Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilakukan untuk memenuhi kajian atas pengaruh dari tata kelola perusahaan terhadap kualitas laporan keberlanjutan dengan indeks laporan keberlanjutan menggunakan six point scale yang dilatarbelakangi oleh perbedaan pemikiran dari peneliti sebelumnya. Penelitian ini menggunakan model regresi linear berganda yang akan dilakukan pada 232 perusahaan non-financial yang terdaftar pada Bursa Efek Indonesia. Penentuan sampel dalam penelitian menggunakan metode purposive sampling dan metode one shot dalam memperoleh data. Hasil dari penelitian ini memberikan kesimpulan yakni: hasil pengaruh negatif dan signifikan dari proporsi dewan komisaris independen pada kualitas sustainability reporting, hasil tidak berpengaruh dari pelatihan dewan komisaris pada kualitas sustainability reporting, serta hasil pengaruh negatif dan signifikan dari pengalaman dewan komisaris pada kualitas sustainability reporting.
This study aims to analyze the moderating effect of auditor characteristics on the relationship between audit committee effectiveness and earnings management. Mechanisms of good corporate governance can limit and control the opportunistic actions of management. A highly effective audit committee will reduce the prevalence of earnings management. In addition to the audit committee as an internal party that oversees the credibility of financial statements, it is also necessary to supervise external parties, through the use of external auditors. With expectations of reducing earnings manipulation, this study examines the effects of the combination of an effective audit committee and an independent auditor. The research sample selection uses a purposive judgmental non-probability sampling technique. The sample obtained is 754 firm years, consisting of three years of company observations in the Indonesian capital market between 2016 and 2018, except those in the financial sector. Earnings management is measured by accrual value using a modified Jones model. The independent variable of the study is the effectiveness of the audit committee (EFAC) which will be assessed using the DeZoort index. The results of the empirical testing support the research hypothesis; the more effective the audit committee is and the longer the external audit period is, the more prevalent earnings management will be. In addition, the more effective the audit committee is, coupled with the use of one of the big four auditors, the less prevalent earnings management will be, which means the auditor's reputation also strengthens the relationship between the effectiveness of the audit committee and earnings management. Further, the moderating effect of auditor specialization on the influence of the audit committee on earnings manipulation did not provide significant results.
Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. This study using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. The result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome.
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This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX)throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency.
This study aims to examine the relationship between socially responsible investment and future company performance. Socially responsible investment is carried out with various objectives, depending on the actors and their preferences. Good management theory explains that social investment can build trust, which will ultimately benefit the company. Some researchers have previously investigated the impact of CSR investments on companies, but the results are still inconclusive. Evaluating social investment needs to pay attention to the time lag between the investment and the economic benefits generated. The samples of this study were all companies listed on the Indonesia stock exchange in 2016-2017, except companies from the service, finance, and banking industries. CSR investment was measured by the costs incurred for social responsibility activities. The method used to estimate the parameters of the research model is the lag regression approach. The results showed a significant relationship between CSR investment and the company's future financial performance.
The aim associated with the present study is to examine the sector-specific foreign direct investment and CO 2 emissions. This study employs panel Granger causality tests to investigate the association between sector-specific foreign direct investment and CO 2 emissions. Using a sample of 5 ASEAN countries for the period of 1980-2018, we find causality running from foreign direct investment in polluting intensive industries ("the dirty sector") to CO 2 emissions per capita. This result is robust to controlling for other factors associated with CO 2 emissions and using the ratio of CO 2 emissions to GDP. For other sectors, we find no robust evidence that FDI causes CO 2 emissions. These findings are suitable for the regulation making authorities while developing the regulation related to the FDI and carbon emissions. This study provides the guidelines to the upcoming studies who wants to investigate this area in the future and suggested that upcoming studies should add other that FDI factor to investigate the carbon emissions.
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