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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Ilmiah Mahasiswa FEB Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Ubhara INTELEKTIVA Oryza : Jurnal Pendidikan Biologi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business The Contrarian: Finance, Accounting, and Business Research Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Indonesian Journal of Multidisciplinary on Social and Technology Klabat Accounting Review Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi
Mila Susanti
UNIVERSITAS ADVENT INDONESIA
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Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di BEI Tahun 2019-2023 Panca Putra Malau, Chandra; Ismail, Marthinus; Susanti, Mila
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/nfpbs452

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility Disclosure dan Good Corporate Governance yang diproksikan dengan kepemilikan institusional, dewan komisaris independen, dan komite audit terhadap kinerja perusahaan (ROA) sebagai variabel dependen. Metode pengambilan sampel menggunakan metode purposive sampling. Sampel yang diperoleh sebanyak 34 perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2023. Metode analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa variabel Pengungkapan Corporate Social Responsibility dan Dewan Komisaris Independen berpengaruh signifikan terhadap Kinerja Perusahaan (ROA), sedangkan variabel Kepemilikan Institusional dan Komite Audit tidak berpengaruh terhadap Kinerja Perusahaan (ROA).
Pengaruh Pengetahuan Dan Kesadaran Pajak Terhadap Kemauan Untuk Membayar Pajak DJO, CHETVIN REINHARD CLIFORD; Ismail, Marthinus; Susanti, Mila
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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Abstract

The willingness to pay taxes should be instilled in the community as early as possible. Therefore, one of the strategies carried out by the government is the Tax Goes to School program. This program is used to increase the knowledge and awareness of prospective taxpayers in order to awaken the willingness to pay taxes. In line with the government program, this research focuses on the perception of students in West Bandung on taxation as a population. Students who have gained knowledge about taxes as prospective taxpayers. It was found that 60 respondents filled out a questionnaire that could be used as a sample with several sample criteria. The data was analyzed using descriptive and regression analysis which began with validity and reliability tests and classical assumption tests. The results of the research data processing illustrate that tax knowledge and awareness significantly affect the willingness to pay taxes based on student perception both partially and simultaneously.
Berkarir di Perpajakan Berdasarkan Persepsi dan Motivasi Mahasiswa FE Unai Tentang Pajak Seroy, Rhiezky Samuel; Susanti, Mila; Sudjiman, Lorina Siregar
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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Abstract

Education is one of the programs to advance and educate the nation. Education begins with the family, which generally builds a person's character and career interests. Currently, there are still great opportunities in a tax career. However, it can be seen that a person's perception and motivation in a tax career are still far in demand. The purpose of this research is to research career interests in the field of taxation based on students' perceptions and motivations about taxes. The research was conducted on FE Unai students as a population and a sample of 75 people was obtained using snowball sampling. The research uses a quantitative method with primary data through questionnaires. Measurement scale using Likert scale. Statistical analysis describes data and trends as well as significance tests, equipped with validity and reliability tests. The research provides results that career interest in taxation is significantly influenced by perceptions and motivations about taxes, both partially and simultaneously.
DETERMINAN PENGGELAPAN PAJAK Claudio Abineno; Mila Susanti
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 1 (2022): Maret : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i1.490

Abstract

A Tax revenue is the largest source of state income used to carry out government work programs. But the phenomenon of tax evasion still occurs due to negligence and lack of literacy about tax rules and supervision from tax authorities. Therefore, this study aims to determine the factors that cause tax evasion carried out by tax subjects. This study used primary data through the distribution of questionnaires to respondents as tax subjects. The quantitative data is processed using causal associative methods. The results showed that understanding, justice, sanctions and the tax system had a significant effect on tax evasion both partially and simultaneously.
Pengaruh Green Accounting, Tax Avoidance terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Agnes Cornelia Br Sitinjak; Mila Susanti; Hisar Pangaribuan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.325

