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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Pengabdian Kepada Masyarakat
Zaki Baridwan
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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The Effect of Environmental, Social, Governance (ESG) Disclosureand Accounting Conservatism on Tax Avoidance Practices with Firm Value as a Moderating Variable Tri Utami, Dian; Rosidi; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.907

Abstract

Purpose: This research aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and accounting conservatism on corporate tax avoidance, considering the role of company value as a moderating variable in this relationship. Methodology/approach: This research uses an explanatory quantitative approach, using panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The level of ESG disclosure is measured using a content analysis index compiled from 33 Environmental, Social, and Governance indicators. Accounting conservatism is proxied by the Book-to-Market ratio, while company value is measured using the Price-to-Book Value (PBV) ratio. The analysis technique used is panel data regression with moderating variable testing. Findings: ESG disclosure has a negative, significant effect on corporate tax avoidance, whereas accounting conservatism does not. Firm value is found to strengthen the negative relationship between ESG disclosure and tax avoidance, indicating that firms with higher market values tend to show better tax compliance as sustainability transparency increases. However, company value does not moderate the relationship between accounting conservatism and tax avoidance, suggesting that accounting conservatism functions more as a technical reporting practice than as a strategy directly related to tax policy. Practical implications: This research provides practical implications for corporate management in efforts to enhance reputation and minimize tax risk through strengthening ESG disclosure and implementing accounting conservatism. Companies with high market value are expected to incorporate both aspects into their corporate governance strategy to improve tax compliance. Originality/value: This research contributes to the literature on market discipline and tax ethics by revealing the role of corporate values in enhancing the effectiveness of ESG disclosure in curbing tax avoidance, while also demonstrating the limitations of accounting conservatism in emerging markets.
Factors Influencing Generation Z’s Intention to Use Social Commerce Using a Modified Technology Acceptance Model (TAM) Amalia Puspitasari, Andini; Baridwan, Zaki
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study quantitatively examines the factors affecting Generation-Z intention to use Social Commerce based on a modified Technology Accepted Model (TAM) approach. The samples include 275 respondents of social commerce users who are Accounting Undergraduate students of FEB UB Class of 2020—2022 aged 18-25 years, selected through purposive sampling. The data are collected through survey distributed via google form, and analyzed by Partial Least Square (PLS) processed by the SmartPLS software. The results of this study exhibit that perceived ease of use, perceived usefulness and perceived trust have a positive effect on the Generation-Z intention to use commerce while perceived risk has a negative effect on the Generation-Z intention to use social commerce. The implications of this study is expected to contribute to provide insight to the development of economics and business science as well as social commerce platform to make improvements, innovations and improvements in providing services to customers
The Influence Of Accounting Information Systems In Improving The Effectiveness Of SMEs Financial Planning Husnul Khuluq; Lilik purwanti; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37000

Abstract

Purpose: This study has two focus, first able to know the determinants that affect the satisfaction of users and their effect on the effectiveness of the financial planning process. To find out this is used a modification of the success of technology -based accounting information systems. The second focus of this research is able to show the success of the implementation of accounting information systems in Malang City SMEs by referring to IS Success Models. Methodology/approach: The population in this study is MSMEs in Malang City, which have been registered with the Cooperatives, Industry and Trade Service (DISKOPINDAG) and have used the smart cashier financial recording system. using a non-probability sampling method. This study uses SEM-PLS to analyze data, with validity tests, reliability tests, outer model tests, inner model tests and hypothesis tests. Findings: Research found that the quality variable of information, perception of use, trust has a positive effect on user satisfaction, while system quality variables do not have a positive effect on user satisfaction and user satisfaction have a positive effect on the effectiveness of the financial planning process. Practical implications:  Regarding the impact of the use of accounting information systems on the effectiveness of the financial planning process in Malang City SMEs, it can be used as an evaluation material for Malang City DiscountPindag in assessing the success of the AIS implementation of the user satisfaction of the system. Originality/value: Researchers make modifications to the success model of technology -based accounting information systems. The addition of variable perception of use and trust becomes renewal in this study. Then it can be seen whether the user of the level of trust application and the use of the application used for the financial planning process on MSMEs.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini Anak Agung Istri Pradnyarani Dewi Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana farida, Uun Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik purwanti M Iswahyudi Made - Sudarna Made Sudarma Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Syaiful Iqbal Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani