Article Per Year (5 Year)
p-Index From 2020 - 2025
2.862
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Tax & Accounting Review Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Share : Journal of Service Learning Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas Sangkabira Jurnal Ekonomi International Journal of Organizational Behavior and Policy International Journal of Financial and Investment Studies
Elisa Tjondro
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : International Journal of Organizational Behavior and Policy

 1 
Does Human Rights Disclosure Enhance Firm Value? Elisa Tjondro; Clarissa Wijoyo; Livia Mei Indah; Yessica Chandra; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.813 KB) | DOI: 10.9744/ijobp.1.1.27-36

Abstract

The objective of this research is to explain the effect of human rights disclosure, independent commissioners, and family ownership on firm value. We also analyzed descriptively human rights disclosures for three periods, which is from 2017-2019, in Indonesia. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the disclosure index checklist. This study uses 345 non-financial companies that are fully listed for three periods on the Indonesia Stock Exchange (IDX). The data used were collected from Bloomberg and Annual Report, which had been taken from the official website of IDX and the official website of the sample companies. The data analysis technique used to test our hypothesis is panel regression. The main result of this study showed that human rights disclosure and independent commissioners have a positive impact on firm value, while family ownership negatively affects firm value. We also found that each item of human rights disclosure increased during the observation period, in which the least disclosed item was related to engagement with external human rights experts to undertake human rights issues. The implication of this research is that increasing human rights disclosure provides a positive image for the investors and creditors.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning Souisa, Angeline Grece; Tjondro, Elisa; Kusumawardhani, Adhityawati; Sadjiarto, Arja; Eoh, Tonny Stephanus
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.109-122

Abstract

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.
Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80 Darmasaputra, Alan; Widyadhana, Mosses Aryadhewa; Sany, Sany; Tjondro, Elisa
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.13-26

Abstract

This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly ALAN DARMASAPUTRA Allan, Allan Arja Sadjiarto Arja Sadjiarto Ayleen Sidarta, Ayleen Basuki . Benedicta, Audrey Azalia Celine Mercianne Susila Chang, Ning Clarissa Wijoyo Delitha Julitha Eoh, Tonny Stephanus Felincia Puguh Mitthasari Utomo Felix Kristanto Gunawan Gracia Pulcheria Valentina Iline Lianata Kezia Gabriel Santosa Kusuma, Richard Lianata, Iline Lijuntri Patuli Livia Mei Indah Lusiana Sutanto Lusiana Sutanto, Lusiana Margaretha Oerip Cintya Maria Katopo, Jacqueline Michelle Jane Naharto Michelle Jane Naharto, Michelle Jane Nathasa Prayitno Nathasa Prayitno Ning Chang Oviliani Yenty Yuliana Prayitno, Nathasa Retnaningtyas Widuri Richard Andrianto Saarce Elsye Hatane Sally Tanjung Sianne Ivana Gunawan Silvia Seto Souisa, Angeline Grece Stefanus Tevrianto Temanta Surbakti Stella Butje, Stella Sugianto, Andrew Theodorus, Vanessa Tonny Stephanus Eoh Tonny Stephanus Eoh Veronica Yuliani Widyadhana, Mosses Aryadhewa William Anderson William Anderson, William Wiyono Pontjoharyo Yemima Gracia Suherman Yenni Mangoting Yessica Chandra Yohannes Dewantoro Yuliani, Veronica