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All Journal Jurnal Ilmiah Accusi Jurnal Ekonomi Bisnis Digital
Simpati Mellyginta Sinuhaji
Universitas Sumatera Utara
Economics, Econometrics & Finance Education Other

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Environmental Disclosure and Tax Compliance in Extractive Sector Firms with Profitability as Moderator Yuni Lestari Br Sitepu; Vicky Rosalia; Simpati Mellyginta Sinuhaji
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/92cn0369

Abstract

This study examines how environmental disclosure influences tax compliance in extractive sector companies in Indonesia, while also considering the role of firm size and profitability as a moderating factor. Using a quantitative approach, the study relies on secondary data drawn from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis is conducted using multiple linear regression with Moderated Regression Analysis (MRA). The findings show that environmental disclosure significantly improves tax compliance, whereas firm size does not have a significant effect. In addition, profitability strengthens the relationship between environmental disclosure and tax compliance, but does not moderate the relationship between firm size and tax compliance. These results highlight that greater environmental transparency is associated with higher tax compliance, particularly among firms with stronger financial performance
What Drives Intellectual Capital Disclosure? Evidence from Indonesian Listed Companies Munawarah Munawarah; Erwin Arianto Lumbantoruan; Simpati Mellyginta Sinuhaji
Jurnal Ekonomi Bisnis Digital Vol 5 No 2 (2026): Artikel Bulan Juli 2026
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v5i2.419

Abstract

Intellectual Capital Disclosure (ICD) has become an essential mechanism for enhancing corporate transparency and providing stakeholders with information about a company’s intangible assets. Despite its increasing importance, the level of intellectual capital disclosure differs across firms and may be influenced by various organisational characteristics. Therefore, this study aims to examine the effects of firm size, profitability, corporate reputation, and leverage on intellectual capital disclosure among non-cyclical consumer companies in the food and beverage subsector listed on the Indonesian Stock Exchange (IDX). This study employed a quantitative research approach using secondary data obtained from the 2024 annual reports of listed companies. The population consisted of 98 companies, and the sample was selected through purposive sampling based on three predetermined criteria, resulting in 59 companies for analysis. Multiple linear regression analysis was used to examine the influence of firm size, profitability, corporate reputation, and leverage on intellectual capital disclosure. The findings reveal that firm size and profitability have a significant positive effect on intellectual capital disclosure, indicating that larger and more profitable firms tend to disclose more comprehensive information regarding their intellectual capital. In contrast, corporate reputation has a negative but statistically insignificant effect, while leverage shows a positive but insignificant effect on intellectual capital disclosure. These findings suggest that company size and profitability are important determinants of intellectual capital disclosure, whereas corporate reputation and leverage do not significantly explain variations in disclosure practices. This study contributes to the growing literature on intellectual capital disclosure by providing empirical evidence from Indonesia’s food and beverage industry and offers practical insights for managers, investors, and policymakers seeking to improve transparency in reporting intellectual capital.
Co-Authors Erwin Arianto Lumbantoruan Munawarah Rosalia, Vicky Yuni Lestari Br Sitepu