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Widarjo, Wahyu
Universitas Sebelas Maret
Economics, Econometrics & Finance

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Carbon Emission Disclosure by Non-Financial Companies in Indonesia: A Perspective of Stakeholder Theory Widarjo, Wahyu; Sudaryono, Eko Arief; Kurniawati, Estetika Mutiaranisa; Putra, Adhitya Agri; Wibawa, Baskara Agung
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1209

Abstract

This study aims to examine the determinant factors of carbon emission disclosure in the perspective of stakeholder theory. Stakeholder theory is the most often use as literature in the carbon emission research. Most studies only capture the carbon emission disclosure based on stakeholder theory elements of economic performance and stakeholder power. This study examines comprehensively the perspective of stakeholder theory by considering economic performance, stakeholder power, and strategy posture. Research sample includes 67 non-financial companies listed on the Indonesian Stock Exchange 2017-2020. Data are accessed from annual report and sustainability report. Economic performance is measured by return on assets and return on equity. Stakeholder power is measured by managerial ownership and leverage. Strategy posture is measured by ISO certification and environmental costs. The result shows that stakeholder power (proxied by leverage) and strategy posture (proxied by ISO certification) have effects on carbon emission disclosure.
Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia Rezeki, Dwi Sri; Widarjo, Wahyu; Sudaryono, Eko Arief; Syafiqurrahman, Muhammad
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.817 KB) | DOI: 10.20961/jab.v21i2.689

Abstract

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.
Co-Authors Adhitya Agri Putra Eko Arief Sudaryono, Eko Arief Kurniawati, Estetika Mutiaranisa Rezeki, Dwi Sri Sudaryono, Eko Arief Syafiqurrahman, Muhammad Wibawa, Baskara Agung