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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mantik Gema Wiralodra Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) INTELEKTIVA Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Journal of Applied Economics in Developing Countries PEDAMAS (Pengabdian Kepada Masyarakat) Journal of Innovative and Creativity Ulil Albab
Richard Friendly Simbolon
Universitas Advent Indonesia
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Role Of Good Corporate Governance In Moderating The Effect Of Green Accounting On Tax Avoidance In IDXQ30 For The 2022-2024 Period Saragih, Zernget; Susanti, Mila; Simbolon, Richard Friendly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10743

Abstract

This research analyzes the impact of green accounting on tax avoidance and the moderating role of corporate governance, specifically institutional ownership and independent commissioners, among IDXQ30 companies on the Indonesia Stock Exchange (2022–2024). Although tax avoidance is a legal activity, it carries the potential to diminish state revenue, which is essential for funding national development and enhancing public welfare. While the adoption of green accounting is intended to improve corporate transparency and accountability, there is a possibility that it may still be utilized as a tool for tax planning in practical applications. Consequently, robust corporate governance mechanisms are required to guarantee that the implementation of green accounting remains consistent with sustainability goals and regulatory standards. This study adopts a quantitative approach through the application of a causal-comparative method. Necessary secondary data were collected from annual reports and sustainability reports of companies. Green accounting is quantified using the environmental cost ratio, tax avoidance is assessed through the Effective Tax Rate (ETR), and both institutional ownership and independent commissioners serve as the moderating variables. Data analysis is performed through multiple linear regression. This study aims to provide empirical evidence on how corporate governance strengthens the relationship between green accounting and tax avoidance, specifically within companies that possess high liquidity and strong governance profiles, such as those categorized in the IDXQ30 index.
Pengaruh Green Accounting dan Ukuran Perusahaan terhadap Kinerja Lingkungan pada Perusahaan Manufaktur di BEI (2022-2024) Srimayanty, Vina; Maruli, Riky Sai; Simbolon, Richard Friendly
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7642

Abstract

Penelitian ini dilakukan untuk mengkaji hubungan antara penerapan green accounting dan ukuran perusahaan dengan kinerja lingkungan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Penilaian kinerja lingkungan mengacu pada peringkat PROPER yang diterbitkan oleh Kementerian Lingkungan Hidup dan Kehutanan. Pengukuran green accounting didasarkan pada indeks pengungkapan lingkungan menurut standar Global Reporting Initiative (GRI), sedangkan ukuran perusahaan direpresentasikan melalui logaritma natural dari total aset. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode purposive sampling. Dari total 165 data observasi yang diperoleh, jumlah tersebut disaring menjadi 118 observasi setelah dilakukan penghapusan data yang terindikasi sebagai outlier. Teknik analisis yang digunakan adalah regresi linier berganda. Temuan penelitian menunjukkan bahwa baik secara individu maupun secara bersama-sama, variabel green accounting dan ukuran perusahaan belum mampu memberikan pengaruh yang signifikan terhadap kinerja lingkungan. Nilai koefisien determinasi yang hanya mencapai 0,9% menunjukkan bahwa kontribusi kedua variabel tersebut dalam menjelaskan variasi kinerja lingkungan tergolong sangat rendah, sehingga sebagian besar dipengaruhi oleh variabel lain di luar model penelitian. Hasil ini mengindikasikan bahwa kinerja lingkungan perusahaan tidak semata-mata ditentukan oleh tingkat pengungkapan informasi lingkungan atau besarnya skala perusahaan, melainkan juga dipengaruhi oleh faktor internal lain, seperti komitmen manajemen dan efektivitas implementasi kebijakan lingkungan.
The Role Of Good Corporate Governance In Moderating The Effect Of Green Accounting On Tax Avoidance In IDXQ30 For The 2022-2024 Period Zernget Saragih; Mila Susanti; Richard Friendly Simbolon
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10743

Abstract

This research analyzes the impact of green accounting on tax avoidance and the moderating role of corporate governance, specifically institutional ownership and independent commissioners, among IDXQ30 companies on the Indonesia Stock Exchange (2022–2024). Although tax avoidance is a legal activity, it carries the potential to diminish state revenue, which is essential for funding national development and enhancing public welfare. While the adoption of green accounting is intended to improve corporate transparency and accountability, there is a possibility that it may still be utilized as a tool for tax planning in practical applications. Consequently, robust corporate governance mechanisms are required to guarantee that the implementation of green accounting remains consistent with sustainability goals and regulatory standards. This study adopts a quantitative approach through the application of a causal-comparative method. Necessary secondary data were collected from annual reports and sustainability reports of companies. Green accounting is quantified using the environmental cost ratio, tax avoidance is assessed through the Effective Tax Rate (ETR), and both institutional ownership and independent commissioners serve as the moderating variables. Data analysis is performed through multiple linear regression. This study aims to provide empirical evidence on how corporate governance strengthens the relationship between green accounting and tax avoidance, specifically within companies that possess high liquidity and strong governance profiles, such as those categorized in the IDXQ30 index.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND AUDITOR REPUTATION ON COMPANY VALUE Rosahayu Situmorang; Richard Friendly Simbolon; Mila Susanti
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.116002

