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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif
Teysha Hiramatsu
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Pengaruh komisaris independen, komite audit, dan gender diversity terhadap tax avoidance Annisa Nurhamidah; Fiqih Amelia; Kurniawan Syah; Teysha Hiramatsu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 4 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v8i4.5753

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen, komite audit, dan gender diversity dewan terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia dalam periode 2022 sampai dengan 2023. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan total sampel yang digunakan yaitu sebanyak 23 perusahaan. Data pada penelitian ini diolah menggunakan program SPSS versi 27. Penelitian ini menyimpulkan proporsi komite audit memiliki pengaruh signifikan dan positif terhadap tax avoidance, sedangkan proporsi komisaris independen dan gender diversity dewan tidak berpengaruh terhadap tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Teysha Hiramatsu
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2794

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and financial performance on firm value. Firm value is measured using Tobin's Q, while GCG, CSR, and financial performance are proxied by the Corporate Governance Perception Index, Global Reporting Initiative disclosure index, and Return on Assets, respectively. The population in this study comprises finance sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. By employing a purposive sampling method, the data were analyzed using multiple linear regression analysis. The results of the simultaneous test indicate that GCG, CSR, and financial performance collectively exert a significant effect on firm value. Furthermore, the partial test results reveal that GCG has no significant effect on firm value. Interestingly, CSR demonstrates a significant but negative effect on firm value. Conversely, financial performance exhibits a positive and significant impact on firm value, indicating that investors heavily rely on profitability as a primary signal for investment returns. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Firm Value
Co-Authors Annisa Nurhamidah Fiqih Amelia Kurniawan Syah