Journal of Accounting Science

the Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value

2024-07-24T02:13:58+00:00

This study aims to examine and analyze the causes of digital integrated reporting in the effect of Return On Assets, Current Ratio, and Debt to Equity Ratio on firm value. The study was quantitative. The population was LQ-45 companies listed on the Indonesia Stock Exchange during 2019-2021. By using purposive sampling technique, we have 43 companies as the sample; with 129 firm years. Furthermore, the data analysis technique used Integrated Moderated Regression Analysis (MRA). As a result, both Return On Assets and Debt to Equity Ratio affect firm value. Additionally, digital integrated reporting moderated the effect of Return On Assets and Debt to Equity Ratio on firm value. Disclosure of digital integrated reporting, the companies would gain more trust from stakeholders and be easier in promoting the business. Thus, there would be more investors who were interested in investing their funds into the company and the firm value could increase

Factors That Affect Tax Aggressiveness With Good Corporate Governance As A Moderating Variable

2024-07-25T02:14:18+00:00

The main source of tax revenue is personal income tax. Increasing a company's taxable income has a direct impact on the amount of profit it can make. This creates an incentive for companies to adopt aggressive tax strategies. Companies that adopt aggressive tax strategies can reduce tax revenues for the government. The purpose of this study is to examine the effect of managerial character, political connections and firm size on tax aggressiveness, and to examine the effect of competent corporate governance as a moderating factor. To assess audit quality as a measure of corporate governance effectiveness. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. The purposive sampling method was used to select a sample of 48 companies. This study uses a data analysis method that combines multiple linear regression analysis and moderated regression analysis (MRA) and IBM SPSS software version 26. Empirical evidence shows that managerial characteristics and firm size have a significant and positive impact on the level of tax aggression. However, managerial attainment and political affiliation have no significant impact on the propensity to engage in aggressive tax strategies. The impact of effective corporate governance on the moderating effect of audit quality in the relationship between managerial personality and firm size on tax aggressiveness is demonstrated. However, audit quality has no moderating effect on the relationship between executive income and political connections on tax aggressiveness.

Factors Affecting Aggressive Tax Actions with Entity Size Moderated

2024-07-25T02:13:57+00:00

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh les liquidity, profitabilitas, leverage terhadap agresivitas pajak yang dimoderasi oleh ukuran perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yang ditentukan dan menghasilkan 11 perusahaan tambang batubara. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan program E-Views versi 10. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap agresivitas pajak, profitabilitas berpengaruh negatif signifikan terhadap agresivitas pajak, leverage berpengaruh positif signifikan terhadap agresivitas pajak,

Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management

2024-07-25T02:13:35+00:00

This research aims to study how employee diff and board gender diversity impact earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The secondary data used in this quantitative research comes from audited financial statements and annual reports that can be accessed through the company's official website. The population of this study were 225 manufacturing companies, with a total sample of 43 companies. The method used in determining the model is the purposive sampling method. The results showed that employee diff positively affects earnings management, while board gender diversity does not affect earnings management.

A Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies

2024-07-25T02:13:12+00:00

The purpose of this study is to analyse and examine the effect of sustainability committee, industry type and award on sustainability reporting assurance of companies listed on the Indonesia Stock Exchange in 2022. The population in the study is companies listed on the Indonesia Stock Exchange (BEI) in 2022. This study uses purposive sampling method to select a sample of 237 companies listed on the Indonesia Stock Exchange that have sustainability reports and annual reports in 2022. Logistic regression analysis was used to analyse the data in this study. The results of the wald test in this study show that the sustainability committee and award variables have a positive relationship with sustainability reporting assurance, while the industry type variable has no relationship with sustainability reporting assurance.