Muhammad Try Dharsana
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The mediating role of financial reporting aggressiveness in corporate tax avoidance strategies
Andi Kusumawati, Chamdun Mahmudi
, Suhanda Suhanda
, Andi Iqra Pradipta Natsir
, Fakhrul Indra Hermansyah
, Muhammad Try Dharsana
, Rianda Ridho Hafizh Thaha
doi: http://dx.doi.org/10.21511/imfi.21(4).2024.18
Investment Management and Financial Innovations Volume 21, 2024 Issue #4 pp. 226-238
Views: 797 Downloads: 372 TO CITE АНОТАЦІЯTax avoidance, often driven by managerial discretion, remains a critical issue in corporate governance due to its implications for financial transparency and regulatory compliance. This study investigates how Transfer Pricing, Thin Capitalization, Leverage, and CSR Disclosure – strategies employed by managers – affect Tax Avoidance and examines the mediating role of Financial Reporting Aggressiveness. Grounded in agency theory, the study analyzes data from 20 firms listed on the Indonesian Stock Exchange from 2019 to 2023 using PLS-SEM. The findings reveal that Transfer Pricing (β = 0.062, p = 0.002), Leverage (β = 0.046, p < 0.001), and CSR Disclosure (β = 0.061, p < 0.001) significantly increase Tax Avoidance, with Financial Reporting Aggressiveness acting as a mediator. However, Thin Capitalization does not significantly influence Tax Avoidance (β = 0.028, p = 0.422). These results suggest that managers exploit these mechanisms to minimize tax burdens, often at the cost of long-term shareholder interests. The study calls for stronger corporate governance and stricter oversight of CSR reporting and financial transparency to mitigate such practices.
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Nexus between green financial management and sustainable competitive advantage: Evidence from Indonesia
Mursalim Nohong, Sabir
, Muhammad Try Dharsana
, Fakhrul Indra Hermansyah
, Bahtiar Herman
, Yeni Absah
, Andi Iqra Pradipta Natsir
doi: http://dx.doi.org/10.21511/ppm.22(4).2024.50
Problems and Perspectives in Management Volume 22, 2024 Issue #4 pp. 658-670
Views: 849 Downloads: 357 TO CITE АНОТАЦІЯWith increasing environmental and strategic challenges, achieving sustainable competitive advantage is crucial for businesses. This study aims to examine the impact of strategic risk and green financial management on sustainable competitive advantage, focusing on the mediating role of sustainable business resilience and the moderating effect of government policy. A quantitative approach was utilized, applying the SMART-PLS methodology to analyze data gathered through a survey of 316 small and medium-sized enterprise (SME) owners in Indonesia, selected for their direct involvement in daily operations and strategic decision-making. The response rate was 63.2%, representing various industry sectors. The results indicate that strategic risk significantly enhances sustainable business resilience (β = 0.796 and p-value < 0.01), which is strongly associated with sustainable competitive advantage (β = 0.458 and p-value < 0.01). Green financial management, however, does not significantly impact resilience (β = 0.008 and p-value = 0.89). Both strategic risk and green financial management, nonetheless, indirectly influence competitive advantage through resilience, reflecting partial mediation (β = 0.112, p-value = 0.02 and β = 0.053, p-value = 0.04, respectively). Additionally, government policy strengthens the effect of green financial management on resilience (β = 0.556 and p-value < 0.01). These findings underscore the importance of firms managing strategic risks proactively and providing supportive regulations to encourage sustainable business practices by governments. The study provides practical insights for businesses and policymakers aiming to foster corporate resilience and enhance sustainable competitive positioning.
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Implementation of eco-control system by Indonesian manufacturing firms: Understanding the mediating role of organizational culture
Muhammad Try Dharsana, Andi Iqra Pradipta Natsir
, Fakhrul Indra Hermansyah
, Khaerunnisa Nur Fatimah Syahnur
doi: http://dx.doi.org/10.21511/ee.15(2).2024.02
Environmental Economics Volume 15, 2024 Issue #2 pp. 12-21
Views: 864 Downloads: 378 TO CITE АНОТАЦІЯImplementing eco-control is a strategic way for companies to prevent environmental damage. This paper aims to analyze the effect of perceived environmental uncertainty and stakeholder pressure on system implementation through environmentally oriented organizational culture as a mediating variable. This study utilizes the PLS-SEM model using a sample of 104 manufacturing companies in Indonesia; 197 respondents from those companies completed the survey. All variables used in the research model are significant for a formative measurement model, and an internal model applied met all criteria. This study confirms a negative relationship between perceptions of environmental uncertainty and environmentally oriented organizational culture (β = 0.174, p < 0.01). The opposite effect is shown by the relationship between stakeholder pressure and organizational culture (β = 0.379, p < 0.01), and the positive effect of organizational culture on the implementation of eco-control in companies is significant (β = 0.650, p < 0.01). In addition, organizational culture partially mediates the relationship between perceptions of environmental uncertainty and the implementation of the eco-control system (β = 0.317, p < 0.05) and between stakeholder pressure and the implementation of this system (β = 0.401, p < 0.05). When companies through managers face uncertainty from the ecological environment and stakeholder pressure, they should utilize an eco-control system, which can succeed in profit goals and environmental responsibility.
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Strategic positioning, relational marketing, and brand loyalty: The mediating role of brand image in Indonesia’s telecom sector
Muhammad Ismail, Mursalim Nohong
, Fakhrul Indra Hermansyah
, Meirani Harsasi
, Muhammad Try Dharsana
, Rianda Ridho Hafizh Thaha
, Andi Tenri Harahap
doi: http://dx.doi.org/10.21511/im.21(3).2025.19
Type of the article: Research Article
Abstract
This study explores how strategic positioning and relational marketing influence brand loyalty in Indonesia’s telecommunications sector, focusing on the mediating role of brand image. A quantitative survey was conducted with 460 prepaid mobile users in Makassar City, using PLS-SEM to evaluate direct and indirect relationships among the variables. The findings reveal that both strategic positioning and relational marketing significantly affect brand loyalty directly and through brand image (β = 0.323, p = 0.038; and β = 0.288, p = 0.030, respectively). Furthermore, brand image serves as a partial mediator, as shown by the indirect effect of strategic positioning performance on brand loyalty through brand image (β = 0.178, p = 0.071) and the indirect effect of relational marketing on brand loyalty via brand image (β = 0.181, p = 0.064). From a managerial perspective, these findings underscore the need for telecommunications providers to integrate strategic positioning and relational marketing with brand image development.Acknowledgments
The authors declare that this research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors. The authors gratefully acknowledge the use of ChatGPT-4 (OpenAI, 2025 version) to support language refinement and grammar improvement during the preparation of this manuscript. The tool was used exclusively for copy-editing purposes to enhance linguistic clarity and readability. No part of the research design, data collection, data analysis, interpretation of results, or substantive content was generated by AI. The authors take full responsibility for the accuracy, integrity, and originality of the work.
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- brand image
- brand loyalty
- CSR disclosure
- eco-control
- environmentally oriented organizational culture
- financial reporting aggressiveness
- government policy
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