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All Journal Educoretax Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Misqiyah, Naela Zaqiyatul
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Moderating Role Of Intellectual Capital In The Relationship Between Tax Avoidance And Firm Value Nidaurrifa, Ahamiah; Misqiyah, Naela Zaqiyatul; Firmansyah, Amrie
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.723

Abstract

This research examines the relationship between tax avoidance and firm value by placing intellectual capital as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) operating in the primary consumer goods sector, especially those in the food and beverage industry for 2019-2022. The method uses multiple linear regression panel data analysis to test the hypothesis. There were 68 samples used in testing after purposive sampling was carried out. The research results show that tax avoidance does not affect firm value. The presence of intellectual capital also cannot moderate the relationship between these two variables. It is hoped that this research can add to the literature for further research regarding the relationship between tax avoidance and firm value by including intellectual capital as a moderating factor. This research also contributes to investors making investment decisions related to tax planning policies in companies in the primary consumer sector, especially those in the food and beverage industry.
Reconstructing Audit Evidence Integrity through Digital Forensics Misqiyah, Naela Zaqiyatul; Sopian
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.001

Abstract

Purpose: this study determines how the digital forensics laboratory (DFL) is used to assist investigative audit.Method: this study adopts a descriptive qualitative research design. Results: the use of BPKP’s Digital Forensics Laboratory (DFL) complies with international standards, which have been codified in BPKP rules and SOPs.Novelty: the author examines the use of the DFL, both the concept and the actual practices.Contribution: this study enriches the literature on digital forensics and serve as a reference for BPKP's Deputy for Investigation in enhancing the effectiveness of digital forensics laboratory utilization. Abstrak: Merekonstruksi Integritas Bukti Audit melalui Forensik DigitalTujuan: untuk mengetahui bagaimana laboratorium forensik digital (DFL) digunakan dalam membantu audit investigatif.Metode: penelitian ini menggunakan desain penelitian deskriptif kualitatif.Hasil: penggunaan laboratorium forensik digital BPKP telah mematuhi standar internasional yang telah dikodifikasi ke dalam peraturan dan SOP BPKP.Kebaruan: penulis menguji penggunaan DFL, baik dari sisi konsep maupun praktik aktual di lapangan.Kontribusi: penelitian ini memperkaya literatur mengenai forensik digital dan menjadi referensi bagi Deputi Bidang Investigasi BPKP dalam meningkatkan efektivitas pemanfaatan laboratorium forensik digital.
Co-Authors Amrie Firmansyah Nidaurrifa, Ahamiah Sopian