS NOT ALWAYS GOOD: AN ANALYSIS OF THE IMPACT OF INTANGIBLE ASSETS ON THE VALUE OF INDONESIAN MEDIA COMPANIES Muhammad Farid Alrasyid; Inung Wijayanti; Huda Trihatmoko; Laras Rayi Saraswati
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.957

Abstract

This study aims to analyze the effect of goodwill and financial performance on the firm value of media companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that negative goodwill has a significant impact on company value with a significance value of 0.002, indicating the need for proper financial reporting management to reduce investor distrust. Meanwhile, profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), does not have a significant effect, with significance values of 0.403 and 0.970, respectively. This suggests that asset management efficiency and the ability to generate profits still need improvement. Leverage, measured by the Debt to Asset Ratio (DAR), has a significant positive effect on firm value with a significance value of 0.044, indicating that appropriate debt utilization can enhance firm value. In addition, the activity ratio, measured by Total Asset Turnover (TATO), also has a significant positive effect with a significance value of 0.028, reflecting the company's efficiency in utilizing assets. These findings emphasize that companies should prioritize managing goodwill, leverage, and asset efficiency to improve firm value in the eyes of investors.
Co-Authors Admid Aisyah Amanah Inung Wijayanti Laras Rayi Saraswati Muhammad Farid Alrasyid Ridarmelli