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All Journal Journal of Education Technology IIJSE
Astuti, Melinda
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Computer Science & IT Economics, Econometrics & Finance Education

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Literature Review: Implementation of Carbon Tax in Indonesia Putra, Samuel Niko; Astuti, Melinda; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4566

Abstract

Climate change is an international issue that requires fast and decisive action from many countries, including Indonesia, to set a carbon price to reduce greenhouse gas emissions, which are the main drivers of climate change. In Indonesia, one of the initiatives to reduce carbon emissions is the implementation of a carbon tax. This study uses a qualitative methodology and a literature review to provide comprehensive knowledge of how Indonesia implements carbon pricing. The results show that the Indonesian government took a proactive approach to addressing problems caused by climate change when implementing the Carbon Tax. The policies set by the government provide a strong basis for implementing the Carbon Tax.
The Effect of Profitability, Leverage, Liquidity, and Firm Size on Earnings Management with Gender Diversity as a Moderating Variable Astuti, Melinda; Bertuah, Eka
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.8922

Abstract

This study aims to analyze the effect of firm characteristics – profitability, leverage, liquidity, and firm size – on earnings management, with gender diversity on the board of directors as a moderating variable. Using panel data from food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) from 2019 – 2023, the study finds that profitability has a positive and significant effect on earnings management, while leverage, liquidity, and firm size have no significant effect. Gender diversity negatively moderate the relationship between profitability and earnings management, indicating that the presence of women on the board can reduce earnings manipulation during profitability. In contrast, gender diversity positively moderate the firm effect of firm size, suggesting that in larger firms, it may strengthen the tendency toward earnings management. Gender diversity does not moderate the effect of leverage and liquidity on earnings management. These findings contribute to agency theory by demonstrating that profitability creates an incentive misalignment between managers and shareholders, which can lead to earnings manipulation. However, gender diversity can strengthen monitoring and reduce agency conflicts, though its effectiveness varies by context. These results imply that the effectiveness of gender diversity as a governance mechanism depends on specific firm conditions.
Co-Authors Agus Munandar Eka Bertuah Muhammad Nurtanto Mutohhari, Farid Putra, Samuel Niko Zainal Arifin