Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during 2021–2022. Method: The study uses secondary data from 111 companies in Indonesia’s energy, transportation, and industrial sectors during 2021–2022. Multiple linear regression analysis examines the impact of Independent Commissioners and ownership structure on sustainability report disclosure. Findings: The results show that Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) have significant positive impact on sustainability disclosure. These findings align with agency theory, emphasizing the role of governance mechanisms in enhancing transparency and accountability. Novelty: Unlike previous studies using Environmental, Social, and Economic Disclosure Scores, this research adopts the updated GRI Standards 2021 index, which emphasizes both performance and long-term sustainability commitments. By incorporating four corporate governance proxies (Independent Commissioners, managerial, institutional, and foreign ownership) the study offers a more comprehensive view of ownership influence. Focusing on the 2021–2022 period, it provides timely insights into current corporate reporting practices in Indonesia.

Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The research focuses on the banking industry from 2019 to 2023 with 105 units of analysis. The study employs moderated regression analysis (MRA) to assess the relationship among the variables. Findings: The results indicate that non-executive directors and institutional ownership have a negative effect on firm size. In addition, the audit committee significantly contributes to moderating the relationship between non-executive directors (NED), institutional ownership, and firm size. This study contributes to companies where the audit committee can mitigate the adverse effects of corporate governance and reinforce governance structures to promote firm growth. Novelty: As far as the researcher’s knowledge, this is the first research that examines the role of the audit committee as a moderating variable on the framework of the relationship between non-executive directors, institutional ownership, and firm size.

Purpose: This article examines the relationship between environmental management accounting (EMA), environmental leadership (EL), and firm financial performance in Indonesian corporations. Method: This study uses a Moderated Regression Analysis (MRA) to examine the moderating role of EL. Using secondary data, the research analyses 52 observations from 45 companies listed in the LQ45 Index on the Indonesia Stock Exchange. The unit of analysis is the firm level, with EL measured as the proportion of female commissioners, EMA proxied by the ESG score, and firm financial performance represented by ROA. Control variables include leverage, operating profit, and sales growth to ensure robust results. Findings: The study finds that EMA does have an impact on financial performance, while EL has a negative direction and does not give an impact on strengthening the relationship between EMA and financial performance. The research suggests the importance of implementing EMA practices to enhance company performance. The study also highlights the need for future research to focus on industries closely related to the environment, such as mining companies. Novelty: This study introduces the proportion of female commissioners on the board as a novel proxy for EL within the framework of Indonesian corporations. Unlike prior research focusing solely on EL in generic terms, this approach leverages gender diversity to explore its moderating role between EMA and firm financial performance. By doing so, it provides unique insights into how gender-inclusive leadership can influence environmental practices and corporate outcomes, where female representation on boards is still emerging.

Purpose : Social commerce has revolutionized as a more interactive business platform beyond e-commerce, but there are still limited studies on its success and impact on TikTok Shop’s performance case as the most popular social commerce. This study investigates the determinants of success in the framework of Delone and Mclean’s information system success model, which was developed by attributing its impact on TikTok Shop’s business performance.Method : The research was conducted on Generation Z users and entrepreneurs who use TikTok Shop as an essential part of business in Indonesia, using SEM analysis through the stages of outer model, inner model, goodness fit, and hypothesis testing.Findings : The results show that the usage level is indicated by system quality and trust, while user satisfaction is indicated by information quality, service quality, and trust, which affect the success of TikTok Shop and positively influence the seller’s business performance. Social media transformation into social commerce requires consideration of usage and user satisfaction as determinants of system success that practically affect the seller’s business performance. Novelty : The study proposes the trust variable as an extension of Delone and Mclean’s ISSM and examines its direct relationship with multidimensional seller performance so that it can be developed to enrich the existing model.

Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures. Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach. Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA. Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation. Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing

Purpose : Regulators, the public and researchers emphasize the business world to increase awareness of economic, environmental, and social issues as corporate social responsibility (CSR). However, the economic consequences of CSR are still being debated. This study proves the role of CSR disclosure on financial soundness and the role of the coronavirus disease (covid-19 pandemic) in the relationship between the two.
 Method : The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with observations from 2015 to 2021. Data analysis uses panel data regression.
 Findings : The results showed that CSR disclosure does not affect financial soundness, but the interaction between CSR and covid-19 pandemic negatively affects financial soundness. Therefore, covid-19 pandemic plays a major role in the extent to which CSR affects financial soundness. We will conduct regression analysis with other indicators of financial soundness to assess the robustness of our findings.
 Novelty : The study contributes to the expansion of the prior literature in two important ways. First, we use the financial soundness consequences of CSR disclosures. This study provided evidence of covid-19’s effect on CSR disclosures.
 Keywords : Customer Loyalty; Environmental Concern; Risk, Covid-19 Pandemic

Purpose : To achieve high profits the company must have a competitive advantage compared to other companies, one of which is the ability to manage finances well, in order to ensure the company’s long-term viability, which is reflected in the amount of profit generated. This is what motivates managers to take deviations in the presentation and reporting of earnings information, which is called earnings management. The goal of this research is to determine the impact of tax planning and deferred tax expense on earnings management.
 Method : The study uses purposive sampling method and obtained 36 manufacturing companies for eight years of observation. The population used are manufacturing companies listed in Indonesian Stock Exchange (IDX) during the years 2013-2020. The data were tested using logistic regression.
 Findings : The result of this study indicated that tax planning has no effect on earnings management and deferred tax expense has effect on the probability of companies doing earnings management. While tax planning and deferred tax expense have a simultaneous effect on earnings management.
 Novelty : The research was conducted to determine the factors that influence the company to practice earnings management that is focused on tax planning and deferred tax expense. The earnings management measure used in this study is a dummy variable which implies the existence of a company policy to increase or decrease profits.
 Keywords : Tax Planning; Deferred Tax Expense; Earnings Management

Purpose : This study examines the effect of earnings management and debt policy on financial distress. In addition, this study examines the role of the independent commissioner as a moderating variable in the relationship between the independent and dependent variables. Financial distress in this study employs the Altman model (1968) modified by Graham et al. (1998) which has a high prediction rate, above 60 percent, and its size has been used in various countries. Earnings management in is study employs the model of Kothari et al. (2005), known as the Performance-Matched Discretionary Accruals model. The advantage of the model is that it can measure earnings management more accurately. Using independent commissioners as a moderating variable in the association between earnings management and debt policies on financial distress is rarely used in previous studies.
 Method : This study uses a quantitative method approach. The research data is sourced from consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) financial statements. Research data sourced from www.idx.co.id and www.idnfinancials.com. Based on purposive sampling, the research sample consisted of 138 observations from 46 companies from 2018 to 2020. Hypothesis testing was carried out using multiple linear regression for panel data.
 Findings : The results of this study indicate that earnings management has a negative effect on financial distress, while debt policy has a positive effect on financial distress. This study also finds that independent commissioners can attenuate the negative effect of earnings management on financial distress. Still, independent commissioners cannot have a moderating effect on the relationship between debt policy and financial distress.
 Novelty : This study places independent commissioners, which have greatly influenced a company’s management performance, as a moderating variable in testing earnings management and debt policies on financial distress, which are rarely used in previous studies.
 Keywords: Financial Difficulties; Earnings Quality; Capital Structure; Corporate Governance

This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, the disclosure of corporate governance does not affect firm value. The companies should consider that environmental activities as a strategy for the company, and these activities show that the company's success in the capital market is related to investors' positive response.
 Keywords: Corporate Governance, Economic, Environmental, Social, Disclosure