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Darmawati, Deni
Universitas Trisakti
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Meningkatkan Kinerja ESG Perusahaan Sub Sektor Pertambangan Melalui Penerapan Green Transformational Leadership, Green Innovation, dan ESG Executive Compensation Aprilian Nur Fajriani; Deni Darmawati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64606

Abstract

Penelitian dilakukan untuk menguji pengaruh green transformational leadership, green innovation, dan ESG-executive compensation terhadap kinerja ESG perusahaan. Penelitian dilakukan menggunakan data sekunder yang dikumpulkan dari hasil analisis konten pada laporan tahunan dan laporan keberlanjutan perusahaan sub sektor tambang yang terdaftar di bursa efek Indonesia (BEI) tahun 2022-2024. Penelitian merupakan penelitian kuantitatif yang dilakukan menggunakan aplikasi Eviews 9 dengan metode analisis regresi data panel atas total sampel sebanyak 101 observasi data setelah dilakukan eliminasi terhadap 10 data outlier. Hasil pengujian hipotesis menunjukkan bahwa secara parsial variabel green transformational leadership dan ESG-executive compensation berpengaruh positif signifikan sementara green innovation tidak berpengaruh terhadap kinerja ESG namun secara simultan, variabel independen berpengaruh terhadap kinerja ESG perusahaan. Penelitian ini juga menggunakan variabel firm size, leverage, dan return on assets (ROA) sebagai variabel kontrol. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam menerapkan komitmen keberlanjutan perusahaan yang menjadi pertimbangan bagi para investor untuk mengambil keputusan terkait investasi yang berkelanjutan dan menjadi pertimbangan bagi penyusun regulasi untuk memperhatikan aspek keberlanjutan perusahaan dalam mendukung pencapaian transisi ekonomi hijau.
Pengaruh Perencanaan Pajak dan Penghindaran Pajak terhadap Nilai Perusahaan yang dimoderasi oleh ESG Anissa Della Ananda Putri Suhendro; Deni Darmawati
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ggs8ep05

Abstract

The Indonesian tax system continues to evolve to improve efficiency and taxpayer compliance. The primary objective of this study is to analyze the effect of tax planning and tax avoidance on firm value and to examine the role of ESG as a moderating variable, thus yielding a more comprehensive understanding of tax management within the framework of sustainability and corporate governance. The study uses a quantitative research design to examine the relationship between tax planning and tax avoidance as independent variables, firm value as the dependent variable, and ESG as a moderating variable. Based on the results of the hypothesis testing, it can be concluded that tax planning has a positive effect on firm value. Tax avoidance, on the other hand, has no significant effect on firm value. Furthermore, ESG cannot moderate the effect of tax planning on firm value
Faktor Internal Perusahaan dan Greenwashing: Peran Moderasi Board Independence pada Sektor Basic Material Indonesia Amy Nurfaizah Apraystia; Deni Darmawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4419

Abstract

This study aims to examine the effect of profit margin, tax ratio, leverage, and ownership status on greenwashing and to investigate the moderating role of board independence in basic material companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach using a sample of 55 companies, resulting in 220 balanced panel observations. The data were analyzed using Moderated Regression Analysis (MRA) with the Random Effect Model and White robust standard errors to obtain reliable estimation results. Greenwashing was measured using the Green Index, which compares companies’ symbolic and substantive sustainability practices. The findings indicate that profit margin has a negative and significant effect on greenwashing, suggesting that firms with higher profitability are more likely to implement substantive sustainability initiatives rather than merely creating a positive environmental image. State-owned enterprise (SOE) ownership also has a negative and significant effect at the 10 percent significance level, indicating that stronger institutional oversight reduces the likelihood of greenwashing practices. In contrast, tax ratio and leverage do not have a significant effect on greenwashing. The moderation analysis reveals that board independence does not moderate the relationships between profit margin, tax ratio, leverage, ownership status, and greenwashing. These findings suggest that the presence of independent commissioners alone is insufficient to strengthen oversight of corporate sustainability reporting practices. This study recommends that companies allocate resources generated from profitability to support substantive ESG implementation and encourages regulators to strengthen verification and monitoring mechanisms for corporate sustainability disclosures.
Pengaruh Tax Ratio, Profit Margin, Capital Structure, dan Kepemilikan BUMN terhadap Greenwashing dengan ESG Report Assurance sebagai Variabel Moderasi Putri Sukmawati; Deni Darmawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4420

