Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

International Journal of Environmental, Sustainability, and Social Science

ijesss
Website

Published by Indonesia Strategic Sustainability

ISSN : 27209644 EISSN : 27210871 DOI : 10.38142/ijesss

Core Subject : Economy, Social,

Economics, Econometrics & Finance Environmental Science Social Sciences

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, Sustainability, and Social Sciences is published quarterly and published in March, July and November. IJESSS also uses LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development and environment, and their implications for sustainable development; technical, economic, ethical and philosophical aspects of sustainable development; local, regional and global sustainability and their practical implementation; development and application of indicators of sustainability; development, verification, implementation, and monitoring of policies for sustainable development; sustainable use of land, water, energy and biological resources in development, waste management; impacts of agriculture and forestry activities on soil and aquatic ecosystems and biodiversity, Economic Circular and much more

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 733 Documents

70 71 72 73 74

Profitability, Leverage, Liquidity, Carbon Emissions, on Coal Company Value: The Role of Corporate Governance Sylvia Marcellina; Novia Rosita; Rilla Gantino
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.2041

This study aims to analyze the influence of profitability, leverage, liquidity, and carbon emission disclosure on firm value, and examine the role of corporate governance as a moderating variable in coal subsector companies listed on the Indonesia Stock Exchange for the 2022-2025 period. Firm value is proxied by Price to Book Value (PBV), while profitability is measured by ROA, leverage by DER, liquidity by CR, carbon emission disclosure by CEDI, and corporate governance by the proportion of independent commissioners. The study used a quantitative approach with panel data and a purposive sampling method, resulting in 108 observations. Testing was conducted using a Random Effects model with robust standard errors to address heteroscedasticity. The results show that leverage has a significant positive effect on firm value, while profitability, liquidity, and carbon emission disclosure have no significant direct effect. Corporate governance has a significant negative direct effect, but it strengthens the effect of carbon emission disclosure on firm value. Conversely, corporate governance weakens the effect of leverage and liquidity on firm value and does not moderate the effect of profitability. These findings suggest that corporate governance plays a significant role in shaping market responses to financial and non-financial information in the coal industry.

Determinants of Tax Avoidance in Manufacturing Companies in Indonesia: Empirical Evidence from Fundamental Financial Factors Ni Luh Gede Mahayu Dicriyani; I Made Marsa Arsana
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.2042

Tax avoidance is a strategic issue in taxation because it has the potential to reduce state revenues, even though it is carried out through mechanisms that are still within the legal corridor. Various studies on the determinants of tax avoidance in manufacturing companies in Indonesia still show inconsistent results, particularly regarding the influence of sales growth, profitability, liquidity, leverage, and company size. T. The study uses a quantitative approach with secondary data obtained from the annual financial reports of manufacturing companies during the study period. The research sample was determined using a purposive sampling technique, resulting in 11 companies with a total of 44 observations. Data analysis was performed using multiple linear regression after all classical assumptions were met. The results show that sales growth, profitability, liquidity, leverage, and company size simultaneously influence tax avoidance. Partially, liquidity has a positive effect on tax avoidance, while leverage has a significant effect, with the direction of the relationship indicating that higher leverage increases the tendency for tax avoidance, as proxied by the Cash Effective Tax Rate (CETR). Meanwhile, sales growth, profitability, and company size do not significantly influence tax avoidance. The findings of this study strengthen empirical evidence that tax avoidance practices are influenced not only by a company's ability to generate profits, but also by the characteristics of its funding structure and liquidity. The research findings are expected to provide input for company management in formulating effective tax strategies and for tax authorities in developing risk-based oversight of corporate taxpayers.

The Association of Perceived Meta Ads Exposure and Content Quality With Brand Awareness: A Case Study of Kursusmengemudi.Id A. Galung Astaqi; Nyoman Indah Kusuma Dewi; I Komang Mahayana Putra
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i5.2049

This study examines the association of perceived Meta Ads exposure and content quality with brand awareness among audiences of Kursusmengemudi.id, a client of PT Whello Indonesia Prima. A quantitative cross-sectional survey was conducted with 100 purposively selected respondents who had viewed the brand’s advertisements or followed its social media account. Data were collected through a five-point Likert-scale questionnaire and analyzed using instrument testing, descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. Perceived Meta Ads exposure was positively and significantly associated with brand awareness (t = 3.433; p = 0.001), as was content quality (t = 4.395; p < 0.001). The regression model was statistically significant (F = 160.547; p < 0.001) and explained 76.8% of the variation in brand awareness. The standardized coefficient for content quality (β = 0.504) was larger than that for perceived Meta Ads exposure (β = 0.394), although the difference between the coefficients was not statistically tested. Within this sample, the findings indicate that digital advertising exposure and the relevance, attractiveness, clarity, and consistency of content are jointly associated with stronger brand recognition and recall

Page 74 of 74 | Total Record : 733

70 71 72 73 74

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Daniel T H Manurung

Contact Email
dtmanurung@gmail.com

Phone
+6281232591592

Journal Mail Official
internjesss@gmail.com

Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location
Kota denpasar,

Bali

INDONESIA

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Daniel T H Manurung

Contact Email dtmanurung@gmail.com

Phone +6281232591592

Journal Mail Official internjesss@gmail.com

Editorial Address PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location Kota denpasar, Bali INDONESIA

Abstract

Abstract

Abstract

Contact Name
Daniel T H Manurung

Contact Email
dtmanurung@gmail.com

Phone
+6281232591592

Journal Mail Official
internjesss@gmail.com

Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location
Kota denpasar,

Bali

INDONESIA