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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Accounting and Management Journal Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Administrasi Kantor Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat fundamental management journal
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : International Journal of Social Science

 1 
ANALYSIS OF THE QUALITY OF ISAE 3000 ASSURANCE STATEMENTS ON CORPORATE SUSTAINABILITY REPORTS ACROSS STOCK EXCHANGES IN SEVERAL COUNTRIES: A 2020-2022 STUDY Gavriel Faith Nangoy; Carmel Meiden; Suheriyatmono
International Journal of Social Science Vol. 3 No. 5: February 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i5.7426

Abstract

While sustainability reporting has made significant strides in recent years, a noticeable gap persists between reporting practices and corresponding assurance measures. This paper emphasizes the alignment of sustainability assurance statements with the essential elements mandated by the ISAE 3000 assurance standard. A content analysis was conducted on the assurance statements of twenty (20) publicly listed companies across 20 different exchanges over a three-year span from 2020 to 2022. The analysis employed a quantitative approach, utilizing scoring to assess the alignment of the content with the requirements of the assurance standard. The research instrument was based on the minimal content elements of ISAE 3000 and developed by previous studies. The study reveals high quality levels among all assurance providers in the sample. Country-wise, the quality level is high for all countries except Japan, Thailand, Denmark, and Australia, which exhibit a medium quality level. Similarly, sectors in the sample generally exhibit a high quality level, except for consumer goods and industrial sectors, which demonstrate a medium quality level. The study also identifies variability in the content elements of assurance statements.
THE INFLUENCE OF FIRM FINANCIAL PERFORMANCE ON TAX AVOIDANCE: A META-ANALYSIS STUDY Chika Sri Mulyati; Carmel Meiden; Yosef Dema
International Journal of Social Science Vol. 5 No. 2: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i2.10998

Abstract

This research integrates findings from multiple studies obtained through the Publish or Perish (PoP) software and Google Scholar to examine the influence of profitability, leverage, company size, capital intensity, and sales growth on tax avoidance. Previous studies have produced both consistent and inconsistent results regarding the relationship between these variables and tax avoidance, with varying levels of statistical significance. Using purposive sampling, 52 relevant research articles were selected. A meta-analysis technique was employed to synthesize these findings and draw conclusions about the impact of these variables on tax avoidance. The results of the meta-analysis reveal significant relationships between profitability, leverage, company size, capital intensity, and sales growth, with varying degrees of impact on tax avoidance across different studies
Co-Authors Aldrin Winata Anastasya Arasy Bondan Khoesnadi Celine Alexandra Charen Carolin Chika Sri Mulyati Dika Fuji Okta Dwita Maya Puspitasari Edy Sarwono Effendy, Vicky Gavriel Faith Nangoy Haposan Theodorus Hendrikkus Wijaya Komala Heri Heri Lianty Susanti Lieany Lieany Lina Tania Marcellina Valencia Margaretha Lionardi Matius Abraham Meidy Aurora Carsaria Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela ODELIA LAURENCIA Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Roberto Josua F.Hasibuan Rommel Togatorop Sanchian Jennefer Sintong M Harahap Sugi Suhartono Suheriyatmono Tarigan, Arya Gina Theresia Renata Timothy Tanujaya Tri Sudjadmiko Winata Valentina Nusa Daton William Lim Yosef Dema