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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Manajemen Perbankan Keuangan Nitro
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Indonesia
Economics, Econometrics & Finance

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PILLARS OF ACCOUNTABILITY AND TRANSPARENCY IN THE SUSTAINABILITY OF THE PUBLIC SECTOR: A NEW PUBLIC MANAGEMENT PERSPECTIVE Amelia Putri Nur Shinta; Mukhtaruddin Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 2 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Accountability and transparency are key principles in public sector governance, playing plays a key role maintaining sustainability government organizations. From perspective (NPM), public sector management is directed toward achieving measurable performance, efficient use of resources, and clear financial accountability. This study seeks to investigate the significance of accountability and transparency as foundation for the sustainability of the public sector, referring to the NPM framework. The research employs a qualitative approach through a literature review of 17 scientific articles relevant to the themes of accountability, transparency, public sector governance, and NPM implementation. The analysis focuses on the contribution of implementing accountability and transparency to organizational performance improvement, strengthening public trust, and the sustainability of public sector institutions. The findings indicate that these principles play a strategic role in reinforcing managerial control, enhancing decision-making quality, and building public confidence in government institutions. Nevertheless, their implementation still faces various challenges, such as institutional capacity limitations, human resource quality, information system support, and weak regulatory enforcement. This study concludes that the success of accountability and transparency within the NPM framework is largely determined by management commitment, the effectiveness of reporting systems, and adequate regulatory support
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE Mukhtaruddin Mukhtaruddin; Luk Luk Fuadah; Imam Asngari; Agil Novriansa; Umi Kalsum; Hani Siahaan
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.35419

Abstract

This research explores corporate tax avoidance (TA) by assessing the roles of capital intensity (CI) and environmental, social, and governance (ESG) performance, while also considering board gender diversity (BGD) as a moderating factor within non-financial firms in ASEAN. The study is based on panel data from 185 companies observed over a five-year timeframe. The empirical evidence demonstrates that ESG engagement is significantly associated with variations in tax avoidance behavior, indicating that firms with stronger ESG commitments tend to adopt distinct tax strategies. Capital intensity is also identified as a key determinant, showing a stable and statistically significant relationship across all estimation models. To enhance analytical rigor, firm-level characteristics such as profitability (ROA), leverage (DER), and company size (FS) are included as control variables. Moreover, the findings reveal that board gender diversity strengthens the interaction between capital intensity and tax avoidance, highlighting the importance of governance structure in shaping corporate tax decisions. The study further observes a notable rise in tax avoidance activities among ASEAN firms during the COVID-19 period, both in immediate and extended horizons. These results underline the urgency for regulators to implement more robust ESG disclosure standards to improve transparency and ensure more effective tax supervision.
Co-Authors Agil Novriansa Amelia Putri Nur Shinta Hani Siahaan Imam Asngari Luk Luk Fuadah Umi Kalsum