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Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems Dielanova Wynni Yuanita; Christine Novita Dewi; Arief Zuliyanto Susilo; Kusharyanti Kusharyanti
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.43521

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.

Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia Sriyono, Sriyono; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2040

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords: market orientation; organizational size; strategic management accounting.

Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

PENGARUH SUSTAINABLE DEVELOPMENT GOALS, UKURAN PERUSAHAAN dan LIKUIDITAS TERHADAP PROFITABILITAS Zahra Amelia Husna; Amelia Husna, Zahra; Pamungkas, Noto; Kusharyanti, Kusharyanti
ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL) Vol. 1 No. 6 (2024): (SEPTEMBER) ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Publisher : Laboratorium Program Studi Pendidikan Sosiologi Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64924/nxzbjb64

Penelitian ini mengkaji pengaruh Pengungkapan SDGs, Ukuran Perusahaan, dan Likuiditas terhadap Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI periode 2018-2022. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan uji hipotesis. Populasi penelitian mencakup perusahaan pertambangan yang terdaftar di BEI tahun 2018-2022. Pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 144 sampel. Data sekunder diperoleh dari Sustainability Report dan Laporan Keuangan perusahaan, yang kemudian dianalisis menggunakan SPSS versi 26. Hasil uji t (parsial) menunjukkan bahwa pengungkapan SDGs tidak memiliki pengaruh signifikan terhadap profitabilitas. Sebaliknya, ukuran perusahaan dan likuiditas terbukti berpengaruh signifikan terhadap profitabilitas perusahaan pertambangan di BEI periode 2018-2022. Berdasarkan temuan tersebut, direkomendasikan agar perusahaan pertambangan tetap memperhatikan faktor ukuran perusahaan dan likuiditas dalam upaya meningkatkan profitabilitas. Meskipun pengungkapan SDGs tidak berpengaruh signifikan, perusahaan sebaiknya tetap mempertahankan praktik ini sebagai bentuk tanggung jawab sosial dan lingkungan. Penelitian selanjutnya dapat mengeksplorasi variabel lain yang mungkin mempengaruhi profitabilitas atau memperluas periode penelitian untuk hasil yang lebih komprehensif.

Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.

ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.

ANALYSIS OF THE ROLE OF INTERNAL AUDITORS’ FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Sri Astuti; Kusharyanti Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

The role of internal auditors’ function is very important. This research investigates the effect of the function and contribution of internal auditor on audit delay. Audit delay is measured by using the number of days between a firm’s fiscal yearend and the audit report date. In doing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression, with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significant effect of quality and contribution of an internal auditor function in a firm on audit delay.

SUSTAINABILITY FOUNDATION VS. MARKET VOLATILITY: THE ROLE OF ESG IN CREATING LONG-TERM FIRM VALUE AT PT ANTAM TBK Sri Suryaningsum; Tri Zulfian Ibrahim; Kusharyanti; Marita; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 3 No. 3 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i3.693

This study aims to examine the role of Environmental, Social, and Governance (ESG) in enhancing firm value at PT Aneka Tambang Tbk (ANTAM) during the period 2019–2025. The research employs a descriptive quantitative approach using secondary data obtained from sustainability reports, annual reports, and official corporate publications, as well as international standards such as GRI, TCFD, and the OJK Sustainable Finance Roadmap. Firm value is analyzed using two indicators: stock price as a proxy for market value and Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) as a proxy for operational performance and economic value. The analysis applies a descriptive-comparative method by linking empirical findings with signaling theory, legitimacy theory, and stakeholder theory. The results indicate that ANTAM’s ESG performance shows a relatively consistent improvement across environmental, social, and governance dimensions, reflected in carbon emission control, energy efficiency, human capital development, and strengthened corporate governance. Although stock prices fluctuate due to external factors and commodity market volatility, the stability and upward trend of EBITDA suggest stronger operational fundamentals. These findings highlight that ESG functions as a long-term value creation foundation, where its impact on market value is not always immediate but accumulates through sustained sustainability practices and improved external conditions.

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