7 hasil untuk "Lin Oktris"
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Artikel Jurnal
Pengaruh Institutional Ownership dan Foreign Ownership terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Industri Kelapa Sawit di BEI 2020–2024)
This study examines whether institutional ownership and foreign ownership influence corporate tax avoidance, with transfer pricing as a mediating variable. Using panel data on 18 palm-oil companies listed on the Indonesia Stock Exchange during 2020–2024 (90 firm-years), we estimate Common, Fixed…
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Artikel Jurnal
Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing
Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange…
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Artikel Jurnal
Pengaruh Intellectual Capital, Leverage, Dewan Direksi pada Sustainability Reporting: Moderasi Pengalaman Direktur
Tujuan Utama - Menganalisis pengaruh intellectual capital, leverage, karakteristik dewan direksi (direktur perempuan, rangkap jabatan, dan pengalaman direktur) terhadap kualitas pengungkapan pelaporan berkelanjutan dengan pengalaman direktur sebagai variabel moderator. Metode - Penelitian…
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Artikel Jurnal
Beyond Single-Theory Explanations: A Dual-Capacity Model of Carbon Disclosure Effectiveness in Sustainable Finance
Carbon disclosure has emerged as a central mechanism of sustainable finance, yet its effectiveness in influencing investor decision-making remains theoretically fragmented across legitimacy, signaling, stakeholder, and institutional theory. Applied in isolation, these frameworks generate…
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Artikel Jurnal
Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud?
This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS) in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing…
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Artikel Jurnal Teks lengkap
Carbon disclosure and investor decision-making: A systematic review of mechanisms, contexts, and methodological quality
Type of the article: Research Article AbstractThe global imperative to address climate change has transformed financial markets, yet the mechanisms through which carbon disclosure influences investor decisions remain insufficiently understood. Prior reviews characterize findings as inconclusive due…
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Artikel Jurnal
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency)
The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling…