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All Journal Jurnal Riset Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer JIFA (Journal of Islamic Finance and Accounting)
Djakman, Chaerul D.
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE Hartoni, Hartoni; Djakman, Chaerul Djusman
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.6157

Abstract

Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model. Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks.
Analisis Tingkat Maturitas Manajemen Risiko di Perusahaan Manajer Investasi Indonesia Baskoro, Permadi; Djakman, Chaerul Djusman
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7988

Abstract

Implementasi manajemen risiko akan membantu perusahaan menjaga kesehatan keuangannya dan meningkatkan kemampuan daya saing. Salah satu permasalahan yang dihadapi perusahaan adalah tingkat kematangan penerapan manajemen risiko perusahaan atau enterprise risk management (ERM) yang mengacu pada ISO 31000. Penelitian ini bertujuan untuk memetakan tingkat kematangan pada penerapan ERM PT XAM guna menentukan kesenjangan yang ada dibandingkan dengan penerapan ERM yang optimal dan kemudian memperkuat pelaksanaan ERM. Penelitian ini menggunakan metodologi analisis deskriptif kualitatif. Analisis menggunakan Risk and Insurance Management Society Risk RIMS Risk Maturity Model 2022 (RIMS RMM 2022). Hasil penelitian menunjukkan bahwa tingkat maturitas manajemen risiko belum memadai sehingga belum optimal dalam memitigasi konflik agensi, terdapat beberapa aspek fundamental dalam penerapan ISO 31000 belum terpenuhi, penelitian ini memberikan panduan implementasi ERM yang efektif dengan menggunakan RIMS RMM 2022.
Identification of Risk Management Implementation on Environmental Issues Related to Airport Operations : Case Study of Rahadi Oesman Airport Amran Hamid, Rusyda; Djakman, Chaerul D.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.891

Abstract

This study aimed to evaluate environmental risks based on risk assessment analysis and implement effective risk management to support Rahadi Oesman Airport operations. The research design and methodology used an evaluative case study approach with qualitative methods. Data were collected through a literature review, interviews with two airport employees, including the airport chief, and direct observation in the field. Analysis was conducted by identifying issues, categorizing data, and evaluating findings to develop recommendations and risk reduction strategies. The main findings of this study show that environmental risks such as bad weather, non-standard aircraft spacing, foreign objects, security issues, and wildlife around the airport can cause flight delays, cancellations, or accidents. Risk management includes reducing the use of vehicles with engines, saving water and lights, and using human labour for ground handling activities. The implications of this study emphasise the importance of environmental risk control strategies, strict implementation of SOPs, and training for airport staff. This research contributes to environmental risk management practices in the aviation industry and provides valuable insights for other airports facing similar challenges. Nonetheless, this study has limitations on the number of respondents and the use of questionnaires that need to be further developed.
Co-Authors Aldi, Bob Amran Hamid, Rusyda Anggraeni, Dian Yuni Anggraeni, Dian Yuni Baskoro, Permadi Dachi, Chintia Syaninda Mathiang, John Mathiang Machar Nugraha, Taufan Anggara Oktavia Oktavia Setiawan, Johan Sumunar, Kurnia Indah Sumunar, Kurnia Indah Syamsiar, Syamsiar Sylvia Veronica Siregar Trianaputri, Anisa Ramadhini Trianaputri, Anisa Ramadhini