International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
Articles
49 Documents
<![CDATA[Impact of Tax Avoidance on Firm Value and Cost of Debt: Evidence from Indonesia ]]>
<![CDATA[Agus Arianto Toly]]>;
<![CDATA[Linsey Natadjaja]]>;
<![CDATA[Gizannda Gandapurnama]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.129-146
<![CDATA[This research aims to evaluate the impact of tax avoidance on both firm value and cost of debt for firms and diverse businesses. In performing its functions and duties, this paper will apply hypothesis testing methods, starting from a total of two hypotheses. The sample used involves 803 non-financial firms listed on the IDX during the period from 2021 to 2024, which amounts to a total of 3,212 observations. The findings vary across the sectors, which is partially inconsistent with the initial hypotheses that tax avoidance affects firm value and the cost of debt negatively. Regarding its effect on firm value, tax avoidance has a positive impact in the healthcare sector, but a negative impact on the consumer staples and utilities sectors. Meanwhile, for the cost of debt, tax avoidance shows a positive effect in the industrial and material sector, but a negative impact on the real estate and utilities sector. This research contributes to practice by helping companies design their tax avoidance strategies and by providing investors with insights into their investment decisions.]]>
<![CDATA[The Effect of Environmental, Social, and Governance Performance on Firm Value with Proper Rating as A Moderating Variable ]]>
<![CDATA[Yulius Jogi Christiawan]]>;
<![CDATA[Ghea Ariaristy Junio]]>;
<![CDATA[Regita Manurung]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.171-186
<![CDATA[Using the PROPER rating as a moderating variable, this research examines the effects of environmental, social, and governance (ESG) performance on firm value using panel data from non-financial corporations listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The model was chosen using the The Chow, Breusch-Pagan, and Hausman tests, and the findings demonstrated that the pooled ordinary least squares (OLS) model is the most accurate specification. According to the results, neither ESG performance nor PROPER ratings have a big impact on a firm value. Nevertheless, the link between ESG and PROPER is significantly and adversely impacted, demonstrating that the impact of ESG on business value diminishes with increasing levels of verified environmental performance. The model's explanatory capacity is enhanced by including the interaction variable. According to these findings, the alignment of ESG disclosures with actual environmental performance has a greater impact on firm value in Indonesia than either PROPER or ESG alone. In order to ensure that ESG reporting and accredited environmental practices are consistent, businesses are urged to improve the integration of ESG reporting with the PROPER assessment system, while authorities are urged to do the same.]]>
<![CDATA[Tax Avoidance, Hidden Behind Corporate Social Responsibility: Moderating Role of Economic Freedom ]]>
<![CDATA[Retnaningtyas Widuri]]>;
<![CDATA[Vanness Hansen Tjoadinata]]>;
<![CDATA[Marchello Koesoema]]>;
<![CDATA[Dean Charlos Padji Dogi]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.147-158
<![CDATA[The purpose of this study is to examine whether Economic Freedom (EF) moderates the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA). Using a panel of 285 listed firms from Indonesia, Australia, Singapore, the United States, and China over the period 2019–2023, we estimate multivariate regression models in which TA is proxied by the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR), CSR is proxied by the ESG Score, and EF is measured by the Heritage Economic Freedom Index. The empirical results show that higher CSR is associated with lower TA when TA is measured by ETR, while the interaction between CSR and EF is statistically insignificant across both TA measures. These findings suggest that CSR is generally consistent with lower tax avoidance, but that the moderating role of EF is weaker than expected in the post‑COVID‑19 period. The study contributes to the CSR–tax literature by incorporating a multi‑country post‑pandemic setting and by clarifying that EF does not systematically strengthen the CSR–TA relationship, thereby nuancing prior evidence on institutional moderators. Our results also offer policy and managerial implications for aligning CSR practices with transparent and responsible tax behaviour in different institutional environments.]]>
<![CDATA[Inside Indonesian Banking: A Multi-Dimensional View of Corporate Governance Performance ]]>
<![CDATA[Sany Sany]]>;
<![CDATA[Jordan Hartono]]>;
<![CDATA[Michelle Susanto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.4.2.91-108
<![CDATA[The study explores the governance pillar of Environmental, Social, and Governance (ESG) performance of Indonesian banking. Using a mixed method that combines quantitative descriptive analysis with textual triangulation, it provides a more nuanced view of governance practices. Data were drawn from the Refinitiv database as well as the banks sustainability reports and/or annual reports. Six major banks were selected based on availability of consecutive Refinitiv ESG scores from 2018 to 2022, enabling trends analysis. Findings show that the average Governance Pillar Scores was relatively high (74.62), with BBCA.JK scoring the highest and BBTN.JK the lowest over the study period. Among Governance dimensions, the Management Score averaged the highest (83.78), followed by CSR Strategy (63.06) and Shareholder score (54.43). This research contributes to corporate governance literature on Indonesian bank by adopting a mixed-method and applying Refinitiv Governance indicators across Management, Shareholder, and CSR Strategy dimensions. This study also highlights managerial implications, suggesting that banks can strengthen sustainability reporting by enhancing textual disclosure and aligning with Refinitiv ESG frameworks.]]>
<![CDATA[Factors Influencing Individual Tax Compliance in Surabaya ]]>
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[William Limanto]]>;
<![CDATA[Fernando Billy Sugiarto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.159-170
<![CDATA[Under Indonesia’s self-assessment tax system, individual taxpayers are entrusted with primary responsibility for determining and fulfilling their tax obligations, making voluntary compliance a critical issue in tax administration. This study investigates the extent to which tax knowledge and tax awareness shape individual taxpayer compliance in Surabaya. Drawing on survey data collected from 202 registered individual taxpayers (NPWP holders), the analysis employs multiple linear regression to examine the proposed relationships. The findings demonstrate that tax knowledge plays a significant role in enhancing compliance by improving taxpayers’ capacity to understand tax regulations and procedural requirements. In addition, tax awareness is found to exert a positive influence on compliance, indicating that internalized responsibility and personal commitment to tax obligations are central to compliant behavior. Taken together, these results suggest that individual tax compliance in Surabaya is driven more strongly by internal motivation than by reliance on enforcement mechanisms. By emphasizing the psychological and behavioral foundations of compliance, this study contributes to the growing literature on voluntary tax compliance and offers practical implications for tax authorities, particularly the importance of education and awareness-oriented strategies in fostering sustainable taxpayer compliance.]]>
<![CDATA[Domestic and Foreign Institutional Ownership and Sustainable Tax Strategies ]]>
<![CDATA[Vincentia Evelyn]]>;
<![CDATA[Clarita Anna Bella]]>;
<![CDATA[Elisa Tjondro]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.1.187-198
<![CDATA[This study aims to explore how institutional domestic and foreign ownership influence sustainable tax strategies (STS) in firms. This research implements Weighted Least Square (WLS) regression as an analytical tool with a final sample of 767 observation for period of 2015 - 2020. There are 158 manufacturing firms listed in Indonesia Stock Exchange (IDX) used as objects in study. Findings in the study show that domestic and foreign ownership structure have impact on STS. This indicated that increases in domestic and foreign ownership within the firms, would lead to a further decrease in the volatility of long-term tax payments. Based on the results of the empirical tests, domestic and foreign ownership were found to influence the enhancement of STS. However, our findings indicated that domestic ownership exhibited a stronger relationship with STS than foreign ownership. This study provided recent evidence that both domestic and foreign ownership within a firm affected the implementation of STS. These findings were expected to imply that firms with higher levels of foreign ownership should be aware of and exercise caution regarding differences in preferences between foreign and domestic owners. Foreign-owned companies are obligated to follow not only domestic tax laws but also foreign tax laws.]]>
<![CDATA[Sustainable Business Practices and Dynamic Capabilities as Drivers of Employer Branding and Talent Acquisition & Retention Among Gen Z in Indonesia ]]>
<![CDATA[Nursakti Niko Rosandy]]>;
<![CDATA[Ratri Wahyuningtyas]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 2 (2026): JULY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.2.71-88
<![CDATA[The race to get high-quality workers or human resources is becoming increasingly difficult and competitive because Gen-Z is dominating the job market more and more. They focus more on considering a company's commitment to the sustainability of the planet adaptability skills, and the office reputation rather than just the salary. So, the author will examine the relationship between SBP, DCS, EBG, and TAR in the context of Gen Z in Indonesia using quantitative methods, with a total of 680 respondents taken from the tsurvey.id site. The data was analyzed using PLS-SEM to see the relationships between variables. The results show that both sustainable business practices and dynamic capabilities positively contribute to employer branding, although the effect of dynamic capabilities is actually bigger. Employer branding has become the key factor in boosting a company's ability to attract and retain talent. Sustainable business practices don't have a direct impact on talent acquisition and retention if they're not backed by a strong employer image. But dynamic capabilities do influence talent outcomes, both directly and indirectly. In other words, an organization's success in attracting and keeping Gen Z depends on the integration of sustainability practices, the organization's adaptive skills, and credible employer branding.]]>
<![CDATA[Leading Responsibly, Performing Better: How Transformational and Ethical Leadership Shape CSR and Financial Performance in Indonesia ]]>
<![CDATA[Sany Sany]]>;
<![CDATA[Widyanti Limanto]]>;
<![CDATA[Michael Chan]]>;
<![CDATA[Tonny Stephanus Eoh]]>;
<![CDATA[Yenni Mangoting]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 2 (2026): JULY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.2.105-122
<![CDATA[Grounded in Resource Based View (RBV), this study aims to analyze the effect of Transformational Leadership (TLe), Organizational Culture (OC), and Ethical Leadership (EL) on Corporate Social Responsibility (CSR), as well as the effect of CSR on Financial Performance (FP) of companies in Indonesia, an emerging market where CSR-related leadership remained less explored at the level of employees. A quantitative approach was used with a survey method was utilized to collect data. Online questionnaire distributed through various social media platform had collected 362 data from employees of various company sectors in Indonesia. Sample was drawn using purposive sampling method with criterion employee that has worked for at least one year with education beyond high school. Data analysis was conducted using descriptive statistics and the SEM-PLS method. The results show that the transformational leadership, ethical leadership and organizational cultures have a positive and significant effect on CSR. CSR is also proven to positively affect the company's financial performance. This study is limited to a small sample size and is dominated by staff-level respondents, thus under-representing the managerial perspective. Future studies are recommended to use mixed methods and a more diverse range of respondents. This study presents an integrated model that connects Transformational Leadership, Ethical Leadership, Organizational Culture, CSR, and Financial Performance in one framework.]]>
<![CDATA[Women on Boards and Firm Value: Do Related-Party Transactions Change the Outcome? ]]>
<![CDATA[Elisa Tjondro]]>;
<![CDATA[Calista Vidi Hartono]]>;
<![CDATA[Patricia Rosedelaney Renan Corbella]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 5 No 2 (2026): JULY 2026 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.5.2.89-104
<![CDATA[The purpose of this study is to examine the influence of women on boards of directors (WOB) on firm value and to determine the moderating influence of related party transactions (RPTs) in the WOB-firm value relationship. This study uses 953 observations of firms-years from 218 manufacturing firms listed on the IDX from the period of 2018-2022. The dependent variable used is Tobin’s Q, whereas the independent variables are the WOB. Related party transactions are examined through sales, purchases, and receivable-payable transactions with related parties. Technical analysis uses panel regression. Furthermore, the results show that RPT weaken the positive relationship between WOB and firm value, particularly for RPT sales and purchases. These findings suggest that the benefits of female representation on corporate boards may depend on the agency environment in which directors operate. The study contributes to the corporate governance literature by identifying RPT as a boundary condition in the relationship between female directors and firm value.]]>
