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All Journal Journal of Governance Risk Management Compliance and Sustainability Asian Journal of Social and Humanities
Sri Luna Murdianingrum, Sri Luna
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management Kusumawardhani, Indra; Murdianingrum, Sri Luna
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.635 KB) | DOI: 10.31098/jgrcs.v2i1.801

Abstract

Earnings are commonly used as one of the measuring instruments to determine firms’ performance. Earnings numbers indicated firms' ability to manage resources and earnings information will be used by users to make decisions related to firms' performance and tax collection. Earnings management practices are mostly influenced by the conflict of interest between principals and agents, but they can be minimized with good corporate governance. The objective of this research is to determine the effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management. Research samples were taken from 383 nonfinancial firms listed on the Indonesia Stock Exchange from 2017 to 2019 by using the purposive sampling technique. The independent variables used in this research were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Research results suggested that Institutional Ownership and Managerial Ownership affected Earnings Management, while Deferred Tax Expenses have no effect on Earnings Management
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Murdianingrum, Sri Luna; Zuhrohtun, Zuhrohtun; Mulyanto, Indro Herry; Susanto, Heri; Maradidya, Alfistia; Maheresmi, Handani
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
Co-Authors Heri Susanto Indra Kusumawardhani Indro Herry Mulyanto Maheresmi, Handani Maradidya, Alfistia Zuhrohtun Zuhrohtun