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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 322 Documents
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An Analysis of Gender Diversity in Top Management and Its Impact on Carbon Emission Disclosure Ichsan, Ichwanul; Dahlan, Muhammad; Amrania, Gia Kardina Prima
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.6078

Abstract

Purpose: This study examines the impact of top management gender diversity on carbon emissions disclosure in IDX-listed companies from 2019 to 2023. Research Methodology: This quantitative study utilizes purposive sampling and panel data regression to analyze secondary data from the annual and sustainability reports of IDX-listed companies in the energy, basic materials, and primary consumer sectors (2019–2023), investigating the impact of top management gender diversity on carbon emission disclosure while controlling for firm size, sustainability committees, profitability, and managerial ownership. Results: All variables, including gender diversity, significantly impact carbon emissions disclosure when considered together. The sustainability committee shows a significant positive effect, while profitability has a significant negative effect; in contrast, gender diversity, firm size, and managerial ownership have no significant impact. Conclusions: This study concludes that while all variables simultaneously affect carbon disclosure, only the sustainability committee and profitability significantly enhance transparency, whereas gender diversity has no impact. This proves that formal governance structures are more effective in driving environmental disclosures than management demographics. These findings serve as a strategic recommendation for regulators and companies to strengthen sustainability reporting standards in Indonesia. Limitations: This study is limited to three industrial sectors, lacks qualitative depth, and has a five-year observation period that may not reflect long-term trends. Contributions: This study enriches the environmental accounting literature on emerging markets and offers policy implications for regulators regarding carbon reporting standardization and incentive schemes to accelerate national ESG adoption.
Determinants of Stock Returns with Tax Risk as a Moderating Variable Pratama, Riyan Dika; Junaidi, Ahmad; Yuniarti, Rina
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.6126

Abstract

Purpose: This study aims to analyze the effects of financial performance, firm size, macroeconomic factors, and tax avoidance on stock returns, with tax risk as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. Research methodology: This study employs a quantitative approach using secondary data obtained from annual financial reports, Bank Indonesia, and the Central Statistics Agency. The sample consists of 45 LQ45 companies selected through purposive sampling, resulting in 165 firm-year observations. Data analysis was conducted using panel data regression with Moderated Regression Analysis (MRA) through Eviews 13 to examine both direct and moderating effects. Results: The results indicate that return on assets, firm size, inflation, interest rates, and tax avoidance have no significant effect on stock returns, while the current ratio shows a negative and significant effect. Furthermore, tax risk significantly moderates the relationships between several independent variables and stock returns, either weakening or strengthening their effects depending on the level of fiscal uncertainty faced by firms. Conclusions: These findings suggest that stock returns are not solely determined by financial and macroeconomic indicators but are also influenced by fiscal uncertainty reflected in tax risk, which alters investor perceptions and market responses. Limitations: This study is limited to LQ45 companies and a five-year observation period, which may restrict the generalizability of the results to other sectors or longer time horizons. Contributions: This study provides empirical evidence of the moderating role of tax risk in stock return determination. This study contributes to the literature by integrating tax risk as a moderating variable, which remains relatively underexplored in the context of the Indonesian capital market.

Page 33 of 33 | Total Record : 322

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