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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Karsam Karsam
Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia.
Economics, Econometrics & Finance

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The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance Tikkos Sitanggang; Karsam Karsam; Solihin Solihin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5680

Abstract

This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monitoring role. On the other hand, institutional ownership does not moderate the relationship between transfer pricing and tax avoidance. This study offers important implications for corporate management, regulators, and investors to consider the interaction between internal factors when addressing and managing tax avoidance behavior.
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Richan Nurhasan Mudzakar; Karsam Karsam; Atik Budi Paryanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

Abstract

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.
The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable Nanang Mursid; Karsam Karsam; Atik Budi Paryanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6699

Abstract

This study aims to analyze the effect of budgetary slack on managerial performance with leadership style as a moderating variable in companies in DKI Jakarta. The research uses a quantitative approach with the explanatory research method. Data were collected thru questionnaires distributed to 220 respondents, consisting of middle and upper-level managers from 68 companies. The analysis technique used is Partial Least Square-based Structural Equation Modeling (SEM-PLS). The research results show that budgetary slack has a positive and significant impact on managerial performance. This indicates that slack can provide flexibility for managers in facing uncertainty and achieving performance targets. Additionally, leadership style has also been proven to have a positive and significant impact on managerial performance and is the most dominant variable in the research model. Furthermore, leadership style is capable of moderating the relationship between budgetary slack and managerial performance, although with a relatively small influence. This research implies that companies need to effectively manage budgetary slack practices and improve the quality of leadership styles to support managerial performance. Future research is recommended to add other variables and expand the research subjects to obtain more comprehensive results.
The Effect of Professional Skepticism, Independence and Auditor Ethics on Fraud Prevention by Moderating Audit Quality (Study at Public Accountant Firm Jojo Sunarjo and Partners) Hary Aprianto; Basyiruddin Nur; Karsam Karsam
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6866

Abstract

The purpose of this research is to determine the influence of Professional Skepticism, Independence, and Auditor Ethics on Fraud Prevention moderated by Audit Quality. The research method used is a quantitative research approach. The data for this research was obtained from the distribution of questionnaires to all JS & R Public Accountant Offices, totaling 100 Auditor respondents. The analysis technique used was PLS SEM version 4. Based on the research results, it is stated that Professional Skepticism has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.307 and a p-value of 0.018. Independence has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.238 and a p-value of 0.013. Auditor Ethics has a significant positive effect on Fraud Prevention with a path coefficient value of 0.256 and a p-value of 0.002. Audit Quality moderates the effect of Professional Skepticism on Fraud Prevention with a path coefficient value of 0.286 and a p-value of 0.004. Audit Quality moderates the effect of Independence on Fraud Prevention with a path coefficient value of -0.304 and a p-value of 0.025. Audit Quality does not moderate the effect of Auditor Ethics on Fraud Prevention with a path coefficient value of 0.028 and a p-value of 0.374.
Co-Authors Atik Budi Paryanti Basyiruddin Nur Hary Aprianto Nanang Mursid Richan Nurhasan Mudzakar Solihin Solihin Tikkos Sitanggang