Search

AbstractThe objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study attempts to clarify the issue. The researchers gathered and examined 210 firm-year records to create the main dataset for analysis. To investigate the relationship between CEO age and tax amnesty participation, statistical approaches such as correlation, logistic regression analysis, and propensity score matching (PSM) were utilized as analytical tools. The results show a negative association between the age of the CEO and their readiness to participate in tax amnesty, indicating that older CEOs may view tax amnesty as a dangerous endeavor and be less inclined to take part. This negative association was further supported by an additional analysis of two tax amnesty programs, one from 2016 and the other from 2017. It showed that older CEOs tended to behave in a more risk-averse manner. Because of the possible risks, they are therefore less likely to take part in tax amnesty initiatives. Overall, this study advances knowledge on how CEO age affects business decision-making and sheds light on the factors influencing tax amnesty program participation.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al. (2022) dengan menggunakan sampel 42 perusahaan yang memenuhi kriteria dan terdaftar dalam indeks Kompas100 selama 4 tahun, sehingga total sampel mencapai 168 pengamatan. Metode pengujian hipotesis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, lima variabel independen yaitu Firm Age, Audit Opinion, Audit Tenure, Reputasi Audit Firm, dan Firm Size mempengaruhi ketepatan waktu penyampaian pelaporan keuangan. Namun, secara parsial, hanya dua dari lima variabel, yaitu Audit Tenure dan reputasi Audit Firm, yang memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Sebaliknya, faktor-faktor seperti Firm Age, Audit Opinion, dan Firm Size tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Penelitian ini memberikan kontribusi dengan mengidentifikasi faktor-faktor kunci yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan di Indonesia. Temuan ini penting bagi perusahaan dalam mengelola proses penyusunan laporan keuangan secara efisien dan proaktif untuk memastikan penyampaian laporan tepat waktu dan akurat, yang berkontribusi pada tata kelola perusahaan yang efektif dan transparansi di pasar Indonesia

AbstractThis paper uses bibliometric methods to quantitatively analyze global scientific performance and current research fields in the field of global climate change. The intention was to enhance knowledge of the scientific understanding of climate change. The data used in this analysis is based on 259 papers by scholars worldwide that were published in 498 academic journals in the Scopus database between 2006 and 2022 to investigate the methods used in scientific research to study climate change. The scientific knowledge, changes in research hotspots, worldwide geographic distribution of research, and country-specific focus are all summarized in our analysis. The findings indicate that (1) Throughout the era under investigation, the goal of research on climate change has evolved from comprehending the climate system to developing climate technology and regulations, like laws and efficient energy use; (2) The idea of climate change is reflected in modern models of energy efficiency, renewable energy transition, carbon pricing, and circular economy. The idea of climate change, seen from an overall viewpoint, affects carbon footprint, social and economic impact, rising carbon dioxide levels, and carbon sequestration; (3) since 2006, research on climate change vulnerability has grown rapidly, and its publications are widely disseminated in numerous source journals; in terms of global climate research change, the Chinese Academy of Sciences and the University of Chinese Academy of Sciences are the two most productive institutions and Water resource-related disputes and collaboration. Our research can be used by scholars and policymakers to investigate future research goals and to consider the current directions of climate change studies. Future studies can address issues related to human health risks, inequality in society and the economy, policy and regulation in the context of global climate change, and the rate at which emissions will zero out. This study’s primary goal is to close this gap and improve our comprehension of the body of current literature.

Globally, people are becoming more interested in the issue of climate change, particularly as it relates to carbon emissions. Stakeholders are putting pressure on firms to disclose more details about their ecological footprints and greenhouse gas emissions. Finding authors, publications, journals, and discoveries in the literature on emission carbon disclosure is the aim of this endeavor. To do this, we employ a review methodology that makes use of the bibliometric study technique to pinpoint a few pertinent elements found in the literature. Utilizing tools such as VOSviewer and biblioshiny from RStudio, we examine output by year, authors, articles, and publications that have received more citations. We outline the key developments in the field of carbon disclosure together with the most widely applied ideas. Furthermore, we formulate the notion of carbon disclosure as suggested by Borghei (2021), concentrating on six domains and primary patterns within the field: Provide answers to the following questions: strategic climate, carbon disclosure determinants, carbon disclosure guarantee, quality of carbon disclosure, and carbon disclosure consequences. The incorporation of sustainability dimensions into the reporting system has replaced the evaluation techniques of the disclosures as the research issue. It is discovered that a number of factors influence the corporation's choice to release its environmental accounting information. Based on its findings and analysis of current research trends and themes, this study offers suggestions for further investigation.

