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p-Index From 2021 - 2026
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All Journal International Journal of Economics, Business, and Entrepreneurship (IJEBE) Neo Journal of economy and social humanities
Fransisco Pandapotan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Carbon Emission Disclosure in Indonesian Consumer Goods Manufacturing Companies During Covid-19 Pandemic Fransisco Pandapotan
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 1 (2023): IJEBE January - June 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i1.233

Abstract

Disclosing carbon emission in the annual reports will assist the stakeholders to assess the company’s role in reducing the greenhouses gases and investors to decide their investments. Therefore, the objective of this research is to test the effect of environmental performance, international certification, board independence, and board female on carbon emission disclosure during Covid-19. The population used in this research is all consumer goods manufacturing companies listed in Indonesia Stock Exchange period 2020-2021. Purposive sampling is used in this research with some criteria made. The analysis method is multiple linear regression with SPSS 22 as a tool. The results of this research prove that environmental performance and board independence have significant positive effects on carbon emission disclosure whereas international certification and board female do not have any significant effects on carbon emission disclosure.
Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates Fransisco Pandapotan; Fitria Puspitasari; Alfina Maharani
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.98

Abstract

Even though taxpayers are given a trust to calculate, pay, and report their taxations to the government under self-assessment system, the practice of tax avoidance is still high. Comparing to tax evasion, tax avoidance is a practice that is legally done by management in order to pay minimum taxes. However, this is in contrast with the government that wants maximum payment of taxes from taxpayers. This research is conducted to see the factors affecting tax avoidance. Those determinants are internal control and audit quality. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange period 2020 and 2021 with a purposive sampling technique, so that there are 48 samples used. According to the results of multiple linear regression by SPSS 22, the findings of this research are internal control and audit quality have negative and significant effects on tax avoidance
Co-Authors Alfina Maharani Fitria Puspitasari