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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 213 Documents
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The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Juniari, Ni Made Diah; Sanjaya, I Ketut Puja Wirya; Sanjaya, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia Marota, Rochman; Supriyanto, Joko
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1874

Abstract

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.
The Influence of Regional Revenue Components on Regional Capital Expenditure in Indonesia (2019–2024) Putrianto, Felisha Masayu Duanita; Putri, Risqi Noor Hidayati
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1796

Abstract

The effective implementation of fiscal decentralization requires local governments to manage their budgets in a more targeted manner, particularly by prioritizing capital expenditure, wich represents long-term investment, is vital for stimulating ecenomic growinwth and elevating the standard of public service provision. This reserach investigates the degree to which regionally sourced income, the general allocation fund, the special allocation fund, and the revenue sharing fund shape the capital spending allocation decisions of local goverments across indonesia. Using a quantiative methodology, the study applies panel data regression to analyze this relationship, this research utilizes based on regional budget execution records of 34 provinces in Indonesia spanning the 2019–2024 period. The test results indicate that, collectively, tahat PAD, DAU, DAK, and DBH collectively exert a significant effect on capital expenditure. However, when examined individually, in PAD, DAU, DAK are each associated with significant growth in capital spending. This finding underscores the role of fiscal autonomy and purpose-specific transfers in promoting investment in fixed assets. Conversely, DBH exerts a significant negative influence impact on capital expenditure, suggesting that DBH contributions are more likely to be absorbed by regional operational spending, thereby reducing the capacity for physical investment. The policy implications emphasize the need for adjustments in the allocation mechanisms of DBH and for strengthening local governments' capacity to enhance PAD. This strategy is vital for optimizing fiscal resources to support sustainable infrastructure development.
Implementation of Source-Based Waste Segregation Based on Bali Governor Regulation Number 47 of 2019 in Siangan Village Putra, Anak Agung Gede Bagus Darma; Senastri, Ni Made Jaya; Rideng, I Wayan
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1881

Abstract

The waste management issue in the Province of Bali led to the enactment of Governor Regulation of Bali Number 47 of 2019 concerning Source-Based Waste Management, which emphasizes waste segregation at the household level. This study aims to analyze the implementation of source-based waste segregation in Siangan Village, which has established a Reduce, Reuse, Recycle Waste Processing Facility (TPS3R), and to identify the inhibiting factors in its implementation. The research applies an empirical juridical method with statutory, conceptual, and socio-legal approaches. Data were collected through document studies and interviews with the Village Head, TPS3R management, and community members. The findings indicate that institutionally Siangan Village has provided adequate structural and infrastructural support, including the TPS3R facility, a scheduled collection system, and a legal basis through Village Regulation Number 7 of 2022. However, the effectiveness of implementation remains suboptimal due to systemic obstacles such as inconsistent supervision and limited human resources, as well as social constraints reflected in the lack of collective awareness and environmental legal culture. Therefore, optimizing implementation requires strengthening institutional governance and fostering sustainable community awareness.
The Influence of Accounting and Auditing Expertise in the Audit Committee on the Risk of Financial Statement Fraud: A Study on Mining and Energy Sector Companies Listed on the IDX in 2020-2024 Rachmawati, Nucke Mariant; Kusumaningsih, Ambar
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1889