The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.

This study aims to examine and look for empirical evidence related to the determinants that influence the carbon emissions disclosure. The factors tested in this study include industrial type, environmental performance, leverage, and profitability. This research method uses a quantitative approach. The source of data in this study uses secondary data, namely data from sustainability reports and annual reports. The population used is all LQ45 index companies listed on the Indonesia Stock Exchange in 2016 – 2020 and this study uses purposive sampling technique. This study uses tests such as descriptive statistical analysis, classical assumption test, hypothesis testing and multiple linear regression analysis. The results of this study indicate that the industrial type and CEO tenure have no effect on carbon emission disclosures, while leverage, profitability, environmental performance, CEO gender and technology for disclosure have a negative effect on carbon emission disclosures.

Lobster Panulirus polyphagus has a fairly high economic value and is found in the estuary waters of Tarakan City. This research aims to study the growth and mortality model of Lobster P. polyphagus originating in the estuary waters of Tarakan City. The research method was carried out using a quantitative descriptive method. Sampling was conducted 14 times from December 2021-May 2022 using gill nets. The results showed that the male sex ratio was more than the female. Allometric growth of males and females is negative allometric with a thin body shape. The structure of the size obtained was mostly in males ranging from 18.3-20.6 cm, and females around 20.5-22.2 cm. The maximum length growth of P. polyphagus based on von Bertalanffy's growth model was 31.519 cm in males and 31.374 cm in females. The total mortality (Z) of P. polyphagus for males and females was 1.104 and 1.119; catch mortality (F) of 0.106 and 0.253; natural mortality (M) of 0.998 and 0.866; exploitation rate (E) of 0.096 and 0.226, respectively. The high natural mortality causes the extinction of the Lobster species, so good management is needed so that it is sustainable.

On September 4, 2023, Jakarta was declared the sixth most polluted major city, causing many people to suffer from acute respiratory infections (ARIs). The purpose of this research is to evaluate the importance of implementing a carbon tax for air quality in Jakarta, drawing on research journals from developed countries (Finland and Sweden) that have successfully applied a carbon tax for approximately 30 years, and to discuss the significance of tax incentives in the application of a carbon tax. Data analysis was conducted using a systematic review method by comparing and summarizing the results of primary research studies to present more comprehensive and balanced facts (Siswanto, 2010). Data presentation from presenting data of previous studies on the impact of carbon tax implementation on other countries to arrive at a conclusion that can address the research problem at hand. The results of this research show that a carbon tax can be an effective policy in efforts to mitigate carbon emissions in both developed and developing countries around the world, including Indonesia. Therefore, the implementation of a carbon tax should be supported by additional policies like tax incentives to ease the challenges of its implementation.

Energy is one of the vital needs for humans. Indonesia as a developing country faces problems in ensuring the availability of energy. The aim of this research is to explore the development of practice energy management disclosure in accordance with GRI 302 (energy) in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) through disclosures issued by each company. This study uses secondary data collected from reports published by energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) and can be accessed online. Data analysis was carried out using the data analysis model of Miles and Huberman (1992), namely data reduction, data presentation, drawing conclusions, and verification. The results of this study indicate that only thirty-six out of 74 energy subsector companies (49%) report energy management disclosure according to GRI 302 (energy) for three consecutive years (2020-2022). Nineteen out of thirty-six companies attach a GRI Index Reference to their GRI 302 (energy) reports. Meanwhile, the other thirty-eight companies did not attach the GRI Index Reference in their reports. The company is expected to develop a power plant that uses renewable energy as its energy source. By using renewable energy, companies can reduce consumption of non-renewable energy, and play a role in reducing CO2 emissions in the environment.

