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All Journal Jurnal ASET (Akuntansi Riset)
Anzib, Nuraini
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Economics, Econometrics & Finance

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Influencers to Firm Value: Does Tax Avoidance Plays a Mediating Role? Syura, Asy; Arfan, Muhammad; Anzib, Nuraini
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28497

Abstract

This study aims to examine tax avoidance as a mediation effect of corporate governance, financial leverage and sales growth on firm value. The four exogenous variables will be tested for their effect on one endogenous variable, which is firm value. This research is a census research, which includes all manufacturing companies which are the population in the observation of 55 companies. The observation period of research data is 2016-2018. The analytical method used is path analysis. The results of this study found that corporate governance, financial leverage and sales growth affect the value of the company. Tax avoidance fully mediates the effect of corporate governance on corporate value. Whereas tax avoidance partially mediates the effect of financial leverage and sales growth on firm value.
Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

Abstract

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place
Co-Authors Fauziah Aida Fitri Muhammad Arfan Ratna Mulyany, Ratna Syura, Asy