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Handri Maika Saputra, S.ST
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Perspectives on Advanced New Generations of Global and Local Economic Horizons
Published by CV. Get Press Indonesia
ISSN : -     EISSN : 31236987     DOI : http://dx.doi.org/10.69855/panggaleh
Core Subject :
The Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) is an open-access, peer-reviewed scientific journal published by CV. Get Press Indonesia. The journal is a scientific media that focuses on research and development of economics and accounting. With coverage that includes Development Planning, Regional Economics, Public Economics, Industrial Economics, Institutional Economics, International Economics, Islamic Economics, Financial, Accounting, Auditing, Taxation, Implementation of Information Technology for Decision Support Systems, Development of E-Business or E-Government Systems. The Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) Journal aims to provide a platform for academics and practitioners to publish their research results. This journal is published periodically and is open to all groups, both academics and professionals, with the aim of improving the quality of knowledge and facilitating the exchange of ideas in the fields of economics and accounting. Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) is used to publish research published every month March, July, and November.
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Articles 32 Documents
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The Role of Organizational Justice in Moderating the Effect of Management Control Systems on Environmental Performance in Manufacturing Companies Lisa Martiah Nila Puspita; Fofi Hanifa Seftiani
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.760

Abstract

Manufacturing companies are under growing pressure to enhance environmental performance, yet management control systems (MCS) have traditionally focused on financial goals. While prior research confirms a positive link between MCS and environmental outcomes, the organizational factors that strengthen this relationship remain underexplored. This study examines the effect of MCS on environmental performance and tests organizational justice as a moderating variable. Data were collected from 165 managers and officers across 53 manufacturing firms in West Sumatra, Indonesia, using validated instruments for MCS (Simons’ Levers of Control), organizational justice (Colquitt’s framework), and environmental performance (regulatory compliance, resource efficiency, emission reduction). Hierarchical moderated regression revealed that MCS significantly improved environmental performance (β = 0.431, p < 0.001). The interaction between MCS and organizational justice added 4.7% unique variance (ΔR² = 0.047, β = 0.238, p = 0.002), with the full model explaining 47.6% of variance. Simple slope analysis showed that the positive effect of MCS was stronger under high organizational justice (b = 0.68) than under low justice (b = 0.31). These findings extend contingency-based MCS theory and offer practical insights for manufacturers seeking to optimize environmental control initiatives through fair organizational practices.
Determinants of Tax Avoidance in Family Firms: The Influence of Next-Generation Ownership and Audit Committee Quality Mutia Febrina Sari; Eli Febriani; Ferdi Prayoga
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.829

Abstract

Purpose: This study examines whether next-generation ownership involvement and audit committee quality (ACQ) are associated with tax avoidance in Indonesian family firms, and whether ACQ moderates the effect of generational ownership. Methods: A balanced panel of 34 listed family firms over 2019–2023 (170 firm-year observations) is analyzed. Tax avoidance is proxied inversely by the effective tax rate (ETR). Pooled OLS, Random Effects (GLS), and time fixed-effects models are estimated with firm-clustered standard errors, and the Breusch-Pagan Lagrange Multiplier test favors Random Effects. Results: Next-generation ownership is negatively associated with ETR (β = −0.0295, p = 0.003), consistent with greater tax avoidance, and the sign is stable across all three specifications. ACQ is positively but only marginally associated with ETR in the Random Effects model (β = 0.0005, p = 0.089), while its coefficient is negative and insignificant in the other two models, so this result is not robust. The NextGen × ACQ interaction is not significant (p = 0.467). Implications: Generational transition, rather than family control alone, may be a useful risk signal for tax authorities, boards, and nomination committees, whereas formal audit committee attributes alone appear insufficient to constrain tax avoidance. Conclusion: Generational heterogeneity matters for family-firm tax behavior; evidence for audit committee oversight is weak, and the findings are associations rather than causal effects.

Page 4 of 4 | Total Record : 32

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