The goal of this study is to illustrate the value that climate change adds to carbon emission trading by examining the papers that were found by doing a literature review on Scopus databases. In this study, the journal addressing the topic of "carbon emission trading" with the maximum number of records from the sources included in the "Web of Scopus" content has been chosen. The terms "climate change" and "carbon emission trading" should be searched for simultaneously in every paper published in the journal between the years of 2001 and 2022, according to research utilizing bibliometric analysis. To get at the results and an explanation of the data, a bibliometric analysis and citation mapping process are conducted taking into account all factors. VOSviewer is used to show co-authorship analysis of keywords, co-authorship analysis of citation networks, and bibliometric networks of results and findings in the form of scientific mapping. A technique for assessing a single journal's performance is bibliometric analysis. The validity of a single journal can be evaluated using bibliometric analysis, however there are some restrictions to be aware of. This situation is described in detail as a study constraint. A technique for assessing a single journal's performance is bibliometric analysis. The validity of a single journal can be evaluated using bibliometric analysis, however there are some restrictions to be aware of. One drawback of bibliometric analysis is that it relies on quantitative measurements, like citation counts, which ignore the caliber of the research. It is possible to assess a single journal's performance using bibliometric analysis, but it's necessary to be aware of its limits. The findings of a bibliometric analysis were used in this study to identify contributions, gaps, and limitations. The issue is organized around four clusters: IC, climate change, carbon emission trading, emission trading and carbon dioxide. It is appropriate to emphasize the paper's originality because previously unknown themes are handled in a creative way.

The purposes of this paper are to find out the phenomena that prove that the Indonesian economy is uneven, to find out the government's efforts in improving the distribution of the Indonesian economy, to find out the ways that the government is doing to improve the distribution of the Indonesian economy, and to find out the results of the government's efforts to improve economic equity in Indonesia. The data is collected and analyzed from the Badan Pusat Statistics's website and journals to develop theoretical foundations for the problem. The result of this paper indicates that the Economic Equity Policy does not always produce results, the government and all Indonesian people must be able to justify or reduce this inequality in various ways. Of course, this process is neither instant nor easy because this inequality is not a problem that can be done alone and will take a long time.

This study aims to determine the effect of global price movements for energy sector commodities, especially Crude Oil and Natural Gas Prices, on cryptocurrency price movements. This study focuses more on the Bitcoin cryptocurrency. This study uses quantitative methods, and the data collection used is secondary data with weekly data and the period from January 1, 2020–July 31, 2021. The number of observations used in this study amounted to 79 observations. Secondary data sources are obtained through the website finance.yahoo.com. The data processing technique will be carried out using Stata and SPSS software, the Multiple Linear Regression method, and the Classical Assumption Test. The results of this study show that global prices for energy sector commodities, especially Crude Oil, Natural Gas, have a positive effect on Bitcoin price movements. These results indicate a link between energy and Bitcoin caused by Bitcoin miners who are mining Bitcoin using energy so that when the price of Bitcoin rises, the price of energy will also increase.

The manufacturing sector's adherence to managing natural resources from the environment still needs to be improved. This study's objective is to determine how Corporate Social Responsibility (CSR) influences the financial performance of manufacturing firms featured in the LQ45 Index, as measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). All manufacturing companies that are included in the LQ45 Index's population for this study were sampled using the purposive sampling method. This study uses secondary data from the CSRI based on the Global Reporting Initiative (GRI) G4 standard for 2018-2020 and the annual reports of companies in the manufacturing industry sector listed on the LQ45 Index. Moreover, applying a quantitative methodology, descriptive statistical methods, conventional assumption tests, and simple linear regression analysis were applied in this study's data analysis. The results of the study proved that CSR has a significant effect on ROA but does not affect the ROE and NPM of LQ45 manufacturing companies. In accordance with the signaling theory, CSR disclosure sends a favourable message to outsiders, which stakeholders and shareholders will respond to through changes in business earnings. CSR implementation can establish a positive image for the company, but it can also improve the company's image in both the commodity and capital markets. Investors will be more attracted to a company with a positive corporate image since a positive corporate image increases consumer loyalty. As consumer loyalty rises, the company's sales will likewise rise, and its profitability will increase as a result. This paper opens a new research path in corporate social responsibility and financial performance for possible links among variables; a matter that has not been previously explored in Indonesia Manufacturing Public Companies.

Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX).

