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All Journal JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Ahmad Rahbani Sulaiman Sirait
Universitas Negeri Padang
Economics, Econometrics & Finance

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Effect of CSR, Firm Size and Investment Decisions on Financial Performance: Consumer Non-Cyclicals Listed on IDX Bunga Larasyati; Ahmad Rahbani Sulaiman Sirait
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.100

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and investment decisions on financial performance, with leverage as a control variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using multiple linear regression on secondary data obtained from annual reports and sustainability reports. The sample was determined through purposive sampling, yielding 30 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period, with a total of 120 observational data points. The results show that CSR and firm size each have a significant negative effect on financial performance, while investment decisions and leverage show no significant individual effect. Simultaneously, all four variables jointly affect financial performance, explaining 28.7% of the variation in ROA. This study indicates that CSR disclosure and asset scale instead exert negative pressure on profitability, while investment decisions have not been shown to make a significant individual contribution to improving financial performance in the short term.
The Effect of Fixed Asset Intensity, Profitability, and Audit Quality on Tax Avoidance: IDX Mining Companies 2021-2024 Ailsa Fitrah Maharani Candra; Ahmad Rahbani Sulaiman Sirait
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.101

Abstract

This study aims to analyze the effect of fixed asset intensity, profitability, and audit quality on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected through purposive sampling, resulting in 126 observations. Data were analyzed using multiple linear regression with firm size as a control variable. The research results show that fixed asset intensity has no effect on tax avoidance. Profitability has a positive effect on tax avoidance, while audit quality has a negative effect on tax avoidance. These findings indicate that companies with high profitability tend to engage in more tax avoidance, whereas better audit quality can curb tax avoidance practices. This study provides empirical evidence on the factors that influence tax avoidance in mining companies in Indonesia.
Co-Authors Ailsa Fitrah Maharani Candra Bunga Larasyati