Abstract

Kajian ini menyoroti keterkaitan antara penerapan green accounting dengan strategi tax avoidance terhadap nilai perusahaan pada sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia selama periode 2021–2023. Green accounting diidentifikasi melalui sertifikasi ISO 14001, sedangkan tax avoidance dinilai memakai rasio Effective Tax Rate (ETR). Nilai perusahaan dinilai berdasarkan rasio Price to Book Value (PBV). Analisis regresi linier diterapkan agar menilai dampak tiap-tiap variabel terhadap nilai perusahaan dengan pendekatan kuantitatif berbasis data sekunder. Hasil memaparkan yaitu green accounting memiliki korelasi positif namun tidak signifikan terhadap nilai perusahaan. Sebaliknya, tax avoidance menunjukkan hubungan negatif yang signifikan. Secara simultan, kedua variabel memiliki pengaruh yang bermakna terhadap nilai perusahaan, meskipun kontribusinya relatif kecil. Hasil ini mencerminkan bahwa meskipun faktor keberlanjutan dan efisiensi pajak memengaruhi persepsi investor, terdapat elemen lain yang lebih dominan dalam memengaruhi penilaian pasar terhadap perusahaan.
Pengamatan Kinerja Perusahaan dari Perspektif Green Accounting dan GCG Christopher Gerald Sanger; Mila Susanti; Judith T. Gallena Sinaga
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.336

Abstract

Penelitian ini bertujuan untuk mengamati kinerja keuangan dari perspektif green accounting dan good corporate governance (GCG) pada subsektor plastik dan kemasan BEI 2019-2023. Populasi penelitian ini mencakup 14 perusahaan manufaktur pada subsektor tersebut, dengan 12 sampel perusahaan terpilih melalui purposive sampling. Pengumpulan data kuantitatif dari laporan keuangan perusahaan, dengan analisis statistik deskriptif, regresi untuk mendapatkan tingkat hubungan dan tingkat penentu variable serta pengujian signifikansi. Variabel independen meliputi green accounting, dewan komisaris independen, dewan direksi, dan kepemilikan institusional, rasio ROA menjadi formula kinerja perusahaan. Hasil penelitian menunjukkan green accounting, kepemilikan institusional, dewan komisaris independen tidak berpengaruh signifikan pada ROA. Sementara dewan direksi berpengaruh positif signifikan pada ROA. Kombinasi green accounting dan GCG signifikan berpengaruh pada ROA, meskipun dengan arah dampak negatif.
Pengaruh Green Accounting dan Tax Planning terhadap Kinerja Keuangan Perusahaan Sektor Transportasi di Indonesia Joshua Hasiholan Nainggolan; Lorina Siregar Sudjiman; Mila Susanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.388

Abstract

Penelitian ini bertujuan untuk melihat bagaimana tax planning dan green accounting memengaruhi kinerja keuangan bisnis transportasi. Perusahaan berkomitmen untuk mengelola dampak lingkungan, seperti pelaporan keberlanjutan, efisiensi energi, dan pengelolaan limbah. Sementara itu, tax planning adalah strategi legal untuk mengoptimalkan ketentuan perpajakan untuk mengurangi beban fiskal. Hasil analisis regresi berganda menunjukkan bahwa kedua metode tidak mempengaruhi kemampuan bisnis untuk memanfaatkan asetnya untuk menghasilkan laba. Hasil menunjukkan bahwa jika profitabilitas benar-benar dipengaruhi, inisiatif lingkungan dan strategi fiskal harus diperdalam dalam manajemen operasional. Untuk penelitian lebih lanjut, indikator lingkungan yang kuantitatif harus digunakan, periode pengamatan harus diperpanjang, dan variabel kontrol harus ditambahkan. Ini akan membantu menemukan variabel lain yang mungkin lebih dominan dalam memengaruhi kinerja keuangan.
Pengaruh Green Innovation Dan Tax Planning Terhadap Nilai Perusahaan Angellee Gloria Lingga; Harman Malau; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7267

