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Eva Oktavini
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 283 Documents
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DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
OPTIMALISASI NILAI PERUSAHAAN MELALUI TAX PLANNING DAN EFISIENSI: ANALISIS MODERASI PERAN GENDER DI DEWAN DIREKSI Ariyanti, Novie; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

The study's goal was to examine the impact of tax planning and operational efficiency on firm value, with a female board of directors serving as a moderating variable. This study's population consists of 95 enterprises from the IDX's food and beverage industry sector in 2022-2023. This study's data came from the company's annual report, which can be seen on the Indonesia Stock Exchange website. Purposive sampling was used, and 113 firms were selected. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively affect firm value. A female board of director does not impact the relationship between tax planning and operational efficiency on firm value. Keywords: Firm Value, Operational Efficiency, Presence of Female Board of Directors, Tax planning

Page 29 of 29 | Total Record : 283

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