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All Journal International Journal of Management Science and Information Technology (IJMSIT) International Journal of Management and Business Economics Journal of Accounting, Management, Economics, and Business Jurnal Riset Akuntansi, Perpajakan dan Auditing Indonesia Economic Journal
Erlynda Yuniarti Kasim
Universitas Ekuitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect Of Profitability, Capital Intensity, and Leverage On Tax Avoidance: Evidence From Indonesian Property and Real Estate Companies (2019–2022) Erlynda Yuniarti Kasim; Fira Sri Rahayu
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1929

Abstract

Tax is the primary source of government revenue and plays a crucial role in financing national development and public services. However, efforts to optimize tax revenue continue to face challenges due to corporate tax avoidance practices. The property and real estate sector is particularly relevant for examining tax avoidance because it is characterized by substantial fixed asset ownership, intensive capital investment, and diverse financing structures, which may create opportunities for tax planning strategies. This study aims to analyze the effects of profitability, capital intensity, and leverage on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2022 period. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from companies’ annual financial statements. Using purposive sampling, 14 companies were selected, resulting in 56 firm-year observations. Profitability was measured using Return on Assets (ROA), capital intensity was measured by the ratio of fixed assets to total assets, leverage was measured using the Debt-to-Equity Ratio (DER), and tax avoidance was proxied by the Cash Effective Tax Rate (CETR). The data were analyzed using panel data regression with EViews 12 software. The results show that profitability has a positive and significant effect on tax avoidance, indicating that more profitable firms tend to engage in greater tax avoidance activities. Leverage also has a positive and significant effect on tax avoidance, suggesting that firms with higher debt levels are more likely to utilize tax-saving strategies. In contrast, capital intensity does not have a significant effect on tax avoidance. Simultaneously, profitability, capital intensity, and leverage significantly influence tax avoidance. This study contributes to the tax avoidance literature by providing empirical evidence from the Indonesian property and real estate sector, highlighting the importance of profitability and financing decisions in shaping corporate tax avoidance behavior. The findings offer insights for policymakers, regulators, and investors in understanding the determinants of tax avoidance in asset-intensive industries.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value: The Moderating Role of Firm Size in Indonesian Energy Companies (2022–2024) Erlynda Yuniarti Kasim; Daris Aviceena
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2309

Abstract

Purpose: The increasing emphasis on sustainable investment has encouraged investors to evaluate companies based not only on financial performance but also on Environmental, Social, and Governance (ESG) practices. This study examines the effect of ESG Disclosure on firm value, with firm size serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Methodology: This study employed a quantitative approach with an associative research design. Secondary data were obtained from annual reports and sustainability reports. Using purposive sampling, 20 energy sector companies were selected, resulting in 60 firm-year observations. ESG Disclosure was measured using an ESG Disclosure Index, firm value was proxied by Tobin's Q, and firm size was measured by the natural logarithm of total assets. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 31. Findings: The results reveal that ESG Disclosure has a positive and significant effect on firm value. Moreover, firm size significantly moderates the relationship between ESG Disclosure and firm value, indicating that larger firms are better able to translate ESG initiatives into enhanced corporate value. These findings suggest that effective ESG disclosure supported by greater organizational resources can strengthen investor confidence and improve market valuation. Novelty: This study contributes to the ESG literature by examining the moderating role of firm size in the relationship between ESG Disclosure and firm value within Indonesia's energy sector, which remains relatively underexplored. Significance: The findings provide valuable insights for corporate managers, investors, regulators, and academics in understanding the strategic role of ESG disclosure in enhancing firm value and supporting sustainable business practices.
Pengaruh Carbon Emission Disclosure dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Erlynda Yuniarti Kasim; Astri Della Puspita
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2026): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/z4skha23

Abstract

Nilai perusahaan merupakan salah satu indikator penting yang mencerminkan persepsi investor terhadap kinerja dan prospek perusahaan di masa depan. Dalam beberapa tahun terakhir, isu keberlanjutan lingkungan menjadi perhatian utama bagi investor dan pemangku kepentingan, khususnya pada perusahaan sektor energi yang memiliki tingkat emisi karbon relatif tinggi. Selain aspek lingkungan, kebijakan dividen juga menjadi faktor yang dipertimbangkan investor dalam menilai kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Carbon Emission Disclosure dan Kebijakan Dividen terhadap Nilai Perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian terdiri atas 20 perusahaan yang dipilih menggunakan teknik purposive sampling sehingga diperoleh 60 observasi perusahaan-tahun. Carbon Emission Disclosure diukur menggunakan Carbon Emission Disclosure Index, Kebijakan Dividen diproksikan dengan Dividend Payout Ratio (DPR), sedangkan Nilai Perusahaan diukur menggunakan Tobin’s Q. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 31. Hasil penelitian menunjukkan bahwa Carbon Emission Disclosure berpengaruh negatif dan signifikan terhadap Nilai Perusahaan, sedangkan Kebijakan Dividen berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Selain itu, kedua variabel secara simultan berpengaruh signifikan terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa investor masih memberikan perhatian yang besar terhadap kebijakan dividen, sementara pengungkapan emisi karbon belum sepenuhnya dipersepsikan sebagai faktor yang meningkatkan nilai perusahaan pada sektor energi.  
Pengaruh Pengungkapan Sustainability Reporting dan Ukuran Perusahaan Terhadap Kinerja Keuangan(Pada Perusahaan Manufaktur Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Erlynda Yuniarti Kasim; Riana Arvia Sacharissa
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2026): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/gbbgkt73