Abstract

In the face of intensifying corporate competition, organizations must prioritize both profitability and environmental sustainability. The Triple Bottom Line theory is used in this study to emphasize the importance of corporate responsibility in relation to economic, social, and environmental aspects. From 2021–2023, this research looks at the infrastructure businesses listed on the BEI that are part of the infrastructure sector. It looks at how green innovation and tax planning affected their worth. The Price Book Value (PBV) ratio is used in this study to calculate the value of a company using quantitative data analysis. Green innovation and tax planning have a significant effect on company value, according to the report. Green innovation enhances investor confidence through sustainable practices, while strategic tax planning optimizes net earnings and elevates share value. These findings offer critical insights for corporate management in developing sustainable and effective ways to enhance market value.
The Implementation Of Green Accounting And Corporate Social Responsibility On Company Value Hizkia Immanuel Silitonga; Hisar Pangaribuan; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7363

Abstract

The purpose of this study is to examine how corporate social responsibility and green accounting affect the value of companies in the Heavy Construction & Civil Engineering subsector that are listed on the Indonesia Stock Exchange for the years 2021–2023. Purposive sampling is used in this study, and 20 businesses that fit the requirements are included. Descriptive statistical analysis, normality, multicollinearity, determination, partial, and simultaneous tests were used to assess the data. The study's findings show that, in contrast to corporate social responsibility, which has no discernible impact on firm value, green accounting has a substantial impact. Nonetheless, social responsibility and green accounting both have a big impact on a company's worth.
Pengaruh Karakteristik Auditor Dan Implementasi Teknologi Terhadap Kualitas Auditor Eksternal Di Jakarta Beilden Andre Tambunan; Herold Moody Manalu; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7676

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi kualitas auditor dari sudut pandang karakteristik auditor dan implementasi terknologi. Metode yang digunakan adalah metode kuantitaf melalui kuesioner yang dibagikan kepada para auditor ekternal yang berada di Jakarta sebagai respnden. Sampel penelitian dilakukan melalui proses snowball sampling dan didapati 85 responden yang memberikan jawaban yang layak dilakukan proses perhitungan statisitik. Data diproses melalui uji reliabilitas dan validitas, yang selanjutnya digunakan untuk mengolah statistik deskriptif, koefisien korelasi dan determinasi serta signifikansi hubungan antar variabel. Hasil penelitian menggambarkan adanya pengaruh yang signfikan pada karakterisitik auditor dan implementasi teknologi terhadap kualitas auditor baik secara parsial maupu simultan
Co-Authors Agnes Cornelia Br Sitinjak Aldenya Estlyen Mattea Panjaitan Angeline Margaretha Angellee Gloria Lingga Bambang Subroto Basten, Welmar Olfan Beilden Andre Tambunan Betsyeba Anggriani Camelia Putri, Faras Christopher Gerald Sanger Claudio Abineno Dick Wolters Marbun DJO, CHETVIN REINHARD CLIFORD Egia Ninta Br Ginting Evita Nirmala Febry Chatalya Pakpahan Fedrick Eben Ezer Sinaga Francis Hutabarat Fry Sandes Girsang Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU H.D. Yudixon H. Sinurat Halberry Tania Nauli Handoco, Ewin Harman Malau Heddry Purba Heidi Pakpahan Herold Moody Manalu Hisar Pangaribuan Hizkia Immanuel Silitonga Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Ifvannogi Stefan Karunia Sijabat Imanoel Nicholas Alfons Manoppo Isaac Raymond Hasiholan Joan Yuliana Hutapea Joshua Hasiholan Nainggolan Judith Tagal Gallena Sinaga Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Lisa Lorina Siregar Sudjiman Marthinus Ismail Meidy Lieke Karundeng Noti, Giverly Oktavianto, Dentar Pakpahan, Heidi Panca Putra Malau, Chandra Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Richard Friendly Simbolon Riky Sai Maruli Saragih, Zernget Seroy, Rhiezky Samuel Seveny Amelia Lingga Sijabat, Yolanda Margaretta Simangunsong, Charles Surya Pratama Simanjuntak, Gilbert Billy Dionisius Sinaga, Michael Josep Sipayung, Debby Priscilia Stanley Alberto Ouduil Stevani Silalahi, Ayu Tarihoran, Hotland Mora Dongan Doli Valentine Siagian Viladelphia Sinambela Yohanes Raja Oloan Hutapea Zernget Saragih