Business, Management & Accounting Journal (BISMA)
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The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023)
Get PDFThis study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect
Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia
Get PDF This study aims to investigate and analyze the impact of environmental, social, and governance (ESG) performance, institutional ownership, and foreign ownership on tax avoidance practices. In addition, this study also examines how company size acts as a variable that moderates the relationship. Using a quantitative approach, this study uses data from 21 purposively selected publicly listed manufacturing companies during the 2019-2023 period. Panel data linear regression analysis and moderation regression analysis were used in data processing.The research findings show that ESG performance, institutional ownership, and foreign ownership have a significant influence on tax avoidance in listed manufacturing companies during the 2019-2023 period. Furthermore, this study reveals that firm size can strengthen the influence of ESG performance, institutional ownership, and foreign ownership on tax avoidance tendencies
Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023)
Get PDFThis research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability
Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies
Get PDFThis study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia
Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali)
Get PDFThis study aims to determine the effect of socialization, audit, and tax sanctions on taxpayer compliance with the voluntary disclosure program (PPS) as a moderation variable (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. The object used in this study is Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. This study uses quantitative research methods and uses causal research design. The data collection in this study uses primary data sourced from the distribution of questionnaires distributed directly and also through google forms to individual taxpayer respondents. The determination of the number of samples was carried out using the theory of Hair, Jr. et al. (2022) which obtained the results of 125 samples. The data analysis used in this study uses SmartPLS Version 4.0 software. The results of this study show that the influence of socialization, audits and tax sanctions has a positive and significant impact on taxpayer compliance, but the existence of the Voluntary Disclosure Program (PPS) weakens the influence of socialization and tax audits on the compliance of Individual Taxpayers, while the Voluntary Disclosure Program (PPS) strengthens the influence of tax sanctions on the compliance of Individual Taxpayers
Beyond Tax Knowledge: Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance (Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia)
Get PDFThis study addresses the low level of tax compliance among MSMEs in Kesambi District, which remains a persistent issue despite existing tax policies. The phenomenon gap lies in the insufficient understanding of how tax literacy, digital literacy, and tax stereotypes influence compliance behavior. While previous studies have focused on individual aspects of tax compliance, limited research has examined the combined effect of these three variables. This research analyzes the impact of tax literacy, digital literacy, and tax stereotypes on MSME taxpayer compliance. A quantitative research method was employed, using primary data collected through structured questionnaires distributed to 125 MSME taxpayers. The data were analyzed using Partial Least Square (PLS) version 3.0, encompassing validity and reliability tests and structural model analysis. The results indicate that tax literacy does not significantly affect tax compliance, suggesting that mere knowledge of tax regulations is insufficient to drive compliance. Conversely, digital literacy significantly influences tax compliance, demonstrating the importance of digital access in facilitating tax reporting and payment. Additionally, tax stereotypes negatively impact compliance, highlighting the role of perceptions and trust in shaping taxpayer behavior. The findings provide theoretical implications by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) in tax compliance research. The study suggests improving digital literacy and addressing tax-related stereotypes can enhance voluntary tax compliance. This research contributes novelty by examining the interplay of these three factors, offering new insights for policymakers in designing more effective tax strategies
The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024)
Get PDFThis study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance
Study on the Implementation of Service Concession Assets in Infrastructure Projects in Indonesia Based on PSAP 16
Get PDFThis study examines the implementation of service concession assets in infrastructure projects in Indonesia, guided by the Public Sector Accounting Standard (PSAP) 16. The focus is on understanding the practical application of PSAP 16, which governs the accounting treatment of service concession arrangements, and analyzing the challenges faced by Indonesian public sector entities in applying these standards. Using a qualitative research approach, this study analyzes data from key stakeholders, including government agencies and project managers involved in infrastructure projects with service concession agreements. The findings highlight the compliance issues, operational challenges, and strategic adaptations necessary for aligning project implementation with PSAP 16 requirements. This research contributes to the literature by providing insights into the effectiveness of PSAP 16 in enhancing financial transparency and accountability in infrastructure project management. The study also offers practical recommendations for improving the adoption and implementation of PSAP 16, ensuring that service concession arrangements are accurately represented in public sector financial reporting
The Influence Of Corporate Governance, Financial Performance, And Company Characteristics On Sustainability Report Disclosure
Get PDFThis research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange, covering the period from 2017 to 2022. A total of nine mining companies were included in the sample size.
The results of this study found that the variable (i) the Governance Committee variable had an influence on Sustainability report; (ii) the audit committee variable had an influence on Sustainability report; (iii) the independent board of commissioners variable had an influence on Sustainability report; (iv) profitability did not have an influence on Sustainability report; (v) leverage did not have an influence on Sustainability report; (vi) company size had an influence on Sustainability report.
This research is expected to provide information to stakeholders in the mining sector regarding the factors that can influence Sustainability reports. This research is also considered significant as it focuses on the mining sector, which is crucial to Indonesia's economy
The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic
Get PDFThis study aims to analyze the effect of capital structure and company size on the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021, with audit opinion as a moderating variable. This study raises the main problem related to how much influence capital structure and company size have on the timeliness of financial reporting and how audit opinion can strengthen this relationship, both before and during the COVID-19 pandemic. The research method used is quantitative with a binary logistic regression and least squares approach. Secondary data were collected from 30 companies with a total of 150 observations. The study results show that before the COVID-19 pandemic, capital structure significantly affected the timeliness of financial reporting. In contrast, company size did not show a significant effect. The audit opinion has been proven to strengthen the relationship between capital structure and reporting timeliness. However, during the pandemic, neither capital structure nor audit opinion had a significant effect, while company size remained unaffected. The implications of this study provide new insights into the importance of considering the role of audit opinion in maintaining the timeliness of financial reporting, especially in crisis conditions such as a pandemic. The novelty of this research lies in the comparative analysis between the periods before and during the COVID-19 pandemic, which reveals the dynamics of the influence of capital structure and company size on the timeliness of financial reporting