Effect of profitability, audit committee, company size, activity, and board of directors on sustainability

Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, Supriatiningsih; Budiharjo, Roy; Budyastuti, Triyani; Rusdiyanto, Rusdiyanto

doi:10.1080/23311975.2022.2129354

Cited by 23 publications

(16 citation statements)

References 28 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…(Faizah & Adhivinna, 2017) stated that tax avoidance is a legal and safe action taken by taxpayers without compromising tax law because the technique used is to take advantage of weaknesses in tax laws and regulations. While previous studies (Carcello & Neal, 2003;Ebrahim, 2007;Kalbuana, Kusiyah, et al, 2022; Mohd Saleh, Mohd Iskandar, & Mohid Rahmat, 2007) explored the role of audit committee monitoring on earnings management and financial reporting quality, we expand on the above literature and confirm the monitoring and supervision of this subcommittee, if significant and diverse, in tax avoidance. The company's goal in tax avoidance is to minimize tax obligations and maximize profits.…”

Section: Introductionmentioning

confidence: 51%

How does Financial Performance Moderate the Effect of Corporate Governance Mechanisms on Tax Avoidance?

2024

qas

View full text Add to dashboard Cite

The recovery in the economic sector due to the COVID-19 pandemic is challenging for all countries, including Indonesia. This study aims to analyze financial performance before and after the Covid-19 pandemic as a moderating variable to see the effect of corporate governance mechanisms on tax avoidance. Financial performance is represented as Return on Assets (ROA) and became a moderating variable, while corporate governance mechanism is represented as institutional ownership and audit committees that influence tax avoidance. The population in this study was 189 manufacturing companies listed on the Indonesia Stock Exchange over the 2019 -2021 period. The sampling technique in this study was purposive sampling, namely, companies that were consistent and not delisted on the Indonesia Stock Exchange over the 2019-2021 period, including companies that did not experience losses during the 2019-2021 period. This study used panel data regression analysis with Eviews 12.0 program, which was then analyzed through a quantitative approach. The results of the study indicated that institutional ownership has a significant negative effect on tax avoidance, and ROA as the moderator can strengthen the effect of institutional ownership on tax avoidance. While the audit committee also has a significant negative effect on tax avoidance, ROA as the moderator can strengthen the effect of the audit committee on tax avoidance.

show abstract

Section: Introductionmentioning

confidence: 51%

How does Financial Performance Moderate the Effect of Corporate Governance Mechanisms on Tax Avoidance?

2024

qas

View full text Add to dashboard Cite

show abstract

“…Qualitative research is an examination of the condition of natural things employing researchers as the principal instrument and emphasizing the significance of generalization based on the post-positivist philosophy (Sugiyono, 2014). Research in the field of qualitative methodology aims to discover what is going on behind the action, rather than focusing solely on the results of an activity (Kalbuana, Kusiyah, et al, 2022;Kalbuana, Taqi, Uzliawati, & Ramdhani, 2022). The qualitative descriptive method is the method of research used.…”

Section: Methodsmentioning

confidence: 99%

Utilization of Zoom Application as An Online Learning Media During the Covid-19 Pandemic at Politeknik Penerbangan Indonesia Curug

Kurniawati¹,

Kurnianto²,

Abdusshomad³

et al. 2023

jiip

View full text Add to dashboard Cite

The spread of covid-19 in Indonesia requires all Cadets on campus under the Ministry of Transportation in Indonesia to be conducted online. Politeknik Penerbangan Indonesia Curug is one of the schools under the Ministry of Transportation that applies in the Covid-19 epidemic to online learning through the Zoom application. Zoom.us provides a version of Zoom Education as a form of CSR provided to schools affected by the Covid-19 Pandemic. Online learning's effectiveness is very important, so cadets understand the lessons during the Teaching and Learning Activities (KBM). This study aims to understand how effective online learning is conducted at Politeknik Penerbangan Indonesia Curug using the Zoom application. This research uses a qualitative research method and data collection techniques by conducting interview techniques. This research resulted in online learning conducted with a zoom application at Politeknik Penerbangan Indonesia Curug. Online learning got an excellent response from cadets because it offered greater flexibility in their studies. Online learning makes cadets more independent but also encourages cadets more active when learning. In addition, acceptance and the understanding delivered by lecturers can be felt by the Cadets at Politeknik Penerbangan Indonesia Curug. But this online learning system also has weaknesses: limited cadets quota, which causes not all cadets to go online by activating the video so that lecturers cannot see all activities carried out by cadets.

show abstract

“…Dusun yang terletak di kaki Bukit Jabalkat sekitar 15 km sebelah tenggara pusat Kota Klaten ini, masyarakat secara turun-temurun dikenal sebagai daerah penghasil gerabah yang masuk dalam kategori industi kecil dan menengah (IKM) (Hasyimy & Hidajat, 2021). Dalam beberapa penelitian (Christelia, Kurnianto, Purwanti, Kalbuana, & Tho'in, 2021;Dewi, Yani, Yohana, Kalbuana, & Tho'in, 2021;Mayzaroh, Kalbuana, & Purwanti, 2019;Santoso, Sutadipraja, Purwanti, & Kalbuana, 2019;Kalbuana, Kusiyah, et al, 2022;Kalbuana, Taqi, Uzliawati, & Ramdhani, 2022), IKM sendiri diyakini mempunyai ketahanan yang paling baik dalam menghadapi berbagai krisis (Kalbuana, Taqi, Uzliawati, & Ramdhani, 2023). Hal tersebut dikarenakan faktor produksi yang digunakan banyak yang berasal dari dalam negeri sehingga tidak terlalu membutuhkan mata uang asing untuk membelinya.…”

Section: Pendahuluanunclassified

Inovasi Pelapisan Glasir Pada Gerabah Di Industri Kecil Dan Menengah

et al. 2023

View full text Add to dashboard Cite

Melikan Village, Wedi District, Klaten Regency is an area that is 90% working as traditional pottery craftsmen with one of the rare ceramic-making techniques in the world, namely the tilt rotation technique. This technique turned out to be a feature that distinguished it from the art of printing pottery and ceramics from other regions with a plain brown, blackish color being its hallmark. The products of this craft have been exported to Switzerland and other countries. The purpose of this community service activity includes improving creative skills and innovating in making pottery and glaze crafts. The method applied in this community service activity is through lectures (counseling), mentoring, and the practice of making pottery with glaze. The existence of this community service activity is able to encourage craftsmen to produce pottery that has been coated with glaze so that it can improve the quality of pottery/ceramics so that it is more marketable in the modern market as it is today.

show abstract

Effect of profitability, audit committee, company size, activity, and board of directors on sustainability

Cited by 23 publications

References 28 publications

How does Financial Performance Moderate the Effect of Corporate Governance Mechanisms on Tax Avoidance?

How does Financial Performance Moderate the Effect of Corporate Governance Mechanisms on Tax Avoidance?

Utilization of Zoom Application as An Online Learning Media During the Covid-19 Pandemic at Politeknik Penerbangan Indonesia Curug

Inovasi Pelapisan Glasir Pada Gerabah Di Industri Kecil Dan Menengah

Contact Info

Product

Resources

About