Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Organizational Behavior and Policy
Arja Sadjiarto
Petra Christian University
Economics, Econometrics & Finance

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The Influence of Corporate Social Responsibility Disclosure and Capital Structure on Earning Response Coefficient of Indonesian Mining Companies Arja Sadjiarto; Nikolaus Evan
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
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.2.2.117-126

Abstract

This study aims to examine the influence of CSR disclosure and capital structure on ERC (Earning Response Coefficient) in mining companies listed on the Indonesia Stock Exchange (BEI) in the year 2018 – 2021. The result of the study will add findings regarding this topic for Indonesian mining companies which includes the period of pandemics. This research utilizes multiple linear regression using SPSS version 29 program. The findings of this study indicate that CSR disclosure has a significant negative influence on ERC. Meanwhile, capital structure does not have an impact on ERC.
The Effects of Earning Management and Environmental, Social, Governance (ESG) on Tax Avoidance with Leverage as A Moderating Variable Arja Sadjiarto; Jonathan Alvin Ringoman; Leoni Angela
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.3.1.63-74

Abstract

The aim of this study is to determine effect of earning management and ESG on tax avoidance (TA) using leverage as a moderating variable. The underlying theories are stakeholder theory and agency theory. Samples of this study are 29 emitent listed on the IDX for the period 2018 - 2022. Earning management is measured using discretionary accrual with the Modified Jones Model method. ESG is measured by ESG score obtained from Refinitiv data. This research uses multiple linear regression by utilizing the Stata program. It is found that earning management does not have an effect on tax avoidance. ESG has an effect on tax avoidance. Leverage does not moderate the effect of earning management and ESG on tax avoidance.
Co-Authors Jonathan Alvin Ringoman Leoni Angela Nikolaus Evan