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All Journal IJIBE (International Journal of Islamic Business Ethics) The Indonesian Journal of Accounting Research
Maya Indriastuti
Dept. of Accounting, Faculty of Economics, Universitas Islam Sultan Agung
Economics, Econometrics & Finance

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Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness? Maya Indriastuti; Fudji Sri Mar’ati; Dianing Ratna Wijayani
IJIBE (International Journal of Islamic Business Ethics) Vol 5, No 2 (2020): September 2020
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.5.2.145-155

Abstract

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.
Financial Distress Prediction: The Ownership Structure and Management Agency Cost Maya Indriastuti; Indri Kartika; Naila Najihah
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.514

Abstract

This research aimed to predict the financial distress through ownership structure and management agency cost. The ownership structure was tested by managerial ownership and institutional ownership. Meanwhile, the management agency cost was tested by administrative cost ratio. The population of this research were all companies listed in Indonesia Sharia Stock Index year 2016-2018 by using purposive sampling technique. Based on the criteria that have been determined, the total samples were 129 companies. The analysis of the data in this research used logistic regression analysis. The results showed that institutional ownership has a significant negative effect towards the financial distress. Despite, the managerial ownership and management agency cost have a insignificant negative effect toward the financial distress.
Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership Maya Indriastuti; Anis Chariri
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.612

Abstract

In Islam, social responsibility is part of worship to create a balance in human social relations. It means that the public has the right to know various information about the activities of companies that have relations with the public. This is a form of corporate responsibility to the community, whether the activities achieve the goals that have been set are following sharia and do not harm the surrounding community. This study aims to determine the effect of the audit committee and institutional ownership on ISR disclosure (ISRD) at 70 annual financial reports of 14 companies on the Jakarta Islamic Index from 2015-2019. All data in this study were processed by multiple linear regression analysis. The results show that the audit committee does not affect the ISRD. At the same time, institutional ownership can improve the ISRD. These results indicate that a company's small number of audit committees does not affect the ISRD. On the contrary, the higher the institutional ownership ratio, the higher ISRD. ISRD becomes a media of communication, a form of commitment, and corporate responsibility in maintaining good relations and trust on an ongoing basis to gain support from stakeholders to realize the company's goals. In addition, the ISRD can also positively impact the company, attracting investors' attention to investing and assisting decision-making for stakeholders and Muslim companies to fulfill their obligations to Allah SWT and society.
Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation Maya Indriastuti; Mutamimah Mutamimah
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.691

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) has become a top priority in all countries due to a global perspective recognizing MSMEs as a tool for economic growth. Therefore, MSMEs must be able to choose strategies to enhance their financial performance towards a sustainable business, one of which is implementing a green accounting strategy. This research aims to explore financial performance's role in mediating green accounting's effect on sustainable performance. Questionnaires were distributed to 420 MSMEs owners in Central Java via the Google form. From the 420 questionnaires, 405 were then analyzed using SmartPLS. The study results show that the sustainable performance of MSMEs can be improved through green accounting and financial performance. In addition, concern for MSMEs towards the environment through green accounting can be an added value for MSMEs businesses in Central Java, Indonesia.
Co-Authors Anis Chariri Dianing Ratna Wijayani Indri Kartika Mar'ati, Fudji Sri Mutamimah Mutamimah Naila Najihah