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Perdana Wahyu Santosa
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INDONESIA
Research of Accounting and Governance
Published by SAN Scientific
ISSN : 29858143     EISSN : 29858151     DOI : https://doi.org/10.58777/rag.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 46 Documents
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Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking Meiliana Suparman; Riska Hariyanti; Sheila Septiany
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.584

Abstract

This study examines the effect of female representation on the board of directors on environmental, social, and governance (ESG) performance in the banking sector. The rapid growth of financial technology (FinTech) creates a governance phenomenon by potentially reshaping how board diversity influences sustainability outcomes. This study uses panel data from Indonesian listed banks and analyzes 230 firm-year observations from 2019 to 2023. This study applies moderated regression analysis (MRA) to test the proposed relationships. The findings show that female representation on the board of directors improves ESG performance. However, FinTech development weakens the positive effect of female directors on ESG performance, indicating that higher levels of digitalization reduce the effectiveness of board gender diversity in promoting sustainability. This study concludes that digital transformation alters the role of board governance mechanisms in achieving ESG objectives. This study provides managerial and regulatory implications by emphasizing the importance of aligning FinTech strategies with board governance practices to ensure that digitalization supports, rather than undermines, corporate ESG commitments and long-term sustainability.
Corporate Governance Mechanisms, Capital Intensity, and Tax Avoidance: An Empirical Study of Banking Transparency Yovita Kristanti Magiyono; Erna Lovita
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.561

Abstract

This study examines the effects of independent boards of commissioners, boards of directors, audit committees, institutional ownership, and capital intensity on tax avoidance in Indonesian banking companies during 2020–2024. The study is motivated by concerns over persistent tax avoidance despite corporate governance regulations. The banking sector was selected because of its strategic role in economic stability and strict regulatory environment, making governance transparency particularly important. This research also addresses inconsistent findings regarding the effectiveness of corporate governance mechanisms in reducing tax avoidance. A quantitative associative approach was employed using secondary data from banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling yielded 20 companies, resulting in 100 firm-year observations. Panel-data regression analysis was conducted using EViews. The results indicate that independent boards of commissioners, institutional ownership, and capital intensity have significant negative effects on tax avoidance, suggesting that stronger independent oversight, greater institutional investor participation, and higher fixed-asset intensity discourage aggressive tax practices. In contrast, the board of directors and audit committee have no significant effect. These findings contribute to the corporate governance and agency theory literature by highlighting the importance of governance quality in reducing tax avoidance and promoting greater tax transparency in Indonesia's banking sector.
Audit Quality as a Moderator of Auditor Switching Determinants: Evidence from SRI-KEHATI Index Companies in Indonesia Novia Indah Oktaviani Syahari; Harry Budiantoro
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.619

Abstract

This study examines the determinants of auditor switching by analyzing the effects of Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag, with Audit Quality as a moderating variable. Prior studies have primarily focused on general listed companies and have provided limited evidence on the moderating role of audit quality, particularly in sustainability-oriented firms. This study addresses this gap by examining companies included in the SRI-KEHATI Index, which represents firms committed to strong corporate governance, environmental responsibility, and sustainable business practices. Secondary data were collected from audited annual reports of SRI-KEHATI Index companies listed on the Indonesia Stock Exchange during 2019–2023. Using purposive sampling, the study obtained 75 firm-year observations from 16 companies. Logistic regression and Moderated Regression Analysis (MRA) were employed using SPSS. The findings reveal that Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag do not significantly influence auditor switching. In addition, Audit Quality does not moderate the relationships between these variables and auditor switching. These findings suggest that auditor switching decisions in sustainability-oriented firms are influenced by factors beyond financial, operational, and governance characteristics, emphasizing the importance of maintaining auditor independence and consistent audit quality.
Beyond Rules and Sanctions: The Role of Tax Socialization in Strengthening MSME Tax Compliance Benget Yakub; Dahlifah Dahlifah
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.554

Abstract

This study examines the effects of the tax accounting system, taxpayer awareness, and tax sanctions on MSME tax compliance, with tax socialization as a moderating variable. It addresses the persistent challenge of low tax compliance despite ongoing regulatory reforms and enforcement efforts. The novelty of this study lies in integrating tax socialization as a moderating mechanism that strengthens the relationships between the tax accounting system, taxpayer awareness, tax sanctions, and taxpayer compliance. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The sample consisted of MSME taxpayers registered at the West Jakarta Directorate General of Taxes who had actively submitted their Annual Tax Returns and met the purposive sampling criteria. The findings show that the tax accounting system, taxpayer awareness, and tax sanctions positively and significantly influence taxpayer compliance. Tax socialization further strengthens these relationships, emphasizing its role in encouraging voluntary compliance. These findings highlight the strategic importance of tax socialization beyond enforcement. Practically, the Directorate General of Taxes should strengthen tax education, expand digital tax assistance, enhance taxpayer awareness programs, and implement fair sanction policies to improve sustainable tax compliance among MSMEs.
Financial Performance and Tax Avoidance in Large and Small Firms Pilar Aji Delphiano; Dahlifah Dahlifah
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.555

Abstract

This study analyzes the influence of liquidity, activity, profitability, and solvency on tax avoidance, with firm size as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The study was motivated by inconsistent findings regarding the relationship between financial performance and tax avoidance, particularly in manufacturing companies with complex operations and significant tax exposure. A quantitative approach was employed using purposive sampling, with panel data obtained from companies’ annual financial reports. Data were analyzed using panel regression and moderation testing in EViews. The results indicate that liquidity, activity, profitability, and solvency each have a significant effect on tax avoidance. Firm size moderates the relationships between liquidity and profitability and tax avoidance, suggesting that larger companies adopt different tax management strategies and possess greater financial flexibility than smaller firms. However, firm size does not moderate the relationships between activity, solvency, and tax avoidance. These findings contribute to the tax compliance and corporate finance literature by highlighting the moderating role of firm size in corporate tax behavior. Practically, the results provide insights for regulators to develop governance-based tax supervision policies that improve transparency and sustainable tax compliance in the manufacturing sector.
Financial Performance and CSR as Determinants of Auditors' Going Concern Judgments: Evidence from Indonesian Infrastructure State-Owned Enterprises Rengga Anisa Arpi Mevia; Lenda Komala; Andri Gunawan
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.656

Abstract

This study examines the effects of financial performance and Corporate Social Responsibility (CSR) on auditors' going concern opinions among Indonesian infrastructure State-Owned Enterprises (SOEs) during the 2019–2024 period. Financial performance is measured using the Current Ratio (CR), Return on Assets (ROA), and Debt-to-Asset Ratio (DAR). In contrast, CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on annual report disclosures. The dependent variable is coded as 1 for firms receiving a going concern opinion and 0 otherwise. Using a quantitative approach, this study analyzes 54 firm-year observations from nine infrastructure SOEs through logistic regression. The findings indicate that profitability, leverage, and CSR significantly influence auditors' going concern opinions, whereas liquidity does not have a significant effect. These results suggest that auditors consider both financial and non-financial information when assessing a company's ability to maintain business continuity. This study contributes to the literature by integrating financial performance and CSR within a single analytical framework and providing updated evidence from Indonesian infrastructure SOEs during the pandemic and post-pandemic periods, a research context that has received limited empirical attention.

Page 5 of 5 | Total Record : 46

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