Abstract

Meningkatnya perhatian terhadap praktik bisnis berkelanjutan mendorong perusahaan untuk mengungkapkan informasi keberlanjutan sebagai bentuk akuntabilitas kepada para pemangku kepentingan. Selain itu, ukuran perusahaan juga dipandang sebagai faktor yang memengaruhi kemampuan perusahaan dalam menghasilkan kinerja keuangan yang optimal. Penelitian ini bertujuan menganalisis pengaruh pengungkapan sustainability reporting dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur sektor barang baku yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian diperoleh menggunakan teknik purposive sampling sehingga diperoleh 29 perusahaan dengan 116 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa pengungkapan sustainability reporting berpengaruh positif terhadap kinerja keuangan, sedangkan ukuran perusahaan tidak berpengaruh secara parsial terhadap kinerja keuangan. Namun, secara simultan pengungkapan sustainability reporting dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa implementasi praktik keberlanjutan mampu meningkatkan kinerja perusahaan, sehingga perusahaan perlu meningkatkan kualitas pengungkapan informasi keberlanjutan sebagai upaya menciptakan nilai ekonomi yang berkelanjutan.
Commodity Prices, the DJIA, and Inflation as Determinants of the Indonesian Composite Stock Price Index during COVID-19: An Empirical Analysis (2020–2022) Erlynda Yuniarti Kasim; Marsal Muhamad Dejan
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7991

Abstract

The COVID-19 crisis created an exceptional combination of falling economic activity, volatile energy prices, cross-border financial spillovers, and changing domestic inflation. This study investigates whether West Texas Intermediate (WTI) crude oil prices, the Dow Jones Industrial Average (DJIA), and Indonesia’s inflation rate were associated with movements in the Indonesian Composite Stock Price Index (IHSG) between March 2020 and December 2022. The analysis uses 34 monthly observations and applies a quantitative explanatory design, descriptive statistics, multiple linear regression, classical diagnostic tests, partial t-tests, a simultaneous F-test, and the coefficient of determination. The findings indicate that WTI prices, the DJIA, and inflation each have a positive and statistically significant relationship with the IHSG, with t-values of 4.144, 5.249, and 4.887, respectively. The predictors are also jointly significant (F = 134.935; p < 0.001), and the model explains 93.1% of the observed variation in the IHSG. The DJIA provides the strongest statistical signal, underscoring the role of global market sentiment. The study contributes by combining a global commodity indicator, an international equity-market benchmark, and a domestic price indicator in one Indonesian pandemic-period model. Because the sample is limited and the residuals exhibit positive serial correlation, the results should be interpreted as exploratory associations and validated in future research using dynamic time-series techniques.
Pengaruh Good Corporate Governance dan Firm Size terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2024 Yesika Amalia Putri; Erlynda Yuniarti Kasim
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1gbeb287

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) yang diproksikan oleh Dewan Direksi, Dewan Komisaris, Komisaris Independen, Komite Audit, dan Kepemilikan Institusional, serta Firm Size terhadap pengungkapan Sustainability Report pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif menggunakan data sekunder yang bersumber dari annual report dan sustainability report. Sampel penelitian terdiri dari 13 perusahaan perbankan yang dipilih melalui teknik purposive sampling, sehingga diperoleh 78 observasi data panel. Teknik analisis data menggunakan regresi data panel dengan model Fixed Effect Model (FEM) yang diestimasi menggunakan software EViews 13, setelah melalui Uji Chow dan Uji Hausman. Hasil penelitian pada taraf signifikansi 5% menunjukkan bahwa secara parsial, Dewan Komisaris, Komite Audit, dan Firm Size berpengaruh positif dan signifikan terhadap pengungkapan Sustainability Report, sementara Dewan Direksi, Komisaris Independen, dan Kepemilikan Institusional tidak berpengaruh signifikan. Secara simultan, keenam variabel independen tersebut terbukti berpengaruh signifikan terhadap pengungkapan Sustainability Report dengan kemampuan menjelaskan sebesar 49,74%. Temuan ini mengindikasikan bahwa efektivitas fungsi pengawasan dan skala perusahaan menjadi faktor yang lebih menentukan transparansi keberlanjutan pada sektor perbankan dibandingkan komposisi dewan atau struktur kepemilikan semata.
Co-Authors Astri Della Puspita Daris Aviceena Fira Sri Rahayu Marsal Muhamad Dejan Riana Arvia Sacharissa Yesika Amalia Putri