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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Proceedings Series on Social Sciences & Humanities
Shafa Fadia Zainavy
Universitas Muhammadiyah Purwokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Contribution of Environmental, Social, and Governance (ESG) Disclosure to Reduce Investor Asymmetry Information Nurunnisa Ayung Prinika Sugianto; Carissa Nariswari Riandy; Shafa Fadia Zainavy; Annisa Ilma Hartikasari
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.472

Abstract

The aim of this study is to determine whether environmental, social, and governance (ESG) disclosures have an effect on reducing information asymmetry between managers and stock market participants. This study tries to provide a comprehensive analysis of the company's ESG disclosure strategy. The data used in this study were collected from companies listed on the ESG Sector Leaders BEI KEHATI (ESGSKEHATI) and ESG Quality 45 IDX KEHATI (ESGQKEHATI). The findings show that ESG disclosure reduces stock market asymmetry. From these results, ESG disclosure strengthens the informativeness of environmental disclosures for the stock market. Stakeholders must assess and maintain an increased flow of information, a more efficient disclosure strategy becomes essential if companies are to convey a true picture of their ESG performance. The concept of company development in increasing ESG can be done through maintaining the surrounding environment, sustainable development, and establishing governance. The role of the company is also important, for example by maintaining good relations with employees, suppliers, consumers, shareholders, and various organizations or individuals who interact with the company.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Shafa Fadia Zainavy; Bima Cinintya Pratama; Iwan Fakhruddin; Tiara Pandansari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10162

Abstract

This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.
Co-Authors Annisa Ilma Hartikasari Carissa Nariswari Riandy Iwan Fakhruddin Nurunnisa Ayung Prinika Sugianto Pratama, Bima Cinintya Tiara Pandansari