Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[ENVIRONMENTAL FACTORS AFFECTING FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC IN ASEAN: SOCIAL DISCLOSURE AS MODERATING ]]>
<![CDATA[Rusli, Yohanes Mardinata]]>;
<![CDATA[Pangestu, Juan Carlos]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/x2pp5872
<![CDATA[This study discusses the factors of environmental performance, environmental disclosure, andcorporate social disclosure that affect corporate financial performance. The current global warming isworrying enough that the country's leaders are committed to reducing the level of carbon emissions ineach country. Environmental disclosures and social disclosures that must exist during the COVID-19pandemic have not been implemented due to large-scale social restriction regulations from thegovernment, so they cannot be disclosed. The research subject is a mining company in one of thelargest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual andSustainability report for the period 2018-2021 published on each ASEAN country's Stock Exchangeswebsite. The study results show that Environmental Disclosure significantly influences the FinancialPerformance of mining companies listed on the IDX in 2018-2020.]]>
<![CDATA[THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER’S BUSINESS STRATEGY IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2016-2019 ]]>
<![CDATA[Theresia, Fransisca]]>;
<![CDATA[Sitardja, Meco]]>;
<![CDATA[Wijaya, Fery]]>;
<![CDATA[Setiono, Bambang]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/sfc1sj47
<![CDATA[The main purpose of the research is to analyze tax compliance dan tax avoidance on defenderbusiness strategy. This research was a quantitative descriptive research method. The sampel used inthis research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposivesampling method was obtained 23 companies. Variabel tax compliance and defender business strategyusing variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research wasprocessed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regressionmethod. This research shows that tax compliance have a significant influence to the defender businessstrategy and tax avoidance do not have influence to the defender business strategy.]]>
<![CDATA[DO MANAGER POLICIES LEAD TO CORPORATE IDIOSYNCRATIC RISK? ]]>
<![CDATA[Pinem, Jaren Jef Geovan]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/pnag6j80
<![CDATA[Certain manager policies can push the company to be riskier. Some of the manager's policiesinclude investment in investment opportunity sets, dividend policies and accrual policies throughaccrual earnings management. This study examines idiosyncratic risk with the three managers' policies.Tests were carried out using data from 75 food and beverage sub-sector companies listed on theIndonesia Stock Exchange from 2016 to 2020 using multiple linear regression analysis for panel data.The results suggest that investment opportunity set and accrual earnings management negatively affectidiosyncratic risk, whereas dividend policy positively affects idiosyncratic risk. This study places theinvestment opportunity set under test with idiosyncratic risk in the manager's policy framework, whichis rarely used in previous studies.]]>
<![CDATA[IMPACT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE IN BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2017-2019 ]]>
<![CDATA[Savira, Winnie]]>;
<![CDATA[Handayani, Sri]]>;
<![CDATA[Rumondang, Safrida]]>;
<![CDATA[Lesmana, Iwan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/te5y7a45
<![CDATA[This study aims to determine the effect of environmental costs, environmental performanceand environmental disclosure on company value. A number of previous literatures have found asignificant positive effect of the implementation of each of the three variables on company value, butthe number of studies examining the impact of these three variables on company value is still limited,while stakeholders are straving on sustainable reporting, this research can be able to emphasize theimportance of sustainable reporting. We build this research model based on environmentalcommitment, legitimacy theory and signal theory. Data testing is done by using the regression methodin testing the effect of these three variables on company value. The results showed that environmentalcost has significant positive impact to company value, environment performance has negative notsignificant impact to company value and environmental disclosure has positive impact but notsignificant to company value. In other result for the regression model that used in this research showedthat the model can significantly predict the dependent variable.]]>
<![CDATA[THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE ]]>
<![CDATA[Nurdiniah, Dade]]>;
<![CDATA[Diyani, Lucia Ari]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/paswjv02
<![CDATA[This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.]]>
