Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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PENGARUH KOMPENSASI EKSEKUTIF, KONSERVATISME AKUNTANSI DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE: THE EFFECT OF EXECUTIVE COMPENSATION, ACCOUNTING CONSERVATISM, AND FAMILY OWNERSHIP ON TAX AVOIDANCE
Full text linkThis research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this study, the sample selection technique used purposive sampling with a sample of 33 companies obtained. This study uses secondary data obtained from annual reports. Data analysis was carried out using descriptive analysis, classical assumption test, linear regression analysis and hypothesis testing with analysis, namely statistical product and service solutions (SPSS) version 30.0. The results obtained from this study indicate that executive compensation and family ownership affect tax avoidance. However, accounting conservatism has no effect on tax avoidance. The implication of this research is that it is hoped that the government can provide a basis for designing more effective tax policies, increasing the transparency of tax reporting, and tightening supervision of companies with high risks in conducting tax avoidance, as well as for companies the importance of making better tax avoidance decisions, without harming the state, considering that tax avoidance can reduce state revenues
UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM
Full text linkThe Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems
PERAN PENGENDALIAN INTERNAL, INTEGRITAS, DAN PROFESIONALISME DALAM MENCEGAH KECURANGAN APARATUR SIPIL NEGARA PEMERINTAH PROVINSI RIAU: THE ROLE OF INTERNAL CONTROL, INTEGRITY, AND PROFESSIONALISM IN PREVENTING FRAUD IN THE STATE CIVIL APPARATUS OF THE GOVERNMENT OF RIAU PROVINCE
Full text linkThere is a lot of fraud that harms an organization, especially the Regional Apparatus Organization (ASN). One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. The purpose of this study is to evaluate and assess how internal control, integrity, independence, and professionalism affect the prevention of fraud in the province of Riau regional apparatus organizations. 756 state government servants with positions in echelons 2, 3, and 4 in 46 Regional Apparatus Organizations (OPD) in the province of Riau made up the study's population. Purposive sampling was employed in the sampling procedure. 184 civil personnel with jobs in 46 OPDs made up the study's sample size. Multiple linear analysis techniques are used in the data processing procedure. The findings demonstrated that fraud prevention was impacted by internal control, honesty, independence, and professionalism in the Riau Province Regional Apparatus Organization. Based on the findings of this investigation in order to stop, steer clear of, and reduce fraud charges, leaders should be able to focus on the state of ASN related to Internal Control. Integrity, Independence, and Professionalism of AS
MEMBEDAH NILAI PERUSAHAAN: PERAN STRATEGIS KINERJA LINGKUNGAN, KEUANGAN, INVESTASI, PENDANAAN, DAN SKALA USAHA : DISSECTING CORPORATE VALUE: THE STRATEGIC ROLE OF ENVIRONMENTAL PERFORMANCE, FINANCE, INVESTMENT, FUNDING, AND BUSINESS SCALE
Full text linkThis research aims to investigate the impact of financial performance, investment decisions, financing decisions, and firm size on company value. The study focused on companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Secondary data were obtained from the companies' annual reports and analyzed using a quantitative approach. The research employed purposive sampling, resulting in a final sample of forty-five companies. Data analysis was performed using multiple linear regression analysis. The findings indicated that firm value was not influenced by environmental performance, was positively and significantly affected by financial performance, was not affected by investment decisions, was positively and significantly impacted by funding decisions, and was not influenced by firm siz
TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA
Full text linkThis study aims to analyze the impact of Sharia governance on the financial performance of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. The background of this research lies in the high Non-Performing Financing (NPF) ratios observed in several Islamic banks, which indicate weaknesses in both financial performance and governance implementation. Sharia governance is measured using four variables: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (DPS), and the effectiveness of internal audits. Financial performance is assessed using three indicators: Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks, and the data analysis is conducted using SPSS software. The results show that all components of Sharia governance have a positive and significant effect on financial performance. This study contributes to a deeper understanding of the importance of effective Sharia governance in enhancing financial performance and building stakeholder trust in the Islamic banking sector
DETERMINASI PENGUNGKAPAN EMISI KARBON: PERAN PROFITABILITY, ENVIRONMENTAL PERFORMANCE, DAN GENDER DIVERSITY: DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND GENDER DIVERSITY IN ENERGY SECTOR COMPANIES
