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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Nor Rahma Rizka
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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Board of Director Diversity in “Bhinneka Tunggal Ika” Concept Nor Rahma Rizka; Rika Meidiana Rahayu; Yacobus Soegiarto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4082

Abstract

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika” is very suitable if applied to board diversity of board directors, especially in Indonesia.
Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? Nor Rahma Rizka; Rika Meidiana Rahayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5526

Abstract

This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.
Co-Authors Rika Meidiana Rahayu Yacobus Soegiarto