This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017–2019. The main result from multivariate analysis reveals that firms with concentrated and family ownership tend to disclose more carbon emission information. This finding suggests that the stewardship qualities of concentrated and family-controlled entities align with carbon emission accountability and strategies to reduce emissions. Our additional analyses show that firms with family board members generate more carbon emission information. Finally, the analysis of nonlinear relationships confirms both monitoring and expropriation effects of family ownership on carbon emission performance. Therefore, the results of this study suggest that considerable work is needed for all non-financial listing firms to specify emission reduction targets and target years, quantify emission reductions and associated costs or savings, and factor costs of future emissions into capital expenditure planning. This study makes a valuable contribution to the family business and carbon emissions, a contribution of considerable interest to a broad interdisciplinary audience, including family business owners, managers, governments, and academics.

The high quality of public services is a guarantee for the public of easy and efficient access. Good quality public services can help increase people's productivity, reduce unnecessary bureaucracy, and encourage more active participation from all walks of life. In addition, government transparency serves as the main basis for building a relationship of mutual trust between the government and society. Through the application of information and communication technology, E-Government allows the government to provide public services more efficiently, quickly and easily. This research aims to analyze the influence of information technology, administrative management, and knowledge management practices on the success of E-Government. This type of research is quantitative research using a questionnaire. Respondents were selected using a random sampling method from various groups in the public sector in the DKI Jakarta province. A total of 380 questionnaires were distributed to respondents, and 264 questionnaires were successfully returned. However, there were 21 questionnaires that were not filled in completely. Finally, 243 questionnaires were analyzed further. Questionnaire measurements used a Likert scale of 1 - 7. The data in this study were analyzed using SmartPLS 4 software. The results of this study conclude that the implementation of information technology has a significant relationship with knowledge management practices. However, the relationship between information technology and e-government in this study was not proven to be significant. Administrative management has a significant relationship with knowledge management practices but has no significant effect on E-Government. Knowledge management practices have a significant influence on E-Government and there is interaction between information technology and knowledge management practices, as well as between administrative management and knowledge management practices on E-Government.

The increased public awareness of the impact of fraudulent activities has put pressure on corporations to practise better corporate behaviour. As a result, their stakeholders demanded that corporations increase the level of transparency that pertains to their corporate behaviour and provide them with sustainable assurance. One of the ways that they can improve the way they conduct business is by ensuring that their investigative audits are of a high quality. In this study, we investigate the factors that influence the quality of investigative audits. In particular, two factors are chosen, namely, auditor competency and digital forensic support. Using a questionnaire survey as the research instrument, the questionnaires were distributed to 150 investigative auditors who worked for the Indonesian Audit Investigative Board (BPK). This study shows that both factors significantly and positively influence investigative audit quality. The findings of this study can help related parties to better understanding the factors that contribute to investigative auditing and, as a consequence, suggest ways to improve the investigative audit quality. For BPK, which has the authority to conduct audits of the management and accountability of state finances, the findings serve as a fundamental insight into sustaining work integrity and professionalism.

This study examines the effect of environmental, social, and governance factors, earning management, and company size as moderating variables. Tax avoidance (TA) is an action taken by taxpayers to legally avoid taxes that does not violate tax regulations. Taxpayers use TA to reduce their tax liability by taking advantage of loopholes in the tax code. For example, reporting net income is smaller than it actually is. This study investigates the factors that influence tax avoidance. The factors are environmental, social, and governance (ESG) and earnings management (EM), with company size (CS) as a moderating variable. This study employed a quantitative methodology and used secondary data as the data type. The population of study is LQ45 Company for the years 2017-2021. The samples are selected based on some criteria. Based on those criteria, thirty companies were selected for the sample. Multiple linear analysis methods and moderate regression analysis are used in hypothesis testing. The statistical testing of the study found that EM had no impact on TA, while ESG had a considerable beneficial impact on TA. The impact of EM on TA can be both moderated and strengthened by CS, whereas the impact of ESG on TA cannot be. The management decisions made by the business are connected to the ESG activities the business is engaged in. The company's ESG efforts need to be carefully monitored to prevent increased TA tactics.