This study examines the impact of the roles of internal and external accountants on taxpayer compliance in moderation of good corporate governance. This study uses explanatory research with a quantitative approach. The population for this study was corporate taxpayers registered with the KPP Masuk Bursa Company (PMB) for the 2018–2020 fiscal year. Purposive sampling was used in this study, and the sample size was 78 companies’ data. Moderated Regression Analysis (MRA) was used to analyze the data. Techniques for collecting data include literature research and documentation. The Statistical Package for Social Science (SPSS) analyzed the data. The findings of this study indicate that the role of internal accountants, as proxied by the timeliness of financial report submission, has a significant positive effect on corporate taxpayer compliance. In addition, the role of external auditors, as represented by audit opinion, has a significant and positive impact on taxpayer compliance. Furthermore, GCG can moderate or strengthen the impact of internal and external accountants on taxpayer compliance. The position of internal accountants and the role of external accountants can both improve corporate taxpayer compliance.
The objective of the study is to examine the mediation of environmental performance on the relationship between green accounting and financial performance. The population in this study is 3 selected industrial sectors which are basic and chemical industries, various garment textile industries, and pharmaceutical goods consumption industries, listed in the 2019-2020 Indonesia Stock Exchange. The purposive sample is 36 industries used. This study uses path analysis test (mediation regression) with SPSS which is used to test each hypothesis in the study. The results show that green accounting affects on financial performance, green accounting affects on environmental performance, financial performance affects on environmental performance, and green accounting affect on financial performance through environmental performance.
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