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Surifah Surifah
Fakultas Bisnis Dan Humaniora, Universitas Teknologi Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF BOARD DIVERSITY, SUSTAINABILITY RISK RATING, ENVIRONMENTAL PERFORMANCE, AND MEDIA EXPOSURE ON ESG DISCLOSURE Melida, Sukma; Surifah, Surifah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2217

Abstract

The impact of environmental performance, media attention, board diversity, and sustainability risk rating on the ESG disclosure of Kompas100 businesses listed on the BEI in 2021–2023 is investigated in this study. The ESG disclosure is the dependent variable. Media exposure, environmental performance, sustainability risk rating, and board diversity are examples of independent variables. The company's website has sustainability and annual reports, which provide secondary data for this study. Purposive sampling with preset criteria was the method employed, yielding a sample of 79 businesses with 175 data points. Multiple linear regression using SPSS is the data analysis method. The study's findings show that while environmental performance has little bearing on ESG disclosure, board diversity, sustainability risk rating, and media exposure all have a favorable impact.
The The Influence of Good Corporate Governance, Green Accounting, and Sustainable Growth on Sustainability Report Disclosure Subekti, Freedianingtias; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7573

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), Green Accounting, and Sustainable Growth on the disclosure of sustainability reports among companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research adopts a quantitative approach using secondary data in the form of financial statements and sustainability reports. The sample was selected through purposive sampling, consisting of 100 companies that applied the ASEAN Corporate Governance Scorecard and were among the top 100 firms in terms of market capitalization. Panel data regression with a Random Effect Model was employed as the analytical technique. The findings indicate that both GCG and Green Accounting have a significant positive impact on sustainability report disclosure. In contrast, Sustainable Growth demonstrates a significant negative influence, as its measurement does not directly correlate with the proxies used to assess sustainability disclosure. These results highlight that consistent implementation of sound corporate governance and environmental accounting practices fosters greater transparency in sustainability reporting. However, high levels of sustainable growth do not necessarily align with stronger commitments to sustainability reporting. This study is expected to contribute to the development of sustainability reporting practices and to provide insights for stakeholder decision-making.
The Effect of Independent Commissioners, Foreign Ownership, and Asset Efficiency on Tax Avoidance (Study on Energy Sector Companies in the Oil, Gas, and Coal Subsector Listed on the IDX for the 2019–2023 Period) Baehaki, Fikri Imam; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

This study aims to examine the effect of independent commissioners, foreign ownership, and asset efficiency on tax avoidance in energy sector companies specifically those in the oil, gas, and coal subsectors isted on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using purposive sampling, a total of 220 observations were obtained. The research employs a quantitative approach with panel data regression analysis, and the Random Effect Model (REM) was selected using EViews 12 software. The results show that both independent commissioners and foreign ownership have a significant negative effect on tax avoidance, while asset efficiency has no significant effect. These findings indicate that the presence of independent commissioners and foreign investors plays a crucial role in reducing tax avoidance practices, whereas asset efficiency does not appear to influence tax-related decisions. This supports agency theory, which suggests that oversight from independent parties and involvement of foreign shareholders can reduce information asymmetry and managerial opportunism. The theoretical contribution of this study lies in reinforcing the importance of corporate governance mechanisms in limiting tax avoidance strategies that could be detrimental to the state.
Co-Authors Afrilia, Widiawati Dwi Andi Diana Putri Baehaki, Fikri Imam Heri Prasetyo Heru Priyanto Heru Priyanto Margareta Hastuti Purwaningtias, Margareta Hastuti Melida, Sukma Prasetyo, Heri Subekti, Freedianingtias Trisnanda, Rizky Azzahra Nur