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Badingatus Solikhah
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DOES SUSTAINABILITY REPORT ASSURANCE MATTER? SYMBOLIC VERSUS SUBSTANTIVE ESG GREENWASHING Solikhah, Badingatus
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show that sustainability assurance and institutional ownership are negatively associated with greenwashing, suggesting that external verification and investor monitoring enhance the credibility of ESG reporting. Governance quality reinforces these effects, indicating that stronger governance structures respond better to external pressure and are less likely to engage in symbolic ESG practices. These results provide practical insight for regulators and investors in markets with partial or voluntary ESG requirements by showing which mechanisms can help reduce misleading ESG claims. Conclusion: Sustainability assurance, investor oversight, and governance quality jointly reduce opportunistic ESG practices. Novelty/Originality of this article: This study introduces a refined greenwashing measure using ESG ratings and controversies and provides rare evidence on how assurance and governance interact to reduce greenwashing in a partially mandatory disclosure context.
Prediksi Risiko Kebangkrutan Perusahaan Publik ASEAN: Perspektif RBV-DCT Aditya Arya Mahardhika; Badingatus Solikhah
MUTIARA: Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2026): JIMI - JULI
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/mutiara.v4i3.524

Abstract

Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance Badingatus Solikhah; Pei-Yu Weng
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1634

Abstract

Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance. Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components using the same pattern and perform two kinds of robustness checks, include Covid-19 period check and industry effect testing. Result: Empirical evidence demonstrates a positive effect on ESG reporting toward Tobin's Q and is robust in some testing, suggesting that ESG information has valuation implications.  In addition, ESG Rating provides the greatest contribution to operating performance and market performance as measured using Tobin's Q. Novelty: This study provides current empirical evidence on the relationship between ESG reporting quality and firm-level financial performance, going beyond conventional metrics such as Tobin's Q to incorporate a wider range of variables. This work explores various measures of ESG reporting, including ESG Score, ESG Rating, and ESG Ranking. Beyond a single metric, this comprehensive analysis of ESG reporting has numerous implications for firm performance.
Understanding Transfer Pricing Behavior : The Influence of Tax Minimization, Bonuses, and Debt Covenants under Board Tenure Moderation Azhaar Musyarofah; Badingatus Solikhah
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5152

Abstract

This study examines the influence of debt covenants, tax minimization, and bonus mechanisms on transfer pricing, with board tenure as a moderating variable. A quantitative approach is applied using secondary data from non-financial companies listed on the Indonesia stock Exchange during 2020-2024. The sample is selected through purposive sampling and consists 3.723 firm-year observations. Data analysis uses descriptive statistics, panel regression and Moderated Regression Analysis (MRA), processed with Eviews. The findings show that tax minimization and bonus mechanisms have a positive and significant effect on transfer pricing, indicating that managers tend to use transfer pricing strategies when they are motivated to reduce taxes or when compensation structures encourage such practices. In contrast, debt covenants do not significantly affect transfer pricing, suggesting that creditor monitoring does not strongly restrict managerial decisions related to internal pricing policies. The result further reveal that board tenure does not moderate the effect of debt covenant, tax minimization, pr bonus mechanisms on transfer pricing. Overall, this study concludes that managerial incentives and compensation-driven motives play a bigger role in shaping transfer practices compared to monitoring mechanisms such as debt agreements or board tenure. These findings provide insights for regulators, investors, and companies on understanding the internal factors that drive transfer pricing behavior in Indonesia firms. 
Intangible Assets, Bonus Mechanism, Debt Covenant, and Transfer Pricing: Moderating Role of Board Gender Diversity Dila Dwi Hastuti; Badingatus Solikhah
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5336

Abstract

This study examines the effects of intangible assets, bonus mechanisms, and debt covenants on transfer pricing and the moderating role of board gender diversity. Using panel data from 840 non-financial companies listed on the Indonesia Stock Exchange during 2020–2024 (4,200 firm-year observations), the analysis employs panel data regression. This study offers two main novelties. First, while most prior studies focus on direct determinants of transfer pricing, existing literature rarely examines board gender diversity as a moderating variable in the relationships between intangible assets, bonus mechanisms, debt covenants, and transfer pricing. Second, this study uses a comprehensive sample of all non-financial companies, providing more representative evidence of transfer pricing practices in Indonesia. The results show that intangible assets, bonus mechanisms, and debt covenants have a significant positive effect on transfer pricing. Board gender diversity weakens the influence of intangible assets and debt covenants, suggesting enhanced monitoring and governance effectiveness, but strengthens the effect of bonus mechanisms, indicating that incentive-driven performance pressures may override governance controls. The findings contribute to the transfer pricing and corporate governance literature by demonstrating the dual role of board gender diversity. Practically, the results provide insights for regulators, tax authorities, and companies in designing governance mechanisms and compensation policies to mitigate transfer pricing risks. Future research is encouraged to incorporate additional variables, apply more comprehensive measures of gender diversity, and use more detailed transfer pricing documentation. 
Corporate Sustainability Behavior and Tax Avoidance: Investigating ESG Disclosure, ESG Controversies, and Profitability Interaction Dewi Khofsoh; Badingatus Solikhah
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16953

Abstract

This study aims to examine the effects of ESG disclosure, ESG controversies, and capital intensity on tax avoidance, with profitability as a moderating variable. Tax avoidance remains a critical issue affecting tax performance in Indonesia, while the increasing adoption of Environmental, Social, and Governance (ESG) practices raises questions regarding corporate tax behavior. Therefore, this study is important for examining the effects of these factors. The study utilizes secondary data from 362 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange during the 2015–2024 period, sourced from Refinitiv Eikon. The analysis was conducted using Moderated Regression Analysis (MRA) with a Fixed Effects Model (FEM) approach in EViews 12. The results indicate that ESG disclosure and capital intensity have a negative effect on tax avoidance, while ESG controversies has no significant effect. Furthermore, profitability weakens the negative effects of ESG disclosure and capital intensity on tax avoidance and moderates the effect of ESG controversies on tax avoidance. These findings indicate that companies with high profitability tend to engage in tax avoidance even with good ESG disclosure, yet reduce tax avoidance when ESG controversies arise. Therefore, adaptive oversight and strengthened corporate governance are necessary.
Co-Authors Adiba, Rara Aditya Arya Mahardhika Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Anna Kania Widiatami Azhaar Musyarofah Deni Dwi Aryani Devita, Hanik Dewi Khofsoh Dian Anggraeny Dila Dwi Hastuti EDI SARWONO Estu Ratnasari Fitriana, Ratna Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Pei-Yu Weng Putri Anasyah, Abela Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Rizki Maneges, Gladis Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar Zulfani, Anisa