The COVID-19 outbreak has emphasized the importance of leadership style in achieving organizational performance. It also implies changes in administrative processes to remote working, impacting employee activities, and performance. Employee performance is one of the aspects that might influence a company’s success. If employees are productive and provide high-quality work, the company’s performance will increase. This study aims to analyze the effect of Transformational Leadership and Remote Working on Employee Performance during the COVID-19 pandemic. This study was conducted by performing a questionnaire distribution survey and acquiring 136 respondents. The research was conducted on a Jakarta area company that had implemented Remote Working. The number of samples in this study was determined using a simple random sampling procedure, in which the sampling was done at random without consideration for the population’s existing strata. This study uses a quantitative approach method based on factual data and research data in statistical figures related to concluding research problems. The source of data in this study is primary data that was directly obtained from sources without going through intermediaries. This study shows that Transformational Leadership has no significant impact on Employee Performance during the COVID-19 pandemic, and Remote Working has a significant impact on Employee Performance during the COVID-19 pandemic.

The industrial revolution 4.0 where everything has shifted to a digital system. The development of technology is getting faster and more sophisticated. By using information even fraud occurs by using technology. (fraud) is something that is planned and carried out by an individual or a group that will benefit from other parties who may be harmed. Forensic accounting and investigative auditing have a very important role in assisting the disclosure of fraud cases that occur. The purpose of this study is to understand how the role of information systems in the practice of forensic investigations can be applied to detect fraud. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of the study show the application of information systems in the practice of forensic investigations on prevention, detection and effective handling in disclosing fraud in various entities in Indonesia.

This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office. In this study using quantitative methods and primary data collection by distributing questionnaires to 100 respondents, using multiple linear regression tests with SPSS version 23. The results of this study are the e-system represented by e-registration has a significant effect on taxpayer compliance. Meanwhile, e-filling has no effect on taxpayer compliance. While self efficacy affects taxpayer compliance and digital literacy capabilities have no effect on taxpayer compliance.

The purpose of the study is to compare the performance between bitcoin Cryptocurrency, S&P500 stocks and Gold which can be a consideration for investors in determining investment decisions. . This research is quantitative research using comparative methods. The population and sample used in this study are the monthly closing prices of the three investment instruments that are the subject of research with saturated sampling in the period 01 January 2019 – 31 December 2022 as many as 144 data. In this study, the type of data used is secondary data in the form of historical data of instruments. Then researchers used a non-parametric statistical test, the Kruskal-Wallis’s test. The results show that there is no significant difference between Treynor and Jensen’s returns from Bitcoin, Gold and S&P500. While the risk and Sharpe Ratio show that there is a significant difference. The best investment instrument in 2019-2022 is bitcoin because when viewed from the average return bitcoin is able to have the highest percentage compared to other instruments. Gold is an asset that is often considered a refuge in situations of economic uncertainty. Meanwhile, stocks in that period experienced a huge price decline, this was caused by the COVID-19 pandemic.

This research aims to identify how ERP implementation can benefit the high-tech industry and achieve sustainable development goals. This research also examines how foreign ownership can affect the performance of the high-technology industry. High technology has been widely used in any industry, especially manufacturing. The research method used in this study was Systematic Literature Review (SLR). The steps taken from this research method start with research planning, implementation, and reporting. This study’s evident in how much previous research has discussed ERP implementation in high-tech industries and how to achieve sustainable development goals. The ERP implementation in the high-tech industry will benefit the company as it will make it easier for its departments to carry out its business processes, and the knowledge and expertise of foreign investors will influence the high-tech industry. This research is urgently needed to achieve sustainable development goals, as implementing ERP in high-tech industries can increase operational efficiency and corporate productivity. ERP implementation research can be used to explore how ERP can be used to support sustainable product development. Foreign ownership has an essential impact on the high-tech industry to understand the implications of sustainable development goals. For further research, you can conduct a more in-depth analysis of how important it is for the high-technology industry to achieve sustainable development goals.

The purpose of this research is to analysis how much financial technology, minimum capital, and financial literacy influence students desire to put their money to invest. A questionnaire was utilized to gather primary data from each respondent, and an ordinal scale (Likert) was used as the measuring design for this quantitative method. The population of this study was Final Semester Students majoring in Accounting at Bina Nusantara University Jakarta Indonesia whose number is not known with certainty. The sampling method uses the Lemeshow formula. By using the Lemeshow formula, a sample value of 96.04 is obtained which is then rounded up to 100 people. With a total of 67 female respondents and 33 male respondents. Data processing techniques will be carried out with the SPSS program and using multiple linear regression analysis methods, classical assumption tests and hypothesis testing. Prior to conducting the research, validity and reliability tests were also carried out on the questionnaires to measure the validity and consistency of the questionnaires. The results of this study indicate that Financial Technology, Minimum Capital and Financial Literacy have a positive effect on student investment interest.