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All Journal International Journal of Financial, Accounting, and Management Enrichment : Journal of Management
Ruth Samantha Hamzah
Accounting Department, Faculty of Economics, Sriwijaya University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Mutiara Lusiana Annisa; Chomsah Novianti Pratiwi
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
The Analysis of Influence Growth Sales and Fixed Asset Intensity on Tax Avoidance: English Mutiara Lusiana Annisa Annisa; Astro Yudha Kertarajasa; Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Christian Damar Sagara Sitepu
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1488

Abstract

The study examines the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesian Stock Exchange. Research on the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesia Stock Exchange has several urgent needs to be considered. Following are some of the reasons why this research is important: Tax avoidance by automotive companies can have a significant impact on state revenues. If companies reduce their tax obligations illegally, this can reduce state revenues that should be used for development and the provision of public services. Furthermore, automotive companies listed on the Indonesia Stock Exchange have an important economic role in the growth and development of the country. In order to maintain the sustainability and transparency of this sector, it is important to understand the possible tax avoidance practices of these companies.The sampling method used purposive sampling with a sample of manufacturing companies in the automotive sector listed on the Indonesian Stock Exchange in the period of 2020 to 2022. Based on the sampling method, 10 companies were obtained as samples, thus there were 30 firms year observations. The analysis method employed multiple linear regression. The results show that sales growth and fixed asset intensity have no effect on tax avoidance. This result encourages companies to carry out tax planning properly to fulfill tax obligations efficiently and effectively in accordance with the tax provisions set by the government, so that the tax revenue target is successfully obtained and the number of tax avoidance declines.
Co-Authors Astro Yudha Kertarajasa Chomsah Novianti Pratiwi Christian Damar Sagara Sitepu Efva Octavina Donata Gozali Mutiara Lusiana Annisa Mutiara Lusiana Annisa Annisa