No full textSince carbon emissions are becoming a worldwide problem, businesses are being urged to increase environmental reporting's openness. As seen by coal production surpassing the national target in 2023 at 703.14 million tons, Indonesia's energy industry continues to be the biggest source of carbon emissions. Nonetheless, energy corporations continue to disclose carbon emissions at a comparatively low level. This study aims to investigate how energy companies listed on the Indonesia Stock Exchange (IDX) disclose carbon emissions in relation to gender diversity, environmental performance, and profitability. The impact of independent variables on disclosure of carbon emissions is investigated using multiple linear regression analysis. The research findings indicate that profitability, environmental performance, and gender diversity have a positive and significant effect on carbon emission disclosure. It is anticipated that the results would shed light on the variables influencing environmental transparency and help formulate policy suggestions to improve disclosure procedures and sustainability in Indonesia's energy industry. Theoretically, these findings reinforce the relevance of Legitimacy Theory in explaining the drive of energy companies to increase carbon emission disclosures in order to maintain social acceptance and address public pressur
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD
Full text linkThis study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation
MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK: EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION
Full text linkThe use of tax havens remains a critical issue in international taxation, posing challenges to the effectiveness of national revenue collection. This study aims to investigate the effects of intangible assets, multinationality, thin capitalization, transfer pricing, capital intensity, and firm size on the likelihood of utilizing tax havens. Based on 126 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, the study employs a quantitative approach using multiple linear regression analysis, supported by classical assumption testing, t-tests, F-tests, and R² analysis. The empirical results reveal that multinationality, capital intensity, and firm size have a significant positive influence on tax haven utilization, while thin capitalization shows a significant negative effect. In contrast, intangible assets and transfer pricing are found to have no significant effect. Collectively, all independent variables significantly affect tax haven utilization. These findings suggest that tax haven usage is driven by a complex interplay of internal firm characteristics rather than any single factor. This study contributes to the literature on international tax planning and provides practical implications for regulators to strengthen risk-based fiscal supervision and mitigate aggressive tax strategies
MEMBANGUN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI KOMPETENSI, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PELAPORAN: BUILDING GOVERNMENT PERFORMANCE ACCOUNTABILITY THROUGH COMPETENCE, BUDGET GOAL CLARITY, AND REPORTING SYSTEM
Full text linkThis study aims to analyze the influence of human resource competence, budget goal clarity, and reporting systems on government agency performance accountability. The research was conducted within Regional Apparatus Organizations (OPD) in Rokan Hulu Regency. A quantitative approach was employed using surveys and questionnaires distributed to 225 respondents consisting of financial officers and relevant staff from 45 OPD. The findings reveal that human resource competence, budget goal clarity, and reporting systems each have a significant positive impact on the performance accountability of government agencies. These results highlight the importance of strengthening staff competence, ensuring clear and measurable budget targets, and developing transparent reporting mechanisms to enhance accountability practices. The study contributes theoretically by providing empirical evidence that integrates resource-based and system theories in the context of local government performance. Practically, the findings offer insights for policymakers and regional leaders to design more effective capacity-building programs, budget planning, and performance reporting systems to support sustainable improvements in public accountability
INVESTMENT OPPORTUNITY SET, KONSERVATISME, ALOKASI PAJAK ANTAR PERIODE DAN KUALITAS LABA: INVESTMENT OPPORTUNITY SET, CONSERVATISM AND TAX ALLOCATION BETWEEN PERIODS AND PROFIT QUALITY
Full text linkThis study aims to analyze the impact of investment opportunity sets, conservatism, and tax allocation between periods on the quality of profits in manufacturing companies. This study uses a descriptive method with a quantitative approach, analyzed using multiple linear regression techniques through SPSS version 22.00. The population in this study is manufacturing companies in the basic and chemical industries, which were verified on the IDX in 2020-2022. The sample was taken by applying the purposive sampling method, which produced a sample of 38 companies, so that 114 observations were obtained. The results of the assessment stated, where investment opportunity set is not able to affect the quality of profits, while conservatism and tax allocation between periods are able to affect the quality of profits