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DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? Iqbal, Syaiful; Andriani, Fitri; Hariadi, Bambang
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15979

ABSTRACTThis study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results, first, sustainability report disclosure hurts earnings management. Second, GCG (management ownership) and corporate governance perception index (as an external control mechanism) strengthen that negative effect. Third, GCG (independent commissioners) does not moderate that effect. These imply that management ownership and external control mechanisms are the practical options to increase earnings quality.ABSTRAKPenelitian ini bertujuan mengeksplorasi peran moderasi GCG di dalam hubungan antara pengungkapan laporan keberlanjutan dan manajemen laba. Satu pendekatan kuantitatif melibatkan data CGPI dan Indeks GRI G.4, didukung alat analisis statistik untuk mengungkap peran moderasi tersebut. Hasilnya, pertama: pengungkapan laporan keberlanjutan berpengaruh negatif terhadap manajemen laba. Kedua: GCG (kepemilikan manajemen) dan indeks persepsi corporate governance (mekanisme pengendalian eksternal perusahaan) memperkuat pengaruh itu. Dan ketiga: GCG (dalam bentuk keterlibatan komisaris independen) tidak berperan sebagai moderator di dalam pengaruh negatif di atas. Hal ini menunjukkan kepemilikan manajemen dan mekanisme pengendalian eksternal merupakan pilihan paling efektif untuk meningkatkan kualitas laba.

Moderating Role of ESG Disclosure on Minority Shareholders and Tax Avoidance Widiastutik, Rika Nur; Iqbal, Syaiful; Rusydi, Mohamad Khoiru
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37155

Objective - This study examined and analyzed the effect of minority shareholders on tax avoidance, which covers Environmental, Social, and Governance (ESG) disclosure as a moderating variable in manufacturing companies listed on the IDX for the 20182022. The minority shareholders consist of foreign ownership, institutional ownership, and managerial ownership.Design/Methodology - This study used secondary data taken from annual reports, sustainability reports, and the companys OSIRIS database. Moreover, a total of 254 research sample companies were selected for this study using a purposive sampling technique. In addition, this study used a quantitative method using panel data regression analysis.Results - This study discovered that the higher the foreign and managerial ownership, the lower the tax avoidance actions within the company, while institutional ownership has no effect on tax avoidance. Furthermore, the results of the moderation regression analysis showed ESG disclosures can strengthen the effect of foreign and managerial ownership on tax avoidance, but cannot moderate institutional ownership on tax avoidance.Research limitations/implications - As a solution to tax avoidance in Indonesia, OJK may take into account and strengthen ESG disclosures made by companies.Novelty/Originality - This study discussed tax avoidance actions in Indonesia based on company ownership, with a focus on minority shareholders. Additionally, ESG disclosure was investigated to determine whether it could affect the relationship between minority shareholders and tax avoidance.

Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application Novayanti, Nina; Saraswati, Erwin; Iqbal, Syaiful
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.720

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.

The Moderating Role Of Good Corporate Governance In The Relationship Between Green Innovation, Environmental Disclosure And Firm Value Samhadi; Roekhudin; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33925

Purpose: This research examines and analyses the effect of green innovation and environmental disclosure on firm value. This study also adds the role of good corporate governance as a moderating variable on the relationship between green innovation and environmental disclosure with firm value. Methodology/approach: This research uses an explanatory method with a quantitative approach. Findings: The results of this study indicate that environmental disclosure has a positive effect on firm value, while green innovation has no effect on firm value. Furthermore, the results of the moderation regression analysis show that the role of good governance can strengthen the relationship between green innovation and environmental disclosure with firm value. Practical implications: This research is expected to be a consideration for investors so that companies can implement good corporate governance through green innovation and environmental disclosure as a form of concern for the environment and sustainability. Originality/value: This study adds the moderating variable of good corporate governance, which is thought to have a combined influence in the relationship between green innovation and environmental disclosure on firm value which aims to answer the inconsistency of previous research findings. This study also uses a research sample with the latest year, thus providing research results that are relevant to current conditions.

