Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak ]]>
<![CDATA[Teza Deasvery Falbo]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/r74p3v85
<![CDATA[The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance, while transfer pricing aggressiveness is not associated withtax avoidance.]]>
<![CDATA[Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon ]]>
<![CDATA[Lin Oktris]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/x64x8v71
<![CDATA[The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbonemissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples.This research focuses on internal aspects side. This research methodology is multiple regressionanalysis. The results show that green intellectual capital have positive effect on voluntary carbonemissions disclosures. The results have contribution in disclosure of carbon emissions research foreducators and stakeholders. The novelty of this research is to analyze new variables such as greenintellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions inIndonesia is still voluntary. Because samples only from Indonesia companies so the results cannot begeneralized in ASEAN countries, Forfuture research, researcher can use primary data to measuregreen intellectual capital so that it reflects the perception of the company.]]>
<![CDATA[The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor: (Empirical study at Indonesian Directorate General of Taxes) ]]>
<![CDATA[Kartika Cahya Kencana]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/3mr15r47
<![CDATA[This study examines the theory of transactional processes which applied work stress theory proposedby Gibson et al. (1995). The researcher collected data from tax auditors as participants using surveytechniques by self-filling questionnaires. The qualitative data are converted into the parametric scalewith the Method of Successive Interval and then analysed using Partial Least Square. The result of thisstudy is work stress can mediate the effect of over workload and role conflict on tax auditordysfunction behavior moral competence can not moderate the relationship of influence of work stresson dysfunction behavior. Surveys conducted are not accompanied by researcher in fillingquestionnaires in the theoretical sphere so as to generate potential bias in the results. This studyproduces a quality tax audit of the errors of professional humanism. For further research, can beanalyzed by using the experimental method.]]>
<![CDATA[Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia ]]>
<![CDATA[Bambang Prayogo]]>;
<![CDATA[Itjang D. Gunawan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/kdjm8g95
<![CDATA[This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.]]>
<![CDATA[Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan ]]>
<![CDATA[Iwan Wirawardhana]]>;
<![CDATA[Meco Sitardja]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/g02j3a75
<![CDATA[The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership,Institutional Ownership, and Audit Committee towards Firm Value. The background of this research isthe agency theory and ownership theory. The population in this study are 46 property companies listedon the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive samplingtechnique, 35 companies are qualified as data samples. This research uses the random effect model asthe estimation model and multiple regression as the method of analysis. The results of this study showsthat Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership,Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-testimplies that the variables, blockholder ownership, managerial ownership, institutional ownership, andaudit committee, simultaneously influence firm value.]]>