Abstract

This study aims to examine the effect of the tax ratio, profit margin, capital structure, and state-owned enterprise (SOE) ownership status on greenwashing practices, as well as the moderating role of ESG report assurance. A quantitative approach was employed using secondary data obtained from the annual reports, sustainability reports, and financial statements of Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sample consisted of 55 companies with 220 firm-year observations selected through purposive sampling. Data were analyzed using panel data regression with the Random Effect Model (REM) and White period cross-section cluster standard errors to produce robust estimates against heteroskedasticity and autocorrelation. The findings reveal that profit margin has a negative and significant effect on greenwashing, indicating that more profitable companies are less likely to engage in misleading environmental reporting. SOE ownership status also shows a negative effect on greenwashing at the 10% significance level, whereas the tax ratio and capital structure have no significant influence. Furthermore, ESG report assurance strengthens the negative relationship between profit margin and greenwashing at the 10% significance level but does not moderate the relationships between the tax ratio, capital structure, or SOE ownership status and greenwashing. These findings suggest that the effectiveness of ESG report assurance in enhancing the credibility of sustainability reporting depends largely on firms’ internal characteristics, particularly profitability. The study provides practical implications for companies, investors, regulators, and other stakeholders in improving sustainability reporting transparency and reducing greenwashing practices.
Co-Authors Abdul Khaliq Brutu Afifah Nur Ambiah Afifah Nur Ambiah - Agustine, Assyva Naila Akmal, Hafil Alfriansyach, Reza Virly Amy Nurfaizah Apraystia Angelita Angelita Angelita Angelita Anissa Della Ananda Putri Suhendro Annaya, Ambrosius Annisa Titania Lingga Aprilian Nur Fajriani Ariarti, Juni Ayu Aulia Oktaviani Azielia, Malika Azzahra, Nurilla Banjarnahor, Erliana Baskoro Athala Gusti, Rama Caesa Andriyani Christofer, Jody Claudia, Hadijah Ayu Della Sabrina Dewi ANGGRAENI Diana Frederica Edelweis, Yoan Eko Cahyo Mayndarto Elsa Monica Elsa Monica Etty Murwaningsari Etty Murwaningsari Fahiratunnisa, Salma Fanesha Wirantika Fanesha Wirantika Farah Nabila Kartini Febriani, Dina Febryan Adhyassa Dharmawan Gina Hamelia Alta Hafil Akmal Harahap, Cicely Delfina Ice Nasyrah Noor Indri Rahayu Julia Asyera Angel Aritonang Julia Asyera Angel Aritonang Justine Tanuwijaya Karina Echilia Kartini, Farah Nabila KHOMSIYAH KHOMSIYAH Latuconsina, Dhivia Falihah Lidia Wahyuni Malik, Alinda Marcja Angeline Wijaya Moh. Bahrun Naser Mustika Dinda, Yumna Nadia Putri Nadia Putri Najla Luthfiyah Netania Emilisa Pratiwi, Rhyzka Dinti Prima Tambun Puspa Kirana, Gita Putri Sukmawati Putri Yulianti Rahmasari Sari Rama Baskoro Athala Gusti Rika Gelar Rahayu Rina Mulyati Risa Nurmala Dewi Rufita Ulinvia Sabatista, Vincentia Bella Astrida Shafrani Dizar Shelni Yuvita Shelni Yuvita, Shelni sherina . sherina sherina Sistya Rachmawati Sofie Sofie SYUKRIY ABDULLAH Tambun, Prima Wahyu Adi Saputro Wahyuni, Lidia Wijaya, Marcja Angeline Windhy Puspitasari Wirawan, Widya Rahmalya Yovanka, Naya Nazira Yuana Jatu Nilawati Yulia Eka Riyanti Yulia Eka Riyanti Yumna Mustika Dinda Yusran, Husna Leila Yvonne Augustine Zulkarnaen, Risa