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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Widya Manajemen & Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Research In Management and Accounting (RIMA) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Akuntansi : Jurnal Akuntansi Integratif Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Jesica Handoko
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE INFLUENCE OF TAX AVOIDANCE AND ESG PERFORMANCE ON RIIL EARNINGS MANAGEMENT WITH CARBON TAX MODERATOR Laiman, Sean Jonathan; Handoko, Jesica
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.807

Abstract

This study investigates the influence of tax avoidance and Environmental, Social, and Governance (ESG) performance on real earnings management while examining the moderating roles of carbon tax exposure and ESG Leader status. Unlike accrual-based earnings management, real earnings management is more difficult to identify and may cause persistent distortions in firms' operational decisions, making it a critical focus of this study. This study employs a quantitative research design using secondary data derived from the annual financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange. The research sample comprises 45 firms with the highest ESG ratings included in the IDX Kehati Index over the 2022–2024 period. The data were analyzed using linear regression with moderation testing. The empirical findings reveal that tax avoidance has a negative and significant effect on real earnings management, indicating that firms engaging in higher tax avoidance tend to exercise greater caution in manipulating real activities, possibly because of heightened regulatory oversight. In contrast, ESG performance does not exhibit a significant relationship with earnings management, suggesting that ESG implementation among Indonesian public companies may remain symbolic rather than substantively embedded in accounting and operational policies. Carbon tax exposure significantly moderates the relationship between tax avoidance and earnings management by reversing the relationship in a positive direction, implying that increased cost pressures from carbon regulation encourage firms to intensify earnings management as a strategic response. However, the carbon tax does not moderate the association between ESG performance and earnings management, indicating a lack of integration between sustainability initiatives and regulatory mechanisms. Furthermore, ESG Leader status does not moderate the effects of tax avoidance or ESG performance on earnings management.
CAN FOREIGN CEO MODERATE CORPORATE CROSS-BORDER EMISSION DISCLOSURE PRACTICES? Gunady, Regina Augusta; Handoko, Jesica
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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Environmental Strategy and Investor Response: The Role of Green Innovation, Green Strategy and Carbon Strategy in Determining Cumulative Abnormal Returns Fitriani, Ursulah Diana; Handoko, Jesica
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2436

Abstract

Abstract Purpose: Environmental concern can enhance a company’s competitive advantage and reputation, influencing investor assessments. In Indonesia, rising carbon emissions and stakeholder pressure encourage firms to adopt green innovation and carbon strategies to reduce environmental impact, increase corporate value, and affect market reactions. Methodology/approach: This study is quantitative, and purpose to analyze the factors that influence cumulative abnormal return (CAR). The independent variables are green innovation, green strategy, and carbon strategy, while firm size and profitability are used as control variables. Secondary Data were collected from IDX-listed energy, automotive, and transportation companies during 2021–2024. The sample was selected using purposive sampling and analyzed using multiple linear regression via SPSS 30. Findings: The results indicate that green innovation has influence on CAR, green innovation is able to create a high level of competitiveness for firms through productivity optimization and cost efficiency. Likewise, green strategy does not influence on CAR, because investors do not yet fully value or understand it as a source of long-term financial value. In contrast, carbon strategy positively influences CAR, companies proactively implementing carbon strategy are viewed as better prepared for future carbon emissions regulation and, more capable of managing environmental risk. Practical implications: Sustainability requires significant investment in human and financial resources, with benefits that are indirect and often only visible in the long term. Originality/Value: The government as a regulator needs to require public companies in Indonesia to implement sustainability strategies to support sustainable development.
Stakeholder’s Role, Cash Slack and Sustainability Report on Stock Investment Decisions: Experimental Study Jesica Handoko; Sihar Tigor Benjamin Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.84480

Abstract

The current research aims to prove whether independent variables stakeholder’s role, cash slack and sustainability reports have an influence on stock investment decisions from stakeholders. 2x2x2 between-subjects experimental design is conducted to test the hypothesis. The study involved private sector employees and undergraduate students related with Accounting major, serving as representatives for employees and investors. Out of the participants, 84 successfully completed the manipulation check questions, and their responses were analyzed to test the research hypothesis. The results indicate that stakeholders significantly impact stock investment decisions. There is also an interaction between the role of stakeholders and sustainability reports on stock investment decisions. However, there were no direct of interaction effect of cash slack on these decisions. These outcomes suggest that stakeholders interpret the information provided by management in varied ways, highlighting the need for management to foster alignment among different parties.
FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY Jesica Handoko; Sihar Tigor B. Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2500

Abstract

The high increase in the number of young investors in the Indonesian capital market encourages the need to conduct research regarding what investors or potential investors consider when making decisions. Previous research shows the need to use primary data that not only includes rational and irrational factors, but also considers accounting information, both internal and published to external parties. The current research aims to prove whether financial slack and voluntary reporting will support stock investment decisions made by young investors. An experimental research witH2x2between-subjects design is conducted to provide empirical support regarding the usefulness of internal and external information in stock investment decisions. The sample was 93 undergraduate students majoring in Accounting who had at least taken or were currently taking courses related to Stock Investment. Some of them are regular visitors to the Investment Clinic from the Business Faculty in Surabaya. Sixty-three data from participants who successfully answered the manipulation check questions were processed to answer the research hypothesis. The statistical tool analysis of variance is used to test the hypothesis. Research findings show that financial slack was not influencing stock investment decisions, while voluntary reporting in the form of Sustainability Reporting is proven to influence stock investment decisions of young participants. Another result is the interaction effect of financial slack and voluntary reporting on stock investment decisions, which shows the importance of disclosure about the use of slack resources because it will influence investor decisions
Co-Authors Alim, Carissa Nadia Andreas, Lidya Angelina Angelina Angkoso, Annabela Anneta, Janet Basuki , Basuki Basuki Bernadetta Diana Nugraheni Bhinga Primaraharjo Budianto Tedjasukmana Budiono, Stefannie Cameline Limanto Carissa Lorenza Kassidy Carmenita, Bernadette Ceicilia Bintang Hari Yudhanti Chandra, Jesica Amalia Ciellie Christabelle Santoso Devi Yanti, Devi Dian Purnamasari Dwiyanti, Rosalia Elsa Elisabeth Yuliana Haki Elyastuti, Cintya Cindy Esa, Ariston Oki Fernando, Jovian Fitriani, Ursulah Diana Florencia, Vania GUDONO GUDONO Gunady, Regina Augusta Haki, Elisabeth Yuliana Handoyo, Jason Jonathan Harimurti, Yohanes I Made Narsa Janet Anneta Janice, Laurensia Jimmi Charles Kevilia Rosana Laiman, Sean Jonathan Lindrawati Lindrawati Linggardjaja, Irene Kristanti Martha, Nessi Felicia Mokoginta, Dirgantara Dahana Notoatmodjo, Brigitta Patricia Patricia Pradinata, Ingrid Agustina Rachel Laudya Rahelliamelinda, Liangchui Riandy Sugiharto Cahyadi Ricky Ivan Anggono Ronny Irawan Runtu, Julius S. Patricia Febrina Dwijayanti Santoso, Karina Santoso, Millenia Antonia Samantha Santoso, Victor Setiawan, Elizabeth Tanjung Shanti Sihar Tigor Benjamin Tambunan Susanna Hartanto Tineke Wehartaty Wehartaty Vivian Angelina Soegiharto Wibowo Wehartaty, Tineke Wijaya, Joshua Arta Iwan Yessica Natalia Yudi, Antony