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All Journal Journal of Social And Economics Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting journal of social and economic research
Susi Sarumpaet
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Manajemen Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Vutri Anggraeni; Susi Sarumpaet
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2391

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. ESG disclosure has received increasing attention from stakeholders because it is considered to enhance corporate transparency, accountability, and sustainability, thereby potentially influencing earnings management practices. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 33 companies with a total of 165 panel observations. Data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings management was measured using the Modified Jones Model, while ESG disclosure was assessed using the ESG Disclosure Index. The findings indicate that ESG disclosure does not have a significant effect on earnings management in mining companies. In addition, the control variables firm size, leverage, and profitability (ROA) demonstrate different effects on earnings management. These results suggest that ESG disclosure has not yet become an effective governance mechanism for limiting earnings management practices. This finding implies that ESG reporting remains primarily oriented toward regulatory compliance and stakeholder expectations rather than improving financial reporting quality and reducing managerial opportunistic behavior.Top of Form.Bottom of Form
The Effect of Corporate Social Responsibility Cost and Fi-nancial Ratios on Tax Avoidance Evidence from Large Market Capitalization Firms in Indonesia Azzahra Putri Ariesta; Susi Sarumpaet
International Journal of Economics, Commerce, and Management Vol. 3 No. 1 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i1.1109

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.
Corporate Social Responsibility Disclosure, Tax Avoidance, and the Moderating Role of CEO Overconfidence in Indonesia Dwi Nuryanti Kharisma Putri; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1120

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.
The Effect of Gender Diversity on Board of Commissioners and Directors to Firm Performance: the Moderating Role of ESG Performance in Indonesian Listed Companies From 2021-2023 Ghea Laili Putri Garien; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1123

Abstract

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.
Co-Authors Anggun Cahyanti Simanjuntak Arvela Fadila Putri Azaria Nabila Azzahra Putri Ariesta Celvin Yusra Dwi Nuryanti Kharisma Putri Ghea Laili Putri Garien Gianina Geralda Ginting Hepy Wijayanti Keisha Justina Siagian Komalasari, Agrianti M. Alimuddin Nesa Delfi Eftasari Octa Viorica Aulia Putri Ravololonirina Natacha Ria Mairosa Sari Indah Oktanti Sembiring Shela Sasmitha Sri Nurdiyanti Stefanus Irfan Thika Tri Aprilia Tiara Chairunissa F Vutri Anggraeni Yohanna Earlene Margaretha Simarmata