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All Journal Jurnal Inovasi Pajak Indonesia Advances in Accounting Innovation
Surya Wibowo, Riyan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Does Earning Per Share Contribute to the Effect of ESG Score on Share Price of Mining Sector Companies? Setyaningsih, Wulan; Surya Wibowo, Riyan
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.90

Abstract

Objective: With an emphasis on the moderating effect of earnings per share (EPS) in the mining industry, this study examines the relationship between stock prices and social, governance, and environmental disclosures.Methods: A quantitative examination was carried out with 140 mining companies' data. Information was gathered from MarketWatch, IDX (Indonesia Stock Exchange), and business sustainability reports using documentation methodologies and selective sampling.Findings: The data demonstrates a noteworthy and favorable influence of ESG scores on company prices, with EPS further amplifying this effect. Companies that have high Environmental, Social, and Governance (ESG) ratings experience a rise in their stock prices, particularly when their financial performance is robust. Nevertheless, an unforeseen inverse relationship between earnings per share (EPS) and stock prices within the mining industry indicates that the market is doubtful of the validity of high EPS in specific circumstances.Novelty: This study provides a more profound comprehension of the relationship between financial measures and ESG aspects in influencing stock prices, uncovering the intricate dynamics between financial well-being and sustainable practices.Theory and Policy Implications: The findings underscore the significance of integrating efficient ESG initiatives with robust financial performance in order to enhance stock prices. Policymakers should prioritize the promotion of transparency in reporting environmental, social, and governance (ESG) factors, as well as the incorporation of financial indicators into regulatory frameworks. These measures will help facilitate and encourage sustainable business practices.
Tata Kelola Perusahaan dan Penghindaran Pajak: Eksplorasi dalam Konteks Indonesia Danang Saputra, Aditya; Surya Wibowo, Riyan; Muthohirin, Muthohirin; Kassim Sesay, Daniel; Rahman Turay, Ibrahim
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): JIPI-April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/s5spxa77

Abstract

This research examines the relationship between corporate governance and tax avoidance in non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2023. Corporate governance factors such as the composition of the audit committee, proportion of independent directors, executive compensation, public ownership, and largest shareholding were analyzed. Tax avoidance was assessed using a performance-adjusted measure. The findings, derived from ordinary least squares regression analysis with controls for year and industry sector effects, reveal that public ownership and largest shareholding negatively influence tax avoidance, whereas firm performance positively affects it. However, the expertise background of the audit committee, proportion of independent directors, executive compensation, and firm size did not demonstrate significant impacts on tax avoidance. These results suggest that certain corporate governance mechanisms in Indonesia may not effectively serve shareholders' interests.
Co-Authors Danang Saputra, Aditya Kassim Sesay, Daniel Muthohirin, Muthohirin Rahman Turay, Ibrahim Wulan Setyaningsih