Abstract

Finding out how energy and mining companies listed on the Indonesia Stock Exchange fare in terms of audit committee accounting, auditing expertise, and financial statement fraud from 2020 to 2024 is the main goal of this study. You can tell whether an audit committee is competent if its members are certified professionals or if they have extensive knowledge of financial issues. When evaluating a company's financial statements for indicators of fraud, the Beneish M-Score is a useful tool. This research makes use of quantitative methods and secondary data collected from the company's books and yearly reports. To carry out the sampling procedure, the purposive sample strategy was utilized, using preset criteria. With the help of IBM SPSS software version 29, the data analysis method made use of multiple linear regression. According to the study's findings, having competent auditors and accountants on the audit committee greatly reduces the possibility of financial reporting fraud. In addition, debt and business size have a favorable effect on M-Score, whereas profitability has a considerably negative effect. All of the model's variables were considerably impacted simultaneously, as shown by a determination coefficient value (R²) of 0.918. Findings indicate that energy and mining companies may reduce their risk of financial reporting fraud by establishing an audit committee with sufficient accounting and auditing expertise.
The Influence of Sales Growth and Operational Efficiency On Financial Performance (A Study Of The Pharmaceutical Subsector Listed On The Indonesia Stock Exchange For The 2019–2023 Period) Muswanto, Stephanie Immanuel; Aisyaturrahmi, Aisyaturrahmi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1908

Abstract

This study aims to analyze the effect of sales growth and operational efficiency on financial performance in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. Financial performance is measured using Return on Assets (ROA), while sales growth and operational efficiency are used as independent variables. This study also includes leverage, liquidity, and company size as control variables. This study uses a quantitative approach using multiple linear regression analysis techniques. The research data were obtained from the financial reports of pharmaceutical subsector companies published on the Indonesia Stock Exchange during the study period. The results show that sales growth and operational efficiency significantly influence company financial performance. Furthermore, the control variables leverage, liquidity, and company size also show a significant influence on financial performance. These findings indicate that a company's financial performance is influenced not only by sales growth but also by the company's ability to manage its operational activities and financial structure. Therefore, companies need to optimize sales and operational activity management to improve financial performance sustainably.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period Prasetya, I Kadek Doni Wira; Saputra, Komang Adi Kurniawan; Surasmi, Ida Ayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .
The Effect of Profitability, Liquidity, and Leverage on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2022-2024 Suadnyana, I Putu Arik; Suriani, Ni Nyoman; Maharani, Ida Ayu Dinda Priyanka
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study aimed to determine the effect of profitability, liquidity, and leverage on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2022-2024. The population used in this study was 32 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The sampling method used in this study was purposive sampling. The sample used in this study was 16 food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The results showed that profitability, liquidity, and leverage simultaneously had a positive effect on stock prices in the food and beverage sector listed on the Indonesia Stock Exchange during the 2022-2024 period. Profitability, proxied by Return on Equity, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Liquidity, as measured by the Current Ratio, had a positive but insignificant effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024. Leverage, as measured by the Debt to Equity Ratio, had a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024.
The Influence of Product Quality, Price, and Online Promotion on Purchasing Decisions Putri, Made Ari Nadia; Putra, I Putu Iwan Pramana; Purnami, Anak Agung Sri
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The phenomenon that occurs in this study is related to changes in consumer behavior towards digital through the increasingly competitive Shopee e-commerce platform where the consumer response rate is below 70 percent based on 2024 review statistical data, this causes a decrease in sales due to fluctuations, where product quality, price and online promotions are the main determining factors for purchasing decisions, especially at the Orianaeyewear Store. This study aims to determine the effect of product quality, price, and online promotions on purchasing decisions in Shopee e-commerce (case study at the Orianaeyewear Store in Gianyar). The number of populations in this study is not known for certain, therefore the sample in this study was selected using the Hair formula with a total sample of 100 respondents. The data analysis technique used in this study uses multiple linear regression analysis. The results of the study state that product quality, price and online promotions have a significant positive effect on purchasing decisions in Shopee E-commerce (Case Study at the Orianaeyewear Store in Gianyar). Product quality has a positive and significant effect on purchasing decisions in Shopee E-commerce (Case Study at the Orianaeyewear Store in Gianyar). Price has a positive and significant effect on purchasing decisions on Shopee e-commerce (Case Study on Orianaeyewear Store in Gianyar). Online promotions have a positive and significant effect on purchasing decisions on Shopee e-commerce (Case Study on Orianaeyewear Store in Gianyar).
The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ariyanti, Ni Komang Trisna; Dewi, Kadek Goldina Puteri; Putra, Gede Sanjaya Adi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.

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