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Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
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reksa@act.uad.ac.id
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Kampus 1 Universitas Ahmad Dahlan Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia
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INDONESIA
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Published by Universitas Ahmad Dahlan
ISSN : 20896581     EISSN : 26143720     DOI : https://doi.org/10.12928/j.reksa
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan Akuntansi Corporate Governance Sustainability Sektor Publik: Akuntansi Keuangan Organisasi Publik Akuntansi Manajemen dan Penganggaran Sistem Informasi dan e-Government Auditing dan Pengukuran Kinerja Good Public Governance Sustainability Sektor UMKM: Akuntansi Keuangan UMKM Akuntansi Syariah UMKM Akuntansi Manajemen dan Penganggaran UMKM Sistem Informasi UMKM Auditing dan Pengukuran Kinerja UMKM Good Governance Sustainability
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
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Search results for , issue "vol. 13 no. 2 (2026)" : 3 Documents clear
The Effect of Board Characteristics and Media Exposure on Water Disclosure Aisyah Risqi Wardani; An Nurrahmawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i2.15790

Abstract

This study examines the influence of board characteristics and media exposure on water disclosure among 204 observations from mining companies on the IDX between 2021 and 2024. Using multiple regression, the results show that board size and media exposure positively impact water disclosure, reflecting collective capacity and strategic responses to public pressure. Conversely, gender diversity and board independence yield negative effects. For independent directors, this is driven by IDX Regulation No. I-A (2018), which abolished mandatory independent directors, leading to tokenistic roles focused on administrative compliance rather than substantive oversight. Furthermore, meeting frequency is insignificant as agendas are dominated by routine financial matters. Robustness checks using the 1% winsorizing technique confirm that the model remains consistent and insensitive to extreme data. The study concludes that firms must move beyond symbolic representation and address institutional gaps to achieve genuine water accountability.
Firm’s Life Cycle and Tax Avoidance: Longitudinal Evidence on the Mediating Role of Financial Distress Indarti Diah Palupi; Andreas Vernando
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i2.16826

Abstract

This study investigates the effect of the life cycle on tax avoidance, with a particular focus on the mediating role of financial distress.  It uses a sample of 9,773 firm-years and longitudinal data on firms listed on the Indonesia Stock Exchange from 2007 to 2024. It obtains the data from the Refinitiv database. We implement three estimators: fixed-effects panel data (stepwise test), Structural Equation Modeling (SEM) (simultaneous and mediating effect tests), and the Generalized Method of Moments with instrumental variables (GMM IV) to address endogeneity. These results indicate the effect of life cycle on tax avoidance and the mediating effect of financial distress on that relationship. This effect appears in the introductory and declining firms. Conversely, growth and mature firms are associated with lower financial distress and a lower level of tax avoidance. Thus, financial distress does not act as a mediator in either stage. Our results are the subject of robustness checks. This study is one of the few that compares the direct effect of the life cycle on tax avoidance with the mediating effect of financial distress. It contributes to the literature by establishing a systematic framework for how corporate evolution can influence tax avoidance practices, both directly and mediated by financial distress.
Corporate Governance and Bank Stability Through Different Pathways Revalina Revalina; Kusuma Indawati Halim
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i2.17135

Abstract

This study analyses the correlation between corporate governance and bank stability by investigating the mediating role of profitability and the moderating effect of the COVID-19 crisis in Indonesian banking firms. To achieve this objective, a sample of 180 firm-year observations from banking businesses listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024 was analysed using panel data regression, bootstrap mediation analysis, and interaction analysis. The results show that board size and board independence have positive and significant effects on bank stability, whereas audit committee size has no significant direct effect. In contrast, audit committee size has a positive and significant effect on profitability, while board size and board independence do not significantly affect profitability. Profitability has a positive and significant effect on bank stability. The interaction term between profitability and COVID-19 crisis has a positive and significant effect, which indicates that the COVID-19 crisis strengthens the positive relationship between profitability and bank stability. The mediation analysis further shows that profitability mediates the relationship between audit committee size and bank stability but does not mediate the relationships between board size and board independence with bank stability. The results emphasize the importance of effective board monitoring, audit committee functions and profitability in enhancing bank stability, especially amidst economic uncertainties. This study is limited by its focus on publicly listed banks in Indonesia and examines only selected governance characteristics and financial variables, which may not fully capture other factors influencing the dependent variable.

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