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Nyimas Wardatul Afiqoh
Muhammadiyah University of Gresik, Indonesia
Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL DERIVATIVES AND THIN CAPITALIZATION ON TAX AVOIDANCE PRACTICES Amirah ‘Aliyah Al Ya’qubi; Nyimas Wardatul Afiqoh
Proceeding of International Conference on Social Science and Humanity Vol. 3 No. 3 (2026): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v3i3.599

Abstract

Objective: This study aims to examine the effect of financial derivatives and thin capitalization on tax avoidance in companies listed on the Indonesia Stock Exchange. Method: The study used a quantitative approach with secondary data from annual financial reports and generated 60 companies through purposive sampling. The analysis was conducted using multiple linear regression. Results: The results show that financial derivatives have no significant effect on tax avoidance, while thin capitalization has a significant positive effect on tax avoidance. Simultaneously, both variables influence tax avoidance. Novelty: These findings suggest that capital structure, particularly the use of debt, is an important factor in corporate tax avoidance practices.
THE EFFECT OF PRICE TO BOOK VALUE AND CORPORATE SOCIAL RESPONSIBILITY ON ABNORMAL RETURNS Shinta Amalia Sani; Nyimas Wardatul Afiqoh
Proceeding of International Conference on Social Science and Humanity Vol. 3 No. 3 (2026): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v3i3.600

Abstract

Objective: This study aims to examine the effect of Price Book Value (PBV) and Corporate Social Responsibility (CSR) on abnormal returns in LQ45 indexed companies on the Indonesia Stock Exchange during the 2022-2024 period. Method: The method used in this study is a quantitative approach with a purposive sampling technique, resulting in 35 companies as research samples. Data were analyzed using multiple linear regression with the help of SPSS. Results: The results show that Price Book Value (PBV) has a negative and significant effect on abnormal return. Meanwhile, Corporate Social Responsibility (CSR) does affect abnormal return. However, the results of the simultaneous test show that PBV and CSR have an effect on abnormal return. Novelty: The novelty of this study lies in its integrated analysis of market valuation metrics and sustainability disclosures during the volatile post-pandemic economic recovery period of 2022–2024. Unlike previous studies that often treat financial indicators and non-financial disclosures in isolation, this research provides fresh empirical evidence from Indonesia's most liquid capital market segment (LQ45), revealing the nuanced dynamics and shifting investor priorities where corporate social responsibility indicators interact simultaneously with valuation multiples to drive abnormal market returns.
Co-Authors Amirah ‘Aliyah Al Ya’qubi Shinta Amalia Sani