The Influence Of Tax Understanding, Tax Sanctions, And Tax Awareness With Tax Socialization As Moderating Variable In Jayawijaya Papua gerrits, Tien Vanenssia Wehelmina; Roekhudin; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.714

Purpose—This study sought empirical evidence of the effect of tax understanding, tax sanctions, and tax awareness on tax compliance and added moderation variables that can affect tax compliance in Jayawijaya Papua. Socialization is the selected variable that becomes the moderating variable. Design/methodology/approach — the methodology used in this study is quantitative research with a survey approach. Findings—Based on the results of data analysis and discussions carried out in this study, it can be concluded that tax understanding, tax sanctions, and tax affect land and building tax compliance in Jayawijaya Papua. These results can help the Jayawijaya authorities understand how socialization affects how well-informed Jayawijaya taxpayers are about tax laws and processes. Taxpayer understanding and awareness of their tax obligations will increase through regular outreach, increasing taxpayer compliance in Jayawijaya. Practical implications — The results of this research are expected to be taken into consideration by the authorities (Bappenda) in finding solutions or innovations in conducting tax socialization to local taxpayers so that it will increase the compliance of the Jayawijaya people in paying their land and building tax obligations through socialization. The results of this study are also expected to provide a reference for all parties in efforts to develop and strengthen the capacity of related agencies through strategic policies in utilizing regional potentials so that they have implications for people's lives in general. Originality/value—This study presents a phenomenon related to land and building taxes in Jayawijaya Papua. It analyzes taxpayers and identifies the causes of low taxpayer compliance in Jayawijaya Papua. The study reveals facts related to taxpayer compliance so that it can provide input to the government in implementing regional financial management. Keywords — tax understanding; tax sanction; tax awareness; tax compliance; tax socialization Paper type — Survey study

Predicting Optimal Tariff of Indonesia’s Carbon Tax: A Reflection on Japan and Singapore Iqbal, Syaiful; Diana , Shelly
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.89592

This study aims to predict the optimal carbon tax rate in Indonesia through a reflection on the experiences of Singapore and Japan, so it does not cause carbon leakage. This study uses a qualitative descriptive approach to explain the mechanism of determining carbon tax policies in a country along with the amount of the rate. The quantitative and qualitative data involved in this study are collected from policy documents, official government reports, and scientific articles on carbon taxes in Japan, Singapore, and Indonesia. This study argues that the carbon tax rate in Indonesia is lower than Japan and Singapore. Japan applies a tax rate of USD 2.65/tCO2, Singapore sets a tax rate of USD 18/tCO2, while Indonesia applies a minimum of USD 1.88/tCO2. These differences can trigger carbon leakage in Indonesia. The analysis results the carbon tax tariff in Indonesia optimally is IDR 300,000/tCO2. This tariff provides a policy recommendations to overcome the limitations of carbon tax policies in Indonesia.

Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application Novayanti, Nina; Saraswati, Erwin; Iqbal, Syaiful
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.720

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.

Is TCR effective in reducing tax avoidance in Indonesia? Hendrastuti, Ranindya; Sukoharsono, Eko Ganis; Iqbal, Syaiful
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4226

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.

Analysis Of the Implementation of Determination of Usage Status of State-Owned Assets Through Siman Version 2At The Ministry of Public Works Setyaningsih, Rayi; Ganis Sukoharsono, Eko; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.901

Purpose — This paper aims to analyze the implementation of Usage Status Determination of State-Owned Assets (PSP BMN) using the SIMAN Version 2 application at the Ministry of Public Works, as part of Indonesia's digital public sector transformation. The study evaluates this system's effectiveness, challenges, and sustainability dimensions. Design/methodology/approach — Employing a qualitative case study, the research integrates the Technology Acceptance Model (TAM) to assess perceived usefulness, perceived ease of use, user attitudes, behavioral intentions, and actual usage. Data were collected through in-depth interviews and documentation, and the Pentuple Bottom Line sustainability framework was applied for comprehensive evaluation. Findings — SIMAN Version 2 enhances bureaucratic efficiency, transparency, and accountability in asset management. The system also fosters moral responsibility but faces persistent technical and non-technical obstacles, including system stability, data migration, and limited human resources. Integrating both TAM and sustainability frameworks reveals the significance of user acceptance and broader public value. Practical implications — The study highlights the importance of continuous system improvement, user training, and sustainable technology development in public sector digitalization. Integrating technological and value-based approaches is crucial for ethical and practical information system implementation in government asset management. Originality/value — This research applies a multidisciplinary approach by combining TAM and the Pentuple Bottom Line in evaluating a national digital public asset management system. It provides novel insights into technology acceptance, sustainability, and ethical governance practices in Indonesia’s public sector digital transformation.

The Role of Locus of Control in Moderating the Effect of Auditorâ€™s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditorâ€™s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditorâ€™s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditorâ€™s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditorâ€™s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditorâ€™s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.

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