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All Journal Jurnal Sains Sosio Humaniora Journal of Accounting and Finance Management (JAFM)
Novanto, Yosan
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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The Antecedents of Carbon Emission Disclosure With Carbon Knowledge as Moderation Setiawan, Temy; Ahalik, Ahalik; Hakki, Tandry Whittleliang; Novanto, Yosan
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.712

Abstract

Climate change is one of the main problems faced by humans in this decade. Several environmental research institutions state that climate change in the next ten years is considered the most threatening long-term risk. Developed countries contribute 65-70% while poor and developing countries contribute the remaining 30%-35%. One of Indonesia's commitments as a country that is a member of the United Nations Framework Convention on Climate Change. The UNFCCC CoP (Climate Change Conference) is an annual world climate conference, where governments meet to discuss plans to address the climate crisis. This will be the 26th meeting. Where this convention is attended by 195 countries that are members of the United Nations (UN). This study aims to analyze the factors that influence the level of carbon emission disclosure, namely to test and analyze: The Influence of Corporate Environmental Awareness, Corporate Carbon Strategy, Green Corporate Business Strategy and Green Supply Chain on Carbon Emission Disclosure. In addition, this study also tests and analyzes the Role of Carbon Knowledge as a moderating variable for the influence of Corporate Environmental Awareness, Corporate Carbon Strategy and Green Supply Chain on Carbon Emission Disclosure. The analytical method used in this study is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Based on the results of this study, it shows that Environmental Performance has a significant effect on carbon emission disclosure. Carbon management strategy does not have an effect on carbon emission disclosure. Competitive Business Strategy has a significant effect on carbon emission disclosure. And green supply chain management has an effect on carbon emission disclosure. Carbon Knowledge does not strengthen the effect of environmental performance on carbon emission disclosure, Carbon Knowledge does not strengthen the effect of Carbon Management Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Corporate Business Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Green Supply Chain Management on carbon emission disclosure
The Effect of Corporate Social Responsibility, Company Size, Profitability on Tax Management in the Healthcare Sector Listed on the Indonesia Stock Exchange Novanto, Yosan; Bwarleling, Theresia Hesti
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.57012

Abstract

Tax management has become an important issue for companies in maintaining financial performance while fulfilling their tax obligations. This study aims to analyze the effects of Corporate Social Responsibility (CSR), Firm Size, and Profitability (Return on Assets/ROA) on Tax Management in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employed a quantitative approach with a causal-comparative design and utilized secondary data obtained from annual reports and sustainability reports. The population consisted of 36 healthcare companies, while the sample was selected using a purposive sampling method, resulting in nine companies that met the specified criteria over a four-year observation period. The data were analyzed using panel data multiple regression analysis, supported by model selection tests, classical assumption tests, hypothesis testing, and coefficient of determination analysis. The findings reveal that Corporate Social Responsibility (CSR) does not have a significant effect on Tax Management. In contrast, Firm Size and Profitability (ROA) have a positive and significant effect on Tax Management. Furthermore, the coefficient of determination (R²) indicates that CSR, Firm Size, and Profitability explain 31% of the variation in Tax Management, while the remaining 69% is influenced by other factors not examined in this study. These findings suggest that company characteristics, particularly firm size and profitability, play a more substantial role in influencing tax management practices than CSR activities in healthcare companies.
Co-Authors Ahalik, Ahalik Bwarleling, Theresia Hesti Hakki, Tandry Whittleliang Temy Setiawan, Temy