Determinants Of Environmental Disclosure With Intergrated Corporate Governance As A Moderating Variable
Keywords:
Training, tax officer, knowledge management, tax administration, efficiency
Abstract
The quest to improve tax efficiency administration and revenue generation is prominent in all nations. The purpose of this study is to understand the link between training, knowledge management (KM) and tax administration efficiency. Qualitative data were collected from 20 tax officers through face-to-face interviews at Federal Inland Revenue Service (FIRS), Nigeria. The qualitative data were supported with documentary study of FIRS annual training schedule. Semi-structured and open-ended interview questions were employed as a guide for the face-to-face interview and recorded with a smart voice recorder. Thematically, the data were analyzed with NVivo 10 qualitative software. Data analysis entails identification and reporting of themes in line with the research objectives and participants' responses. Two main themes namely formal and informal training were identified. Furthermore, sub themes identified include induction and inspector of taxes in connection to formal training while technical sessions and “train the trainer” were linked to informal training. The study found formal and informal training as administration catalysts that can improve KM and tax efficiency. This study recommends training and retraining of tax offers annually in order to improve KM and tax administration efficiency which would increase tax revenue for nation development.
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Winarsih, AM, & Solikhah, B. (2015). The Effect Of Media, Industry Sensitivity And Corporate Governance Structure On Environmental Disclosure Quality (Study Of High Profiled Companies On The Indonesia Stock Exchange In The Period 2011-2013). Accounting Analysis Journal, 4(2), 1–9.
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Ahmadi, A., & Bouri, A. (2017). The Relationship between financial attributes, environmental performance and environmental disclosure; empirical investigation on French Firms listed on CAC 40. Management of Environmental Quality, 28(4). https://doi.org/10.1108/MEQ-07-2015-0132
Alessi, L., Ossola, E., & Panzica, R. (2021). What greenium matters in the stock market? The role of greenhouse gas emissions and environmental disclosures. Journal of Financial Stability, 54, 100869.
Arifianata, AF, & Wahyudin, A. (2016). Company Characteristics Towards Environmental Disclosure With Good Corporate Governance As A Moderation. AAJ: Accounting Analysis Journal, 5(2).
Ariningtika, P. (2013). The influence of good corporate governance practices on corporate environmental disclosure.
Ashfaq, K., & Rui, Z. (2019). Revisiting the relationship between corporate governance and corporate social and environmental disclosure practices in Pakistan. Social Responsibility Journal, 15(1), 90–119.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relationship between environmental performance and environmental disclosure: An empirical analysis. 33, 303–327. https://doi.org/10.1016/j.aos.2007.05.003
Faller, C. M. (2016). Does Equity Ownership Matter for Corporate Social Responsibility? A Literature Review of Theories and Recent Empirical Findings. Journal of Business Ethics. https://doi.org/10.1007/s10551-016-3122-x
Gerged, A. M. (2021). Factors influencing corporate environmental disclosure in emerging markets: The role of corporate governance structures. Business Strategy and the Environment, 30(1), 609–629. https://doi.org/10.1002/bse.2642
Haque, S., & Deegan, C. (2010). An Exploration of Corporate Climate Change-related Governance Practices and Related Disclosures : Evidence from Australia Abstract. Queensland University of Technology.
IFADA, LM, INDRIASTUTI, M., IBRANI, EY, & SETIAWANTA, Y. (2021). Environmental Performance and Environmental Disclosure: The Role of Financial Performance. Journal of Asian Finance, Economics and Business, 8(4), 349–362. https://doi.org/10.13106/jafeb.2021.vol8.no4.0349
Irfansyah, I., Ermaya, HNL, & Septyan, K. (2018). the Influence of Environmental Performance, Environmental Disclosure and Environmental Cost on Economic Performance. Economics & Accounting Journal, 1(2), 87. https://doi.org/10.32493/eaj.v1i2.y2018.p87-94
Jasch, C. (2006). How to perform an environmental management cost assessment in one day. 14, 1194–1213. https://doi.org/10.1016/j.jclepro.2005.08.005
Jubb, J. K. C. (2016). CARBON EMISSION RISKS AND MANAGEMENT ACCOUNTING: AUSTRALIAN EVIDENCE.
Karjono, A. (2022). The Influence of Environmental Performance, Company Characteristics and Good Corporate Governance on Environmental Disclosure in Mining and Agricultural Companies. FOCUS, 3(2), 183–195. https://doi.org/10.37010/fcs.v3i2.1309
Liu, Y.S., & Yang, J.H. (2016). Corporate Carbon Emissions and Financial Performance : Does Carbon Disclosure Mediate the Relationship in the UK?
Musallam, S.R.M. (2020). Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies. 13(4), 691–706. https://doi.org/10.1108/IMEFM-12-2017-0347
Papa, M., Carrassi, M., Muserra, A.L., & Wieczorek-Kosmala, M. (2022). The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries. Meditari Accountancy Research, 30(7), 87–120. https://doi.org/10.1108/MEDAR-03-2021-1247
Putra, D., & Utami, IL (2018). The Influence of Environmental Performance on Environmental Disclosure and Economic Performance (Empirical Study on Mining Companies Listed on the IDX). Maranatha Accounting Journal, 9(1), 1–11. https://doi.org/10.28932/jam.v9i1.487
Putra, D., Veronica, U., Pebrina, S., & Irawati, A. (2021a). The Influence of Environmental Performance, Company Size and Profitability on Environmental Disclosure. 48–54.
Putra, D., Veronica, U., Pebrina, S., & Irawati, A. (2021b). The Influence of Environmental Performance, Company Size and Profitability on Environmental Disclosure. 48–54.
Qintharah, YN (2024). The Urgency of Environmental Disclosure. CV. AZKA PUSTAKA.
Qintharah, YN, & Utami, FL (2023). Determinants on Environmental Disclosure Moderating by Integrated Corporate Governance (ATT). Aptisi Transactions on Technopreneurship (ATT), 5(1Sp), 26–41. https://doi.org/10.34306/att.v5i1sp.308
Qureshi, M.A., Kirkerud, S., Theresa, K., & Ahsan, T. (2020). The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment, 29(3), 1199–1214.
Raimo, N., de Nuccio, E., & Vitolla, F. (2022). Corporate governance and environmental disclosure through integrated reporting. Measuring Business Excellence, 26(4), 451–470.
Rini, RK, & Adhariani, D. (2021). Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 317. https://doi.org/10.24843/jiab.2021.v16.i02.p09
Rodríguez, M.M., Muñoz, F.F., & Valentinetti, D. (2020). Corporate impact of carbon disclosures: a nonlinear empirical approach. https://doi.org/10.1108/JFRA-01-2020-0002
Silva, A. L. C., & Leal, R. P. C. (2005). Corporate Governance Index, Firm Valuation and Performance in Brazil (pp. 1–18).
Solikhah, B., & Winarsih, AM (2016). The Effect Of Media Coverage, Industry Sensitivity, And Corporate Governance Structure Of A Company On The Quality Of Environmental Disclosure. Indonesian Journal of Accounting and Finance, 13(1).
Trireksani, T., & Djajadikerta, H.G. (2016). Corporate governance and environmental disclosure in the Indonesian mining industry.
(VDI 3800)., VDI (2000). Determination of costs for industrial environmental protection measures. 1, 8–9.
Wijaya, BA, & Nuryatno, M. (2019). The Influence of Environmental Performance and Environmental Disclosure on Economic Performance. Journal of Information, Taxation, Accounting, and Public Finance, 9(2), 141. https://doi.org/10.25105/jipak.v9i2.4530
Winarsih, AM, & Solikhah, B. (2015). The Effect Of Media, Industry Sensitivity And Corporate Governance Structure On Environmental Disclosure Quality (Study Of High Profiled Companies On The Indonesia Stock Exchange In The Period 2011-2013). Accounting Analysis Journal, 4(2), 1–9.
Zeng, H., Zhang, T., Zhou, Z., Zhao, Y., & Chen, X. (2020). Water disclosure and firm risk: Empirical evidence from highly water-sensitive industries in China. Business Strategy and the Environment, 29(1), 17–38. https://doi.org/10.1002/bse.2347
Published
2025-03-22
How to Cite
Yuha Nadhirah Qintharah, & Yvonne Augustine. (2025). Determinants Of Environmental Disclosure With Intergrated Corporate Governance As A Moderating Variable. Interdisciplinary Journal of Economic and Social Behavior (IJESB), 2(01), 1-26. Retrieved from https://www.e-journal.citakonsultindo.or.id/index.php/IJESB/article/view/1684
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