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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Yunia Oktari
Universitas Buddhi Dharma, Indonesia

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DIGITAL TRANSFORMATION IN CORPORATE GOVERNANCE: IMPLICATIONS FOR ACCOUNTING TRANSPARENCY AND MANAGERIAL ACCOUNTABILITY Loso Judijanto; Yunia Oktari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to analyze the implications of digital transformation in corporate governance on accounting transparency and managerial accountability using a literature review method. Digital transformation has brought fundamental changes to corporate management systems through the adoption of technologies such as big data analytics, blockchain, artificial intelligence, and cloud computing, which impact oversight, reporting, and managerial decision-making mechanisms. This literature review examines various previous studies to understand how digitalization strengthens corporate governance practices by improving information accessibility, audit efficiency, and financial data integrity. Furthermore, this study explores emerging challenges, such as cybersecurity risks, algorithmic bias, and the digital competency gap among stakeholders. The study's findings indicate that the appropriate application of digital technology in corporate governance systems can strengthen accounting transparency by improving reporting accuracy and speed, and foster managerial accountability through real-time data-based monitoring systems. However, successful implementation depends on the organization's commitment to balancing technological innovation with ethical principles in governance. Therefore, digital transformation is not merely a technological adaptation but also a process of recontextualizing governance principles, requiring strategic collaboration between technology, regulations, and business ethics.
TAX MORALE, CORPORATE GOVERNANCE, AND AGGRESSIVE TAX PLANNING Loso Judijanto; Yunia Oktari; Devi Rahnjen Wijayadne
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The purpose of this study is to examine the connection between aggressive taxation, company governance, and tax morale planning through a literature review approach. Tax morale reflects taxpayers' attitudes and awareness in voluntarily fulfilling their tax obligations, while corporate governance serves as an oversight mechanism in corporate decision-making, including tax planning practices. This study employed a literature review methodology, examining a range of scientific sources, such as books, journals, and pertinent research papers. The findings show that elevated levels of tax morale tend to suppress aggressive tax planning practices due to the increased ethical awareness of tax compliance. On the other hand, the implementation of good corporate governance can reduce aggressive tax avoidance practices through effective oversight and transparency. However, in some cases, weaknesses in corporate governance can be exploited to implement aggressive tax strategies. Therefore, the synergy between improving tax morale and strengthening corporate governance is a crucial factor in minimizing aggressive tax planning practices and supporting sustainable tax compliance.
Co-Authors Devi Rahnjen Wijayadne Loso Judijanto