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All Journal Asian Journal of Management, Entrepreneurship and Social Science Dinasti Accounting Review
Sofie Sofie
Universitas Trisakti, Jakarta, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Sustainable Finance and Green Innovation on ESG Performance With Foreign Experience CEO as a Moderator Sofie Sofie; Yvonne Augustine
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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Abstract

The concept of sustainable ESG performance in companies can have the opportunity to provide various competitive benefits and influence the development of good values. ESG performance can mitigate financial risk during the financial crisis during the COVID-19 pandemic and reduce portfolio risk. In addition, companies that invest in ESG show that the company carries out ethical investment practices and can increase returns (Broadstock et al., 2021), thereby influencing the sustainability of the company and investors. This research aims to examine the influence of Sustainable Finance, Green Innovation, CEOs with foreign experience and the interaction of Sustainable finance and Green Innovation with CEOs on ESG performance using the control variables firm size and company age. The panel regression model is used because the data structure used is a combination of time series data and cross section data. The samples used in this research are companies listed on the Indonesia Stock Exchange in 2018 - 2021 for 2 types of industry, namely the banking sector and the development sector. The sampling technique used was purportive sampling. Based on the specified criteria, 22 mining companies and 34 banking companies were selected so that the total sample used in this research was 224 samples. The results of this research show that both the overall and partial tests of Sustainability Finance (SF) have proven to have a positive effect on ESG performance. Meanwhile, overall green finance has been proven to have no effect on ESG performance, but partially green innovation banking companies have proven to have a positive effect on ESG performance. CEOs with foreign experience have proven unable to moderate the influence of sustainable finance and green innovation on ESG performance. This research contributes to academic and practical literature related to efforts to achieve ESG performance.
Pengaruh Good Corporate Governance, Tax Planning, dan Financial Distress Terhadap Earnings Management Esa Rahmawati Putri Putri; Sofie Sofie
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

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Penelitian ini menguji bagaimana Good Corporate Governance (GCG), intensitas Tax Planning, dan Financial Distress memengaruhi Earnings Management, serta apakah Audit Quality memoderasi pengaruh tax planning dan financial distress terhadap earnings management pada perusahaan terbuka di Indonesia. Dengan pendekatan kuantitatif menggunakan data panel firm-year, sampel dipilih secara purposive sampling dan menghasilkan panel seimbang sebanyak 69 perusahaan nonkeuangan dari sektor Basic Materials, Energy, dan Industrial yang terdaftar di Bursa Efek Indonesia (BEI) selama 2020–2024, atau 345 observasi firm-year, yang kemudian dianalisis menggunakan regresi panel di EViews. earnings management diukur dengan signed performance-matched discretionary accruals (Kothari et al., 2005), GCG dengan proporsi komisaris independen, tax planning dengan tarif pajak efektif (ETR, sebuah proksi terbalik), financial distress dengan Modified Altman Z-Score, dan audit quality dengan afiliasi Big 4. Berdasarkan uji Chow dan Hausman, model fixed effect dipilih lalu diestimasi dengan pembobotan cross-section dan White robust standard errors. Hasil penelitian menunjukkan bahwa intensitas tax planning berpengaruh positif signifikan terhadap earnings management (ETR yang lebih rendah berkaitan dengan discretionary accruals yang lebih tinggi) dan kualitas audit melemahkan pengaruh ini secara signifikan. Proporsi komisaris independen berpengaruh signifikan terhadap earnings management, berlawanan dengan prediksi pengawasan, sementara financial distress tidak berpengaruh dan audit quality tidak memoderasi jalur financial distress. Temuan ini menyiratkan bahwa pengawasan hanya efektif menekan manajemen laba ketika memiliki kapasitas deteksi yang nyata seperti audit Big 4, sehingga regulator dan investor perlu menilai kualitas pengawasan yang sesungguhnya serta memperlakukan tarif pajak efektif yang sangat rendah sebagai sinyal potensi diskresi akrual.
Co-Authors Esa Rahmawati Putri Putri Yvonne Augustine