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All Journal Jurnal Akuntansi dan Keuangan Jurnal Accounting Unipa
Selma Putri Safira
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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Audit, Gender, and Taxes: The Interplay Between Female CEOs and Big Four Auditors Nurul Fitriani; Selma Putri Safira
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.117-127

Abstract

This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study explores how gender and audit quality influence corporate financial behavior. Using 1,001 firm-year observations from publicly listed Indonesian companies between 2021 and 2023, regression analysis tested the effects of female leadership and Big Four auditors on tax strategies. Findings reveal that companies led by female CEOs tend to engage in higher levels of tax avoidance. However, when Big Four auditors are involved, this relationship weakens, demonstrating the role of high-quality audits in curbing managerial discretion and enhancing accountability. The study offers fresh insights into corporate governance in emerging markets.
Penerapan Expected Credit Loss (ECL) dalam Pembentukan Cadangan Kerugian Kredit Berdasarkan PSAK 71 Zahra Mardhiyanik; Selma Putri Safira
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 2 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan PSAK 71 tentang Instrumen Keuangan membawa perubahan dalam pengakuan dan pengukuran kerugian kredit melalui pendekatan Expected Credit Loss (ECL). Pendekatan ini menggantikan incurred loss pada PSAK 55 dengan pengukuran yang lebih forward-looking karena mempertimbangkan risiko kredit sejak awal. Penelitian ini bertujuan untuk mendeskripsikan penerapan ECL berdasarkan PSAK 71 dalam pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) serta implikasinya terhadap kualitas pelaporan keuangan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan data sekunder berupa data kredit, data anuitas, hasil perhitungan ECL, dan dokumen pendukung yang diperoleh selama kegiatan magang. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan studi pustaka. Analisis dilakukan dengan mengidentifikasi proses perhitungan ECL, pembentukan CKPN, seta dampaknya terhadap penyajian laporan keuangan. Hasil penelitian menunjukkan bahwa metode ECL menghasilkan cadangan kerugian kredit yang mempertimbangkan estimasi risiko masa depan melalui komponen Probability of Default (PD), Loss Given Default (LGD), dan Exposure at Default (EAD). Penerapan ECL memungkinkan CKPN dibentuk lebih dini, mendukung prinsip kehati-hatian, serta meningkatkan relevansi informasi keuangan bagi pengguna laporan keuangan.
Co-Authors Nurul Fitriani Zahra Mardhiyanik