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All Journal JURNAL ECONOMINA Accounting Journal of Ibrahimy (AJI) Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Izza Ashsifa
Department Of Management, Universitas Muria Kudus
Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Nisa Ramadhani; Zaenal Afifi; Izza Ashsifa
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5669

Abstract

Tax avoidance is an effort to reduce the tax burden without violating any laws or other applicable regulations. This study aims to determine the influence of institutional ownership, capital intensity, inventory intensity, and transfer pricing on tax avoidance. This research uses a quantitative method with secondary data obtained from www.idx.com and applies agency theory. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling with a total of 94 observations. The analytical technique employed in this study is panel data multiple regression analysis using Eviews 12. The results of this study indicate that capital intensity has a negative effect on tax avoidance, while institutional ownership, inventory intensity, and transfer pricing do not affect tax avoidance
Who Governs Bank Stability Amid Crises? Evidence From Broad Characteristics, Risk, and Performance Linda Putri Nadia; Izza Ashsifa; Izzat Firdausi; Anton Satria Prabuwono
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23776

Abstract

Introduction: This study explores a relatively under-researched area in Indonesia, namely the influence of women board members on bank performance and risk. This study fills a crucial gap in the literature on the influence of board characteristics on bank risk-taking and performance in Indonesia, a country in Asia with characteristics distinct from those of European countries. We investigate the impact of board characteristics on bank risk and performance. Methods: We used unbalanced panel data comprising 594 bank-year observations from Bank Indonesia for 2003-2022 and tested the model using a fixed-effects model, controlling for bank and year effects  Results: This study found that women board members have a positive effect on bank performance and a negative impact on bank risk. On the other hand, we find robust results related to women directors have a positive impact on bank performance and a negative impact on bank risk, even though examined with different models and proxies. On the other hand, Board size positively affects bank stability but shows no consistent impact on credit risk or performance during crises. In contrast, board independence is negatively associated with stability and weakens bank performance during crisis periods. Conclusion and suggestion: This research can contribute to the government’s attention to the importance of gender diversity on boards of directors. These study results can also guide other developing countries with similar legal systems.
Pengaruh Kemajuan Teknologi Investasi, Sosial Media Edukasi Saham, Motivasi Dan Pengetahuan Investasi Terhadap Minat Investasi Di Pasar Modal Pada Generasi Z Kabupaten Kudus Fitriana Eka Suci; Nafi Inayati Zahro; Izza Ashsifa
JURNAL ECONOMINA Vol. 3 No. 11 (2024): JURNAL ECONOMINA, November 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i11.1483

Abstract

Penelitian ini menguji pengaruh kemajuan teknologi investasi, sosial media edukasi saham, motivasi dan pengetahuan investasi terhadap minat investasi Generasi Z di Kabupaten Kudus. Metode yang digunakan adalah kuantitatif dengan survei kepada 426 responden melalui purposive sampling. Analisis dilakukan menggunakan PLS-SEM dengan SmartPLS 4. Hasil penelitian menunjukkan varibel perkembangan teknologi, sosial media eduaksi saham, motivasi investasi, pengetahuan ivestasi berpengaruh positif signifikan terhadap minat investasi.
Co-Authors Anton Satria Prabuwono Fitriana Eka Suci Izzat Firdausi Linda Putri Nadia Nafi’ Inayati Zahro Nisa Ramadhani Zaenal Afifi