Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Accounting
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Jurnal Akuntansi dan Keuangan Indonesia
Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …
Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya
Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya
Jurnal Akuntansi dan Keuangan Indonesia
This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …