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151	Sustainability accounting	ABS-21
The Moderating Role of ESG on the Impact of Earnings Management, Tax Management, and Value Relevance Mujennah, Heru Tjaraka a) STIEI Banjarmasin, South Kalimantan and Universitas Airlangga, Faculty of Economic and Bussiness, East Java Surabaya *mujennah-2022[at]feb.unair.ac.id b) Universitas Airlangga, Faculty of Economic and Bussiness, East Java Surabaya *Heru_tjaraka[at]feb.unair.ac.id Abstract Research Objective: This study aims to investigate the moderating role of Environmental, Social, and Governance (ESG) performance in the relationship between earnings management, tax management, and value relevance in publicly traded companies. The research seeks to understand how ESG performance influences the extent to which tax and earnings management practices impact the perceived value relevance. Design/Methodology: The study employs a quantitative research design, utilizing a sample of publicly listed companies over a period of four years. Regression analysis is used to examine the relationships between tax management, earnings management, and value relevance, with ESG performance as a moderating variable. The data is sourced from financial statements, ESG reports, and market-based indicators. Findings: The results indicate that ESG performance significantly moderates the impact of both tax management and earnings management on value relevance. Companies with higher ESG performance exhibit a weaker association between tax management and earnings management and their value relevance, suggesting that robust ESG practices may mitigate the potential negative effects of such management practices on value relevance. Practical Implications: For practitioners, the findings underscore the importance of integrating ESG considerations into corporate strategies. Companies that prioritize ESG performance may not only enhance their social and environmental impact but also safeguard their market value from the adverse effects of tax management and earnings management. Research Limitations: The study is limited by its focus on publicly traded companies, which may not fully represent private firms or those in different regulatory environments. Additionally, the four-year period analyzed may not capture long-term trends in ESG performance and its evolving impact on value relevance. Keywords: ESG, Earnings Management, Tax Management, Relevance of Earning Quality, and Relevance of Tax Accounting Share Link | Plain Format | Corresponding Author (Mujennah Mujennah)

152	Sustainability accounting	ABS-32
Good Corporate Governance sebagai Pengungkit Kinerja Environmental, Social, and Governance di Sektor Pertambangan di Indonesia Sri Suartini, Nanu Hasanuh, Hari Sulistiyo Universitas Singaperbangsa Karawang Abstract Penelitian ini bertujuan untuk menguji pengaruh independensi dan kompetensi dewan komisaris serta direksi terhadap kinerja lingkungan, sosial, dan tata kelola (ESG) pada perusahaan sektor pertambangan terkemuka di Bursa Efek Indonesia (BEI), selama periode 2019-2023. Dengan menggunakan analisis regresi linier, penelitian ini menguji hipotesis bahwa dewan yang independen dan kompeten akan berkontribusi secara signifikan terhadap peningkatan kinerja ESG perusahaan. Independensi dewan diukur melalui proporsi anggota dewan komisaris yang independen, sedangkan kompetensi diukur berdasarkan latar belakang pendidikan, pengalaman kerja, dan kepemilikan saham anggota dewan. Kinerja ESG dinilai berdasarkan indikator-indikator yang relevan, seperti kinerja lingkungan, kinerja sosial, dan kinerja tata kelola. Hasil penelitian diharapkan dapat memberikan bukti empiris mengenai pentingnya peran tata kelola perusahaan dalam mendorong keberlanjutan bisnis di sektor pertambangan. Selain itu, penelitian ini juga diharapkan dapat memberikan implikasi bagi regulator, investor, dan perusahaan pertambangan dalam merancang struktur dewan yang efektif untuk mencapai tujuan keberlanjutan. Variabel kontrol seperti ukuran perusahaan, umur perusahaan, dan intensitas modal juga akan dimasukkan dalam model regresi untuk mengendalikan pengaruh variabel lain terhadap kinerja ESG. Keywords: Good Corporate Governance (GCG), Environmental, Social and Goverance (ESG) Share Link | Plain Format | Corresponding Author (Sri Suartini)

153	Sustainability accounting	ABS-54
ENVIRONMENTAL SOCIAL GOVERNANCE AND FIRM CHARACTERISTICS: RETURN IN ASEAN COUNTRIES Anton Indra Budiman1, Mohammad Adam2, Isnurhadi3, Tertiarto Wahyudi4 1Accounting Departement, Economic Faculty, Sriwijaya University, Palembang, Indonesia 2Manajement Department, Economic Faculty, Sriwijaya University, Palembang, Indonesia 3 Manajement Department, Economic Faculty, Sriwijaya University, Palembang, Indonesia 4 Accounting Departement, EconomicFaculty, Sriwijaya University, Palembang, Indonesia Abstract The level of return on investment is the main target of investors^ portfolios. In order to achieve the target return, investors actively choose markets that are believed to provide the most optimal returns. Post-Covid-19, in ASEAN countries, especially the mining sector, is one of the sectors targeted by investors. This study aims to examine the effect of Environmental Social Government (ESG) and company characteristics in the mining sector in ASEAN countries in increasing stock returns. The method used in this study is Robust Least Squares. This study used 16 mining companies as research samples with an observation period of 10 years, the results of the study prove that Environmental Social Government (ESG), and company characteristics represented by Earning Per Share (EPS), cash flow-to-price (CF2P), and Book-to-Market (BTM) have a significant positive effect on stock returns and the Covid pandemic (DCOV) has a significant negative effect on stock returns. Keywords: Stock Return, Environmental Social Government, Earning Per Share, cash flow-to-price, Book-to-Market, and the Covid pandemic (DCOV) Share Link | Plain Format | Corresponding Author (Anton indra BUdiman)

154	Sustainability accounting	ABS-61
Synergistic Impacts of Government Climate Policies on Global Biodiversity: A Comparative Analysis Prima Ayu Novita Junianto, Anak Agung Gde Satia Utama Accounting Departments, Airlangga University Abstract This research, Synergistic Impacts of Government Climate Policies on Global Biodiversity: A Comparative Analysis, offers a profound exploration of the intersection between governmental climate initiatives and biodiversity preservation, framing it within an increasingly complex global environmental paradigm. The novelty of this study lies in its integrative examination of how climate policies, often narrowly focused on emission reduction, can-when designed synergistically-simultaneously address the growing biodiversity crisis. The prevailing discourse has largely treated climate mitigation and biodiversity conservation as parallel but distinct challenges, a dichotomy this research aims to deconstruct through a multi-layered comparative analysis. The study evaluates diverse climate strategies implemented by both developed and developing nations, assessing their direct and indirect impacts on biodiversity. By employing a comparative approach, the research scrutinizes national policies within broader international frameworks such as the Paris Agreement and the Aichi Biodiversity Targets, elucidating how policy harmonization-or lack thereof-has led to varying degrees of success and failure. In particular, the research focuses on identifying policy mechanisms that foster synergistic outcomes, such as integrated land-use strategies, habitat restoration in conjunction with carbon sequestration, and renewable energy projects that mitigate ecological displacement. A significant contribution of this work is its identification of policy-induced trade-offs, where measures intended to reduce greenhouse gas emissions inadvertently accelerate biodiversity loss. For instance, large-scale renewable energy installations, while critical for decarbonization, often threaten vulnerable ecosystems due to poor spatial planning and insufficient environmental safeguards. Conversely, the research highlights exemplary cases where nations have successfully aligned their climate and biodiversity agendas, leveraging natural capital for both carbon storage and species protection. In synthesizing these findings, the study advances the argument that a paradigm shift is essential-one in which global climate governance transcends sectoral silos, fostering a more integrated and adaptive policy framework. Such a framework, grounded in ecological interdependence, is posited as crucial for addressing the intertwined crises of climate change and biodiversity loss. The study provides not only a rigorous analysis but also actionable insights, guiding policymakers toward a future where climate resilience and biodiversity conservation are mutually reinforcing goals. By fostering more integrated and adaptive policy frameworks, this study underscores the necessity for businesses to evolve their accounting practices, ensuring that biodiversity conservation and climate resilience become mutually reinforcing objectives in financial decision-making. Keywords: Climate policies, biodiversity conservation, synergistic impacts, ecosystem preservation. Share Link | Plain Format | Corresponding Author (Prima Ayu Novita Junianto)

155	Sustainability accounting	ABS-75
The Influence of CSR Disclosure Based on GRI Standards on Stock Prices Itang Navira Hatuwe Airlangga University Abstract This study aims to determine the impact of Corporate Social Responsibility (CSR) disclosure using GRI standards on stock prices of coal mining companies in Indonesia from 2019 to 2023. Control variables ROE, ROA, and Current Ratio are added to measure the influence of CSR on stock prices. This research is quantitative, with using SPSS after converting qualitative CSR data into quantitative data. The results of this study show that Economic Category CSR disclosure has a significantly negative impact on stock prices, Environmental Category CSR disclosure has a significantly positive impact on stock prices, and Social Category CSR disclosure has a negative but not significant impact on stock prices. ROE has a significantly negative impact on stock prices, ROA has a significantly positive impact on stock prices, and Current Ratio has a positive but not significant impact on stock prices. All independent variables and the dependent variable simultaneously affect stock prices. Keywords: Corporate Social Responsibility, Stock Price, ROA, ROE, Current Ratio Share Link | Plain Format | Corresponding Author (Itang Navira Hatuwe)

156	Sustainability accounting	ABS-83
Unpacking Stakeholder Engagement through Social Media for Sustainable Business Practices Sintia Farach Dhiba (a), Dianne Frisko Koan (b*) (a,b) Universitas Surabaya * dianne[at]staff.ubaya.ac.id Abstract This study aims to understand the role of social media as a communication tool in stakeholder engagement of company social responsibility (CSR). Three countries, Malaysia, the Philippines, and Indonesia, which are ranked as the most active users of social media in Southeast Asia, were analysed in this research. This study uses the nethnography approach and collects data from the social media of the top ten companies with highest Environment, Social, and Governance (ESG) score from CSRHub of each country. Content analysis is applied to extract the information posted on the official Facebook accounts of thirty companies. In total, this study collected 2,079 posts from the Facebook account of each company within three months using Facepager tools to see the information and communication that occurred among companies and their stakeholders. This study highlights that many stakeholders convey their sustainability concerns through the company^s social media accounts in the country with the most active social media users. This study found that 47% of companies utilize social media as a channel for doing stakeholder engagement in their sustainability report. Contrarily, the posting activities on their social media accounts display minimum interactive communication between firm and stakeholders. Furthermore, this study revealed that companies that not report social media as stakeholder engagement channel shows higher level of interaction. Keywords: Accounting in Social Media, Social Media, Stakeholder Engagement, Sustainability Report Share Link | Plain Format | Corresponding Author (Sintia Farach Dhiba)

157	Sustainability accounting	ABS-86
Evidence On ESG in Indonesia: The Role of Audit Quality, Earnings Quality, and Firm Size Frengky Natalino Imanuel (a*), Agus Satrya Wibowo (b), Septa Soraida (c) a), b), c) Faculty of Economics and Businesss, University of Palangka Raya, Jalan Hendrik Timang, Palangka Raya City 73111, Indonesia *upruniversity2024[at]gmail.com Abstract This study proposes a framework to investigate the role of audit quality, earnings quality and firm size on every dimension of ESG within three modeling into one frame. This study used 32 companies from both energy and basic materials sectors based on IDX-IC Classification from 2020 - 2023. Analysis method uses panel data regression while considering the Ordinary Least Square Model, Fixed Effect Model and Random Influence Model with the chosen model, sensitivity test and classical assumption test also be used. In the first model we used environmental dimension as the dependent variable and found that earnings quality has a negative influence, firm size has a positive influence while audit quality has no influence. In the second model with social dimension as the dependent variable we found audit quality has negative influence, firm size has positive influence while earnings quality has no influence. In the third model with governance dimension as dependent variable, we found firm size has positive influence while audit quality and earnings quality have no influence. We highlight that better audit quality made companies disclose less information for their social aspect which is a suspicious activity. Companies with higher earnings quality drive the management prioritize financial gain instead of environmental aspects. The larger companies hold their reputation with ESG benchmarks as their sustainability strategy. We suggest future research consider the characteristic between sectoral and the Fed Rates since the model indicates no robustness with those conditions. Keywords: Legitimacy Theory- ESG Performance- Audit Quality- Earnings Quality Share Link | Plain Format | Corresponding Author (Frengky Natalino Imanuel)

158	Sustainability accounting	ABS-117
Does Good Corporate Governance Moderates the Relationship Between Corporate Sustainability Reporting and Real-Based Earnings Management? Insights from Emerging Markets Muhammad Safdar(a,b*), Sadiq Shahid (b), Saadia Kanwal (c) (a)Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia (b)Department of Commerce, Bahauddin Zakariya University, Multan, Pakistan (c) Department of Business Administration, University of Sahiwal, Sahiwal, Pakistan Abstract Purpose - The aim of this paper is to examined whether the good corporate governance (CG) mechanisms, like (board size, board independence, and institutional ownership) moderate the relationship between corporate sustainability reporting (CSR) and real-based earning management. The main argument of this paper is that good corporate governance (CG) can be used as a mitigating mechanism for weaken the negative relationship between CSR and real-based earning management. Design/methodology/approach - the Ordinary Least Squares (OLS) regression was employed to examine the relationship within a sample of 648 firm-year observations. The hypotheses were tested using panel data from 48 publicly listed firms in Pakistan and 60 firms in Malaysia, covering the period from 2014 to 2022. The regression model was used to estimate coefficient of real-based earning management (EM). Findings - The results showed a positive, significant and negative, significant relationship of corporate sustainability reporting (CSR) with earning management (EM) like (real-based EM). A finding also reveals that board size, board independence and institutional ownership significantly moderate CSR and real-based EM relationship. Research limitations/implications - The empirical results of our study form a solid foundation for the policymakers and the others stakeholders^ decisions in investing and or establishing the policies. Originality/value - Our study provides the empirical evidence on relationship between corporate sustainability reporting (CSR) and real-based EM in Pakistan and Malaysia - a developing country with non-legal requirement on corporate sustainability reporting. Furthermore, the study emphasizes moderating role of good corporate governance (GCG) like, board size, board independence, and institutional ownership on the relationship between corporate sustainability reporting (CSR) and real-based EM. Keywords: Good Corporate Governance, Board Size, Board Independence, Institutional Ownership, Corporate Sustainability Reporting, Real-Based Earnings Management, Agency Theory, Stakeholders Theory Share Link | Plain Format | Corresponding Author (Muhammad Safdar)

159	Sustainability accounting	ABS-122
Does GRI Compliance Moderate The Impact of GHG Disclosure on Value Relevance? Evidence Asia-Pasific Sendy Dwi Haryanto and Dian Agustia 1Departement Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia 2Departement of Vacational Tax Management, Faculty of Economics and Business, Universitas PGRI Madiun, Indonesia Abstract Abstract Purpose - This paper seeks to examine the role of Global Reporting Initiative (GRI) compliance as a moderator in the relationship between GHG Disclosures of Scope 1, Scope 2, and Scope 3 and their value relevance. Design/methodology/approach - The study analyzes a sample of 779 manufacturing firms spanning 9 industries from 2018 to 2023. It employs a generalized method of moments model to analyze the moderating influence of GRI compliance on the impact of GHG Disclosures (Scope 1, 2, and 3) on value relevance. Findings - The study finds a significant positive correlation between GHG Scope 1 and 2 disclosures and value-relevan, demonstrating that GRI compliance fully moderates the GHG Disclosure-value relevance relationship, particularly enhancing value relevance when firms implement GRI standards for Scope 1 and Scope 2 disclosures. Originality/value - This research is pioneering in assessing both the direct and moderating roles of GRI compliance in the relationship between GHG Disclosures of Scopes 1, 2, and 3 and value relevance within the Asian-Pacific context. It provides valuable insights for managers and industry stakeholders about the benefits of voluntary greenhouse gas disclosure practices and GRI adherence. Paper type Research Paper Keywords: GRI Compliance- GHG Disclosure- Scope 1- Scope 2- Scope 3- Value Relavance Share Link | Plain Format | Corresponding Author (Sendy Haryanto)

160	Sustainability accounting	ABS-123
Board Size-Independent and ESG Disclosure: Evidence Non-financial ASEAN Industry Elva Nuraina, Sendy Dwi Haryanto, Destian Villania Putri Please Just Try to Submit This Sample Abstract You Can Edit It Again Later Abstract Abstract Purpose- This paper aims to explore the influence of board independence and size on the quality of environmental, social, and governance (ESG) disclosures within non-financial firms across the ASEAN region, particularly in developing economies. Design/methodology/approach - The authors utilize data from Bloomberg to quantify ESG disclosure levels, analyzing a robust sample consisting of 1,454 observations from non-financial ASEAN firms. Advanced multiple regression techniques are applied to ascertain the impact of specific board independence and size on ESG performance over a five-year period from 2018 to 2023. Findings - The study findings indicate that board independence positively correlate with improved ESG disclosures. Notably, no significant link was identified between board size and ESG disclosure levels. Practical implications - Insights from this research underscore the importance of board independence in driving corporate governance and strategic decisions related to ESG transparency. These findings may hold significant implications for policymakers, regulators, and investors, enhancing their ability to make informed, responsible investment choices in the ASEAN market. Originality/value - This investigation stands out as one of the first empirical studies examining the effects of board independence on ESG disclosures in the context of non-financial firms in the ASEAN region. It provides a unique contribution to the literature, illuminating the critical interplay between board size-independnet and ESG practices, while setting a precedent for future research in develop country Keywords - Board independence, ESG disclosure, board size, ASEAN, corporate governance. Keywords: Board independence- ESG disclosure- board size- ASEAN- corporate governance. Share Link | Plain Format | Corresponding Author (Elva Nuraina)

161	Taxation	ABS-4
Improving Tax Revenue by increasing Population of Employees and Establishments, Evidence in the Philippine Provinces David Jose (a*) a) De La Salle University, 2401 Taft Avenue, 0922 Manila, Philippines *david.jose[at]dlsu.edu.ph Abstract Taxes are the blood of the government^s fiscal programs and administration, and it is by logic that taxes are derived from the labor of both the employers and employees in an economy. This quantitative causal exploratory study investigates the relationship between the population of employees and enterprises toward tax revenue and national debt. The analysis covers annual data from 2000-2021 across the Philippines^ 16 regions, yielding a comprehensive overview of regional dynamics- input data are stratified according to the size of the enterprise (which encompasses Micro, Small, Medium, and Large enterprises), and some statistical and economic transformation (such as per capita) were made to have a deeper inspection of the relation between variables. This study utilized multiple regression models via R programming. Findings show that the number of small and large enterprises and the population of their respective employees greatly affect tax revenue, which, in the long run, reduces fiscal deficits. With the growing national debt across the globe, the finding of this study is significant not only to the literature but across the globe as this paper provides an additional avenue to improve tax revenue and reduce the national debt. This research supports United Nation^s Sustainable Development Goal 12 (SDG 12). Keywords: Macroeconomics- Active Populationl- Employees- Enterprise- Taxation- National Debt- Philippines Share Link | Plain Format | Corresponding Author (David Jose)

162	Taxation	ABS-15
Personal Branding Strategies for Tax Consultants on Social Media: A Netnographic Study Yohanes Fabiyola Halan(a*), Anak Agung Gde Satia Utama(b) a)Student of the Doctoral Program in Accounting, Airlangga University b)Department of Accounting, Airlangga University Faculty of Economics and Business, Surabaya, Indonesia Abstract This study explores the use of social media by tax consultants to interact with their clients while simultaneously building personal branding. As providers of professional services, tax consultants are increasingly leveraging social media channels to engage with clients, build personal branding, and differentiate themselves in a highly competitive industry. A netnographic approach was employed to analyze the social media activities of tax consultants, including their responses to queries, online community management, and personal branding strategies within the social media communities they manage. The findings of this study provide insights into the unique aspects of online communities formed on social media platforms, offering practical implications for tax consultants and other professional service providers seeking to utilize social media effectively Keywords: Netnography, Social media, Personal branding, Tax consultants, Online community Share Link | Plain Format | Corresponding Author (Yohanes Fabiyola Halan)

163	Taxation	ABS-28
The Impact of ESG Performance on Tax Avoidance under Financial Constraints Fajar Odiatma (a*), Heru Tjaraka (a), Santi Novita (a), Rheny Afriana Hanif (b), Friska Angelia (c) a) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga b) Department of Accounting, Faculty of Economics and Business, Universitas Riau c) Student of Diploma 3 Taxation Study Program, Faculty of Economics and Business, Universitas Riau * fajar.odiatma-2022[at]feb.unair.ac.id Abstract This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance on tax avoidance. Additionally, the study also examines financial constraints of firms as a moderator in this relationship. The study uses manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period from 2017 to 2022. Data analysis employs panel data analysis using the Generalized Least Squares (GLS) method. The results indicate that ESG performance has a negative impact on tax avoidance. The aspect with the strongest contribution is good corporate governance. However, other results show that financial constraints experienced by the company weaken the impact of ESG performance on tax avoidance. This study provides important insights into how ESG performance can influence tax avoidance in the context of firms experiencing financial constraints. The study has high originality because it combines the analysis of ESG performance with financial constraints as a moderating variable, an approach that has not been widely applied in the context of Indonesian companies. Keywords: ESG, Tax Avoidance, Financial Constraints, Indonesia Share Link | Plain Format | Corresponding Author (Fajar Odiatma)

164	Taxation	ABS-30
The Moderation Role of Tax Socialization on Tax Knowledge and Implementation of the E-Filling System on Taxpayer Compliance Nabilah Az-Zahra Zhafira (a), Mienati Somya Lasmana (a*), Siti Nuraini (a) a) Accounting Department, Airlangga University Jl Airlangga 4-5, Surabaya, Indonesia *msl_feunair[at]yahoo.com Abstract This study aims to obtain empirical evidence of the influence of tax knowledge and the application of the e-Filing system on taxpayer compliance with moderation of tax socialization. In this study, samples were taken from individual taxpayers of KPP Pratama Surabaya Gubeng using the Purposive sampling method. The analysis used in this study is multiple linear regression analysis and moderation regression analysis (MRA). The results of the study found that there was a positive influence between tax knowledge on taxpayer compliance. The implementation of the e-Filing system also has a positive effect on taxpayer compliance. In contrast to tax socialization which is unable to moderate the influence of tax knowledge and the application of the e-Filing system on the compliance of individual taxpayers of KPP Pratama Surabaya Gubeng. Keywords: Taxpayer compliance- Knowledge of Taxation- E-Filing- Tax Socialization Share Link | Plain Format | Corresponding Author (Siti Nuraini)

165	Taxation	ABS-147
Tax Nabilah Universitas Airlangga Abstract ABC Keywords: Tax Share Link | Plain Format | Corresponding Author (Nabilah Zhafira)

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