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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Media Riset Akuntansi Journal The Winners Akuntansi Krida Wacana Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Indonesian Journal of Sustainability Accounting and Management Jurnal Kajian Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Proceeding of International Conference on Entrepreneurship (IConEnt) Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Antonius Herusetya
Department Of Accounting, Faculty Of Economic And Business, Universitas Pelita Harapan, Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Dividends, Investment Opportunities, and Company Performance: The Moderating Role of Corporate Governance Triandolla, Bunga; Herusetya, Antonius
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5338

Abstract

Purpose: This study aims to analyze the influence of dividend policy and investment opportunities set on firm performance, with corporate governance as a moderating variable. The study focuses on mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Methodology/approach: This study is quantitative approach. Firm performance is proxied by Return on Equity, dividend policy by Dividend Payout Ratio, and IOS by the ratio of capital expenditure to total assets. Corporate governance is assessed through an index comprising 17 indicators aligned with the principles of Good Corporate Governance. Data analysis was conducted using panel data moderation regression with the Generalized Least Squares. Results/findings: The results indicate that dividend policy tends to positively influence ROE, whereas IOS shows no direct significant impact on ROE. Conversely, corporate governance negatively moderates the relationship between dividend policy and ROE, suggesting that stricter corporate governance weakens the positive effect of dividend policy on firm performance. However, corporate governance does not significantly moderate the relationship between IOS and ROE Conclusion: Dividends positively affect ROE; IOS has no direct effect; governance weakens the dividend effect on ROE but does not moderate the IOS–ROE relationship. Limitations: This research was limited to mining companies in Indonesia. Therefore, the results are limited to one industry and cannot be generalized to all companies in Indonesia. Contribution: This study offers practical implications, emphasizing that management of mining companies should carefully design balanced dividend policies, considering their long-term effects and highlighting the importance of effective corporate governance implementation.
ASISTENSI PELAPORAN SPT TAHUNAN PPH BERBASIS CORETAX SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Eduard Ary Binsar Naibaho; Antonius Herusetya; Mulyadi Noto Soetardjo; Lina; Renna Magdalena; Irwan Wisanggeni; Pikanti Endah Artati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study examines a community service (PkM) activity carried out by Universitas Pelita Harapan (UPH) in collaboration with KPP Pratama Tiga Raksa under Kanwil DJP Banten, focusing on assisting individual taxpayers in filing their 2025 Annual Personal Income Tax Returns (SPT Tahunan PPh OP) using the CoreTax system implemented by the Directorate General of Taxes (DGT). The CoreTax system represents a transformational shift in Indonesia's tax administration, replacing the previous e-Filing platform with a more integrated and real-time digital infrastructure. The activity was conducted on March 12, 2026 at the Spark Labs FEB, Gedung F UPH, Tangerang. Employing a descriptive participatory approach, the program involved tax volunteer students (Relawan Pajak) supervised by accounting faculty members who provided direct guidance to taxpayers, comprising UPH lecturers, staff, and surrounding community members, in navigating the CoreTax portal. Two main phases were implemented: (1) Training and Levelling, which equipped student volunteers with technical knowledge and soft skills, and (2) CoreTax Assistance, during which real-time SPT filing support was provided. Results demonstrate that structured, university-led tax assistance programs significantly enhance taxpayer compliance awareness and digital tax literacy. The collaboration between higher education institutions and tax authorities reflects best practices in tax education outreach and strengthens the sustainability of tax volunteer communities.
Managerial Ability and Carbon Emission Disclosure: Do CEOs Care About This Matter in Indonesia? Rian Nur Aulia; Antonius Herusetya
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

ABSTRACT This study examines the relationship between entity managerial capability and carbon emission disclosure of publicly listed companies on the Indonesian Stock Exchange, covering the years 2019–2023. Managerial capability is measured using data envelopment analysis (DEA) at the firm level as a decision-making unit using the Demerjian et al. (2012) model, while carbon emission disclosure uses a score for carbon emission disclosure. A final set of 301 firm-year observations was obtained by using a purposive sampling method and the available carbon emission disclosure data. Data analysis using multiple linear regression found evidence contradicting the study's hypothesis, where CEO managerial capability is negatively related to carbon emission disclosure for publicly listed companies in Indonesia. This study's findings imply that carbon emission disclosure, which is part of the global temperature reduction efforts outlined in the 2015 Paris Agreement and part of the Environment, Social, and Governance (ESG) program promoted by regulators, is still not a priority for publicly listed companies in Indonesia.
Co-Authors Ahmad Kamil Amabel, Vania Amelia Susanto Angelina Novena Tjiano Cyrilla Stefani Eduard Ary Binsar Naibaho Hadisurja, Andrea Chrysanti Halim, Yiska Cornelia Hartiwi Prabowo, Hartiwi Irwan Wisanggeni Kezia Natalie Lawu, Sintya Andrey Lina Mulyadi Noto Soetardjo Natalie, Kezia Pikanti Endah Artati Purba, Golrida Karyawati Reisha Pujilestari Renna Magdalena Rian Nur Aulia Rian Nur Aulia Sambuaga, Elfina Astrella Synthia Atas Sari Synthia Atas Sari, Synthia Atas Tantomi, Gabriella Thalia, Michelle Totong, Allysa Triandolla, Bunga Vionna Lievia Wijaya, Hana Yiska Cornelia Halim