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All Journal Jurnal Akuntansi Multiparadigma Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Multidisciplinary Academic JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Health Sains Journal of Economics and Business UBS International Journal of Social Service and Research Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains Mutiara: Multidiciplinary Scientifict Journal Asian Journal of Social and Humanities E-JURNAL AKUNTANSI
Ramadhan, Yanuar
Universitas Esa Unggul Jakarta, Indonesia
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Journal : International Journal of Social Service and Research

 1 
Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information Yanuar Ramadhan; Yuliana Resca; Saputra Saputra; Wahyu Diana; Syam S. Qamar
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.384

Abstract

The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.
The Effect of Sales Growth and Corporate Governance on Tax Avoidance with Company Size as a Moderating Variable Yuliana Resca; Yanuar Ramadhan
International Journal of Social Service and Research Vol. 3 No. 9 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i9.515

Abstract

The goals at this study is for decide impact sales growth, independent board of commissioners, the executor of the audit, also belongs to the institution at tax avoidance where company size is moderated. This studies design are quantitative. This energy uses the energy (mining) sector through purposive sampling. Researchers used a documentation strategy to obtain data from the 2019-2022 annual reports of industrial businesses. How to analyze data at this studies uses descriptive statistics, classical assumption tests also hypothesis test by utilizing the support of Microsoft Excel software and using statistical testing tools. Trade developments had an effect tax avoidance, while commissioner of independence, executor of audit, also institutional ownership have nothing impact tax avoidance. The acquisition in this research indicate that’s company size are able for moderate trade developments tax avoidance, company size are not abled for moderates the impact of independence committee, audit committee, also institutional ownership at tax avoidance. The acquisition at this research can serve as a basis for further study at sector of tax avoidance and corporate governance. These findings may trigger the development of new theories or enrich existing theories in relation to how certain factors influence corporate behavior regarding taxes. In this research, there are 1 figure, 5 tables with a total number of references of 32.
Co-Authors Achmad Chusanudin Alifia Nur Haristi Artana Diva Syabila Binsar Samuel Boyke Martin Bunga Ayu Anggia Cita Restuningsih Devi Ramadhaningsih Devis Pranata Indra Dewi Siswanti Sulim Endang Ruswanti Farhan Al Farid Felicia Arihta Hosiana Heryanto Candra Ichtiar Melia Cahyanti Junita Nur Afiffah M. Reza Hilmy Moch Fuad Fuad Muh Gaus Muhammad Atthariq Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Rima Octaviani Lubis Rudy Budiatmaja Rudy Budiatmaja Sandy Sandy Saprilido Jaya Saputra Saputra Sella Oktavia Syam S. Qamar Viky Yulianti Wahyu Diana Yuli Tazkia Vidi Yuliana Resca