Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment
Annisa Hayatun N. Burhan
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE IMPACT OF SUSTAINABILITY REPORTING ON COMPANY PERFORMANCE Annisa Hayatun N. Burhan; Wiwin Rahmanti
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.79

Abstract

Sustainability reporting and company performance are the two factors that need to be studiedin recent years. Sustainability Reporting is non-financial report that consists of three elementswhich are economic performance, environmental performance, and social performance.This research attempts to examine the relationship between sustainability reporting asa whole and each of the elements of sustainability reporting with company performance. Itconsists of 32 companies listed on Indonesian stock exchange during the period of year 2006-2009. The independent variables are sustainability reporting, economic performance disclosure,environmental performance disclosure, and social performance disclosure. These variablesare measured by means of disclosure index. Sustainability Reporting Guidelines fromGlobal Reporting Initiative (GRI) is used as the basis of calculating the index score. The dependentvariable is Return on Asset (ROA) as a measure of economic performance. This researchuses secondary data collected from company website and Indonesian stock exchange.The result shows that sustainability reporting influences company performance. However,partially, only social performance disclosure influences the company performance.
When influential directors meet tax havens: Evidence on conforming tax avoidance Burhan, Annisa Hayatun Nazmi
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.31058

Abstract

Research aims: This study aims to investigate the correlation of influential director, the interactions with tax havens, and the tendency of firms to engage conforming tax avoidance. Design/Methodology/Approach: This study employs a quantitative method using secondary data, of Indonesian firms. With panel data from the years 2010-2022, this study performs purposive sampling and moderating regression analysis to test the hypotheses. The technique also involves Social Network Analysis (SNA) with Gephin 10 to generate the influential director measurement, and regression analysis using STATA. Research findings: The study found that firms having influential director associates with conforming tax avoidance. The findings further show that interactions of influential directors with tax havens show a higher tendency to avoid tax.Theoretical contribution/ Originality: This study contributes to the literature of social network and taxation by presenting on the role of director networks in tax information spillover, that is amplified by the presence of tax haven affiliates. Practitioner/Policy implication: Network-based perspective enables regulators to identify the most central taxpayers (i.e., multinational corporations) that have high influence on information spillover. With the evidenciary support of tax havens, a tax authority may then be inspired to tighten anti-avoidance regulations targeting firms that utilize tax haven affiliations. Research limitation/Implication: This study focus only on the Social Network Theory concept of centrality and limits the SNA to identify the most influential directors by using proxy of eigenvector centrality. Future research is recommended to extend the analysis to other centrality values and other types of networks for more comprehensive findings.
Co-Authors Wiwin Rahmanti