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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Ilmiah Mahasiswa FEB Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Ubhara INTELEKTIVA Oryza : Jurnal Pendidikan Biologi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Klabat Accounting Review Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Susanti, Mila
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Pengaruh CEO Narcissism dan Audit Quality terhadap Green Accounting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2024 Ribka Angely Yaputri Goni; Richard Friendly Simbolon; Mila Susanti
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5282

Abstract

This study analyzes the influence of CEO narcissism and audit quality on green accounting in companies listed on the Indonesia Stock Exchange in 2024. The research method used is a quantitative approach with multiple linear regression analysis on 78 companies selected through purposive sampling. CEO narcissism is measured by the proportion of CEO photos displayed in annual reports, while audit quality is measured by the auditor's affiliation with a Big Four accounting firm. Regression tests found that CEO narcissism and audit quality have a negative and significant effect on green accounting, both partially and simultaneously. This indicates that the higher the CEO's narcissism and the stricter the audit quality, the lower the level of disclosure of green accounting practices. Overall, the combination of the two plays a significant role in determining the level of transparency and accountability in a company's sustainability reporting.
Pengaruh CEO Narcissism dan Audit Quality terhadap Green Accounting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2024 Ribka Angely Yaputri Goni; Richard Friendly Simbolon; Mila Susanti
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5304

Abstract

This study analyzes the influence of CEO narcissism and audit quality on green accounting in companies listed on the Indonesia Stock Exchange in 2024. The research method used is a quantitative approach with multiple linear regression analysis on 78 companies selected through purposive sampling technique. CEO narcissism variable is measured by the proportion of CEO photos displayed in the annual report, while audit quality is measured by the auditor's affiliation with the Big Four Public Accounting Firms. After conducting regression tests, it was found that CEO narcissism and audit quality have a negative and significant effect on green accounting, both partially and simultaneously. This indicates that the higher the CEO's narcissism and the stricter the audit quality, the lower the ESG score, indicating a reduced risk of environmental damage caused by the company. Overall, the combination of the two plays a significant role in determining the level of transparency and accountability of a company's sustainability reporting.
The Effect of Capital Intensity, Thin Capitalization, and Environmental Disclosure on Tax Avoidance Panjaitan, Aldenya Estlyen Mattea; Hisar Pangaribuan; Mila Susanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16164

Abstract

This study investigates whether capital intensity, thin capitalization, and environmental disclosure influence corporate tax avoidance in Indonesian listed financial sector firms during 2021 to 2024. Tax avoidance is proxied by the cash effective tax rate (CETR). Capital intensity is measured by the proportion of fixed assets, thin capitalization is proxied by the debt to equity ratio, and environmental disclosure is measured using an index based on GRI 300 indicators. Using purposive sampling, the study obtained 21 firms and applied multiple linear regression to firm year observations. The results indicate that thin capitalization has a significant negative effect on CETR, implying that higher leverage is associated with lower cash tax payments and a greater tendency toward tax avoidance. In contrast, capital intensity and environmental disclosure do not show statistically significant effects on CETR. The model explains a limited proportion of CETR variation, suggesting that tax avoidance in the financial sector is shaped by additional firm-specific and regulatory factors beyond the variables examined. The findings contribute sector-specific evidence on the determinants of tax avoidance in a highly regulated industry and provide implications for policymakers regarding the monitoring of leverage-related tax planning.
Edukasi Perpajakan dan Kebijakan Pajak Dalam Meningkatkan Kepatuhan Pajak UMKM di Kabupaten Bandung Barat Isaac Raymond Hasiholan; Hutapea, Joan Yuliana; Susanti, Mila
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16169

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh edukasi perpajakan dan kebijakan pajak terhadap kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bandung Barat. Metode yang digunakan adalah pendekatan kuantitatif melalui survei dengan instrumen kuesioner berskala Likert lima poin. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan jumlah sampel yang dihitung melalui rumus Slovin dengan tingkat kesalahan 5%. Data yang digunakan meliputi data primer yang diperoleh dari responden UMKM yang memiliki NPWP serta data sekunder dari DJP, BPS, dan literatur relevan. Analisis data dilakukan melalui uji validitas, reliabilitas, dan regresi linier berganda menggunakan perangkat statistik.Hasil penelitian menunjukkan bahwa edukasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan pajak UMKM, demikian pula kebijakan pajak yang memberikan pengaruh positif dan signifikan. Secara simultan, kedua variabel tersebut juga terbukti memberikan pengaruh signifikan terhadap kepatuhan pajak UMKM. Temuan ini menegaskan pentingnya peningkatan pemahaman perpajakan serta perumusan kebijakan pajak yang sederhana dan mudah diakses sebagai upaya untuk meningkatkan kepatuhan wajib pajak UMKM.
Co-Authors Agnes Cornelia Br Sitinjak Angeline Margaretha Bambang Subroto Basten, Welmar Olfan Beilden Andre Tambunan Betsyeba Anggriani Camelia Putri, Faras Christopher Gerald Sanger Claudio Abineno Dick Wolters Marbun DJO, CHETVIN REINHARD CLIFORD Febry Chatalya Pakpahan Fedrick Eben Ezer Sinaga Francis Hutabarat Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU H.D. Yudixon H. Sinurat Handoco, Ewin Harman Malau Herold Moody Manalu Hizkia Immanuel Silitonga Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Ifvannogi Stefan Karunia Sijabat Imanoel Nicholas Alfons Manoppo Isaac Raymond Hasiholan Joan Yuliana Hutapea Joshua Hasiholan Nainggolan Judith Tagal Gallena Sinaga Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Lisa Lorina Siregar Sudjiman Marthinus Ismail Nauli, Halberry Tania Noti, Giverly Oktavianto, Dentar Ouduil, Edwardo Chlopas Ouduil, Stanley Alberto Panca Putra Malau, Chandra Pangaribuan, Hisar Panjaitan, Aldenya Estlyen Mattea Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Richard Friendly Simbolon Riky Sai Maruli Seroy, Rhiezky Samuel Sijabat, Yolanda Margaretta Simanjuntak, Gilbert Billy Dionisius Simbolon, Richard Sinaga, Michael Josep Sipayung, Debby Priscilia Stevani Silalahi, Ayu Valentine Siagian Viladelphia Sinambela