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All Journal E-Jurnal Manajemen Trisakti School of Management (TSM) Equity
ADE HANIFA PUTRI
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH LEVERAGE, PROFITABILITY, DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE PAHALA PERDINAND NATANAEL SINAGA; ADE HANIFA PUTRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3357

Abstract

This study aims to analyze the influence of Leverage, Profitability, Independent Commissioner, Audit Committee, Capital Intensity, Transfer Pricing, and Company Size on Tax Avoidance practices in manufacturing companies. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample selection in this study was conducted using the purposive sampling method. Based on the sample selection criteria, 49 companies were selected as the research sample from a total of 147 data points used in the study. The hypothesis testing in this study employed multiple regression analysis as the data analysis method. The results of the study indicate that the variables profitability and capital intensity have a positive effect on tax avoidance. Meanwhile, leverage, independent commissioners, audit committees, transfer pricing, and company size do not affect tax avoidance.
Green Intellectual Capital and Firm Value: Evidence from Green Human, Structural and Relational Capital in Indonesian Manufacturing Companies Nico Alexander; Ariesta Tika K.P.S. Putri; Ade Hanifa Putri
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14088

Abstract

Sustainability has become a key objective for companies, encouraging environmentally friendly innovations through the development of green intellectual capital. In accordance with the resource-based view and stakeholder theories, effective management of green intellectual capital can enhance firm value by utilizing resources for stakeholders’ benefit. This research aims to provide empirical evidence on the effect of green intellectual capital on firm value. As its novelty, this study examines each component of green intellectual capital individually to identify which component contributes to firm value. The sample comprised 162 manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024 by using purposive sampling. The results indicate that green intellectual capital increases firm value, with green relational capital being the primary contributor. This is because companies engage stakeholders to ensure sustainability, leading to a positive perception of the company and consequently driving an increase in corporate value. These findings provide a theoretical basis for companies to develop sustainability-supporting resources, particularly by maintaining relationships and collaborating with stakeholders to achieve their sustainability objectives.
Co-Authors Ariesta Tika K.P.S. Putri NICO ALEXANDER PAHALA PERDINAND NATANAEL SINAGA