Abstract

In emerging markets, green accounting and auditor reputation have emerged as important determinants of business value. However, the combined impact of the two remains understudied in Indonesia. This study argues that, based on agency and signaling theory, ESG disclosures and Big Four audit affiliation serve as additional signals that reduce information asymmetry between investors and companies. This quantitative study employed a causal research design. Purposive sampling was used to select a sample of 85 companies listed on the Indonesia Stock Exchange (IDX) in 2024. Firm value was calculated using Tobin's Q ratio, IDX ESG performance score indicating green accounting, and auditor reputation operationalized as a binary variable indicating Big Four affiliation. The hypothesized relationship was tested using multiple linear regression. The results showed that green accounting had a significant positive effect on firm value (β = 0.115; p < 0.001), and auditor reputation also had a significant positive effect (β = 6.982; p < 0.001). However, these figures collectively account for a significant portion of the variation in firm value (F = 487.023; p < 0.001; R2 = 0.904), although consideration of sample pre-selection and mode specification should be considered. According to these findings, transparent environmental reporting enhances corporate accountability, and Big Four affiliation enhances investor confidence in financial reporting. This study suggests that audit diversity and credibility jointly enhance market valuation, with practical implications for corporate reporting strategies and investor decision-making in emerging markets. This adds to the emerging market ESG literature.
PENGARUH GREEN ACCOUNTING, PERENCANAAN PAJAK, DAN MANAJEMEN ASET TERHADAP PROFITABILITAS PERUSAHAAN SMALL MIDDLE CAP DI BURSA EFEK INDONESIA Cecilia Chelsea Kaligis; Francis M Hutabarat; Richard Friendly Simbolon
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/t46az566

Abstract

The purpose of this study is to determine the effect of green accounting, tax planning, and asset management on the profitability of small-to-middle-cap companies listed on the Indonesia Stock Exchange. Company data was obtained from company publications in financial reports accessible on the company website and the Indonesia Stock Exchange website for 20 small-to-middle-cap companies observed from 2021 to 2024. Green accounting, tax planning, and asset management were used as independent variables, while profitability was used as the dependent variable. Data analysis used regression analysis, hypothesis testing, descriptive analysis, and classical assumption testing. The results showed that green accounting and asset management significantly influenced profitability. However, tax planning did not. Simultaneously, operational variables significantly influenced the profitability of small-to-middle-cap companies listed on the IDX.
Implications of working capital management and operational continuity on company profitability in the technology sector idxtechno 2022 Tirza Angel Geralyn; Richard Friendly Simbolon
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.588

Abstract

Profitability is a metric to gauge a company's ability to generate satisfactory returns on its invested assets, sales, and equity. This research seeks to explore how the management of working capital and the sustained operation of companies impact their profitability within the IDXTECHNO sector over three years, from 2020 to 2022. Operating capital management is defined by three key indicators: the cash turnover ratio (CTR), inventory turnover ratio (ITR), and accounts receivable turnover ratio (ARTR). Operational continuity is assessed through the cash conversion cycle (CCC), and profitability, in this study, is represented by return on assets (ROA). A purposive sampling method was used to select seventeen sample companies, and multiple linear regression analysis was employed. The results indicate a significant influence of working capital management and operational continuity on profitability.
The impact of transfer pricing and thin capitalization on tax avoidance in the advertising, printing, media, wholesale trade, and production of goods listed on the Indonesia Stock Exchange during the 2020 – 2022 period Theresa Putri Genisa; Richard Friendly imbolon
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.591

Abstract

One of the revenues received by a country comes from tax payments. However, some people consider taxes a burden, which becomes a reason to engage in tax avoidance practices. This research aims to identify the impact of transfer pricing practices and minimal capital use on tax avoidance efforts in the advertising, printing, media, wholesale trade, and goods production subsectors during the 2020-2022 period. This quantitative research method collects secondary data from companies listed on the Indonesia Stock Exchange (BEI) annual reports. This data was obtained from official sources, including the company's official website and the IDX website, and succeeded in collecting a sample of 30 companies. Data was analyzed using multiple linear regression and IBM SPSS Statistics 25 software. The research results show that setting transfer prices and using minimal capital significantly influences tax avoidance efforts in the advertising, printing, media, wholesale trade, and goods production subsectors. Listed on the Indonesian Stock Exchange during the 2020-2022 period. These findings have important implications, emphasizing the importance for all parties concerned to comply with tax obligations without trying to avoid them.
Co-Authors Adimas Wijoyo Camelia Putri, Faras Cecilia Chelsea Kaligis Feni Monika Silalahi Francis Hutabarat Gabriel Silalahi Gabriellita Gerrard, Steven Heddry Purba I, Michelyne Ayuthaya Ifvannogi Stefan Karunia Sijabat Jhosua Marasi Siregar KAREL ANGGITO PRAYER Karolina Tampubolon Lenita Waty Maduwu, Berkat Marthinus Ismail Meidy Lieke Karundeng Michelyne Ayuthaya I Mila Susanti Mila Susanti Naftaly, Rachel Kezia Natasya Maria Michelle Nathasya Angellie Tambunan Noverta Wiguna Revaldi Purba, Fifi Novayana Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Riky Sai Maruli Rosahayu Situmorang Sabatanta, Boyke Daniel Saragih, Zernget Siagian, Fitri Rosalidia Sipayung, Debby Priscilia Sitanggang, Sondang Uli Sri Sandra Devy Srimayanty, Vina Theresa Putri Genisa Tirza Angel Geralyn Valentine Siagian Venny Aprilia Simbolon Zernget Saragih