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All Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Abni Lahaya, Ibnu
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Economics, Econometrics & Finance

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The Effect of Environmental, Social, and Governance (ESG) Disclosure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022 Abni Lahaya, Ibnu; Triadita, Dristi Putri
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2139

Abstract

This study aims to determine the influence of each ESG disclosure on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The data sources used come from secondary data in the form of annual reports and sustainability reports, and are analyzed by panel data regression using Eviews 12. The number of samples used in this study is 17 samples with a total of 68 companies in 4 periods of observation. The results of the study show that 1) Environmental Disclosure has a positive and significant influence on company value, 2) Social Disclosure has no influence on company value, 3) Governance Disclosure has a positive and significant influence on company value. The managerial implications of this research are to continue to maintain and improve the disclosure of environmental and governance information, as well as to improve social disclosure in sustainability reports. This is based on research findings that show that comprehensive disclosure has the potential to increase a company's value
Na’ Pala’ Puyan: An Ethnography of Tax Compliance Based on Dayak Kenyah Customary Values: A Case Study at Pampang Cultural Village Prismalia, Neta; Abni Lahaya, Ibnu
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4452

Abstract

This research aims to understand how the Dayak Kenyah community in Pampang Cultural Village, East Kalimantan, accepts, comprehends, and fulfills tax obliga-tions within their cultural context. This study is motivated by low tax compliance and differences between modern and indigenous tax perspectives. A qualitative method with an ethnographic approach was applied. Data were collected through in-depth interviews, non-participatory observation, and documentation. Inform-ants included customary and village leaders. Data were analyzed using Spradley’s ethnographic model. The findings indicate that the interpretation and implementa-tion of tax are strongly influenced by cultural values. Although tax was initially seen as conflicting with customary law because land is viewed as ancestral herit-age, the community now accepts tax as a state obligation that aligns with custom. A key finding is the customary value of Na’ Pala’ Puyan, which means “to give what is an obligation.” This value serves as the main moral foundation for the community to sincerely fulfill their responsibilities, whether customary, social, or state-related (tax). Compliance is also reinforced by other values such as gotong royong (mutual cooperation), honesty, and responsibility. Customary leaders play a crucial role as intermediaries between the state system and the community. In conclusion, the Dayak Kenyah community’s tax compliance is shaped by a blend of customary values, especially Na’ Pala’ Puyan, moral awareness, social re-sponsibility, and collaboration with the formal state system.  
Co-Authors Prismalia, Neta Triadita, Dristi Putri