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All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management International Journal of Public Budgeting, Accounting and Finance JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Majalah Ilmiah Warta Dharmawangsa Jurnal Abdimas Mandiri Ilomata International Journal of Management The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Ilomata International Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ
Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts Hidayat, Wahyudi Nur; Yusnaini Yusnaini
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1873

Abstract

This study investigates how corporate governance (CG) mechanisms influence the quality of integrated reporting (IR) by conducting a systematic review of 23 empirical articles published between 2020 and 2025, sourced from Sinta 4-accredited or Scopus Q4-indexed journals. The articles were selected using predefined inclusion criteria and analyzed thematically. The findings show that governance factors such as board independence, audit committee activity, board size, gender diversity, audit quality, and executive compensation play a significant role in enhancing IR quality. In Indonesia and other regions such as Asia, Europe, and South Africa, the influence of CG on IR is evident, although variations exist due to sectoral and methodological differences. Most studies are grounded in agency theory, with support from stakeholder and legitimacy theories. The review highlights that robust governance practices are consistently associated with high-quality integrated reporting, offering actionable insights for regulators, policymakers, and organizations aiming to strengthen CG frameworks and reporting practices.
The Relationship Between ESG Factors, Profitability, and Tax Avoidance: A Systematic Literature Review Yusnidar, Yusnidar; Wahyudi, Tertiaro; Yusnaini, Yusnaini
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1397

Abstract

This study examines in depth the various determinants of corporate tax avoidance practices. Exploring the topic of tax avoidance is important because this strategy is recognized and legally permitted in many countries in the world. This study aims to conduct a Systematic Literature Review (SLR) to examine the relationship between Environmental, Social, and Governance (ESG), profitability, and tax avoidance. This article reviews 30 publications published in the period 2015 to 2024 in reputable journals indexed by Scopus. The results of the study provide a comprehensive analysis of the influence of various factors on corporate tax behavior. The findings show that ESG and profitability act as inhibitors of aggressive tax avoidance strategies, as well as being a means to minimize reputational risks due to such practices. ESG and profitability have varying effects on tax avoidance, depending on motives such as efforts to maximize profits, the need for transparency, and ethical considerations. The results show that the independent variables ESG and profitability have a significant relationship with tax avoidance. ESG tends to have a negative effect on tax avoidance, meaning that the better the implementation of ESG, the lower the tendency of companies to avoid taxes. On the contrary, profitability tends to have a positive effect, where increasing profits are often followed by increasing tax avoidance strategies. It is hoped that this article will not only broaden insights in this field, but also trigger further research on other independent variables that are still rarely studied. By closing this gap, future research is expected to be able to provide a deeper understanding of corporate governance and various tax strategies. This journal is expected to be a trigger for innovation in understanding the ethical aspects of corporate decision making, with the aim of supporting more responsible and transparent global business practices.
Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts Hidayat, Wahyudi Nur; Yusnaini Yusnaini
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1873

Abstract

This study investigates how corporate governance (CG) mechanisms influence the quality of integrated reporting (IR) by conducting a systematic review of 23 empirical articles published between 2020 and 2025, sourced from Sinta 4-accredited or Scopus Q4-indexed journals. The articles were selected using predefined inclusion criteria and analyzed thematically. The findings show that governance factors such as board independence, audit committee activity, board size, gender diversity, audit quality, and executive compensation play a significant role in enhancing IR quality. In Indonesia and other regions such as Asia, Europe, and South Africa, the influence of CG on IR is evident, although variations exist due to sectoral and methodological differences. Most studies are grounded in agency theory, with support from stakeholder and legitimacy theories. The review highlights that robust governance practices are consistently associated with high-quality integrated reporting, offering actionable insights for regulators, policymakers, and organizations aiming to strengthen CG frameworks and reporting practices.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nadya Shinta Savira Gunawan Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Supitriyani, Supitriyani Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Welly, Yerisma Widyastuti , Fitria Heny Yanuar Ramadhan Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar