Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal International Journal of Management and Business
As’adi
Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Economics, Econometrics & Finance

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The Influence of Sustainability Reporting and Green Accounting on The Financial Reporting Performance of Manufacturing Companies Listed on The Indonesian Stock Exchange (Case Study of Manufacturing Companies in The Cosmetics and Household Goods Subsector for The Period 2021-2023) Brigita Lona Eniyasari; As’adi; Sri Andika Putri
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to examine the influence of Sustainability Reports and Green Accounting on the financial reporting performance of manufacturing companies in the cosmetics and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research employs a quantitative approach using secondary data obtained from the annual reports of each company. The results indicate that the sustainability report has a negative and significant impact on financial reporting performance. This suggests that in the short term, the disclosure of sustainability reports may require substantial operational costs, and its benefits are not immediately felt in the company's profits. Meanwhile, green accounting has a positive and significant influence on financial reporting performance. This indicates that the implementation of environmentally-based accounting practices, such as recording environmental costs and efficient waste management, contribute to improving the company's financial performance.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance in Property and Real Estate Companies Listed on The Indonesia Stock Exchange for The Period 2020 - 2024 Angelia Santika Naisau; Cakti Indra Gunawan; As’adi; Risnaningsih
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The property and real estate sector in Indonesia makes a significant contribution to national economic growth, yet increasingly complex tax avoidance practices pose challenges to state revenue.. This study aims to examine the effect of profitability, leverage, and firm size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research method employed is a quantitative approach using multiple linear regression analysis with SPSS. A sample of 20 companies was selected using purposive sampling from a population of 93 property and real estate companies, yielding 76 observations after outlier elimination. Profitability is measured by Return on Assets (ROA), leverage by Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and tax avoidance by the Effective Tax Rate (ETR). The results indicate that: (1) profitability has a significant negative effect on tax avoidance (t = -1.955; sig. 0.044); (2) leverage has a significant positive effect on tax avoidance (t = 2.608; sig. 0.011); (3) firm size has a significant negative effect on tax avoidance (t = -2.897; sig. 0.005); (4) simultaneously, the three variables significantly influence tax avoidance (F = 5.799; sig. 0.001), explaining 48.5% of its variation.
Co-Authors Angelia Santika Naisau Brigita Lona Eniyasari Cakti Indra Gunawan Risnaningsih Sri Andika Putri