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Menampilkan 1–10 dari 18 artikel
The Effect of ESG Score on Financial Performance Mediated by SDG Disclosures in Indonesian Listed Companies 2021-2023
Shela Sasmitha
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that...
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The Impact of Good Corporate Governance and Corporate Social Responsibility (CSR) Disclosure on Tax Avoidance Practice: Empirical : Study on Multinational Companies in Idonesia
Anggun Cahyanti Simanjuntak
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the...
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The Impact of Profitability, Institutional Ownership, and Managerial Ownership on Dividend Payout in Indonesian Energy Sector
Keisha Justina Siagian
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm ch...
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The Effect of ESG Ratings on Firm Performance with ESG Rating Disagreement as The Moderating Variable
Azaria Nabila
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv a...
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The Effect of Gender Diversity on Board of Commissioners and Directors to Firm Performance: the Moderating Role of ESG Performance in Indonesian Listed Companies From 2021-2023
Ghea Laili Putri Garien
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index...
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Corporate Social Responsibility Disclosure, Tax Avoidance, and the Moderating Role of CEO Overconfidence in Indonesia
Dwi Nuryanti Kharisma Putri
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2026)
This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to...
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The Effect of Corporate Social Responsibility Cost and Fi-nancial Ratios on Tax Avoidance Evidence from Large Market Capitalization Firms in Indonesia
Azzahra Putri Ariesta
; Susi Sarumpaet
International Journal of Economics, Commerce, and Management
Vol 3
, No 1
(2026)
This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this...
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The Effect of CEO Power and Board Gender Diversity on Modern Slavery Disclosure in Indonesia
Reishandra Sefa Prasetyo
; Susi Sarumpaet
International Journal of Economics and Management Sciences
Vol 3
, No 1
(2025)
This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gend...
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Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023)
Celvin Yusra
; Susi Sarumpaet
; Agrianti Komalasari
; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2025)
This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study emplo...
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The Effect of Sustainability Reporting Practices on Environmental Performance in Manufacturing Firms Listed on the Indonesia Stock Exchange from 2018 to 2022
Gianina Geralda Ginting
; Susi Sarumpaet
International Journal of Economics, Commerce, and Management
Vol 2
, No 4
(2025)
Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm...
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