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Zaman, Alfian Nur
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Pengungkapan Emisi Gas Rumah Kaca Pada Laporan Keberlanjutan Perusahaan Di Indonesia Pratama. MR, Safta; Zaman, Alfian Nur; Firmansyah, Amrie
Akuntansiku Vol 2 No 4 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v2i4.549

Abstract

Fenomena pemanasan global dan perubahan iklim kian meningkat baik secara global maupun nasional. Berbagai upaya telah dilakukan oleh setiap negara untuk menanggulangi permasalahan tersebut. Di sektor korporasi, terdapat adanya dorongan dalam penyajian informasi aktivitas perusahaan yang berkaitan dengan lingkungan. Laporan keberlanjutan merupakan penyajian informasi kuantitatif dan kualitatif terkait dengan aktivitas perusahaan yang meliputi aktivitas ekonomi, sosial dan lingkungan. Salah satu bagian dari informasi lingkungan dalam laporan keberlanjutan adalah pengungkapan emisi Gas Rumah Kaca (GRK). Penelitian ini bertujuan untuk mengulas perkembangan pengungkapan emisi GRK di Indonesia dan peran GRI 300 dalam membantu perusahaan untuk mengungkapkan emisi GRK. Penelitian ini menggunakan metode scoping review dengan menggunakan alat bantu berupa aplikasi seperti Publish or Perish dalam pencarian literatur, yang kemudian dilakukan analisis dengan menggunakan teknik analisis tematik dan dijelaskan secara naratif. Penelitian ini menunjukkan bahwa saat ini pengungkapan emisi GRK masih belum optimal di Indonesia walaupun saat ini telah terdapat pedoman dalam standar GRI 300. Penyediaan laporan keberlanjutan termasuk penyajian infomasi GRK dianggap suatu kewajiban yang harus dipenuhi oleh perusahaan saat ini mengingat belum terdapat standar baku yang digunakan oleh seluruh perusahaan. Selain itu, saat ini masih belum terdapat sanksi yang dikenakan kepada peruashaan apabila tidak menyajikan informasi tersebut.
DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Zaman, Alfian Nur; Maharani, Arum Puspita; Firmansyah, Amrie
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Zaman, Alfian Nur; Maharani, Arum Puspita; Firmansyah, Amrie
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
Co-Authors Amrie Firmansyah Maharani, Arum Puspita Pratama. MR, Safta