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All Journal Jurnal Akuntansi Kompetif JAKBS
Via Mustika Irawan
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Non-Financial Reporting Berbasis Gri Dalam Konteks Sustainability Cahayu Prildana Harefa; Via Mustika Irawan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4062

Abstract

The development of sustainability practices has encouraged companies to focus not only on financial performance reporting but also on non-financial performance that reflects economic, environmental, social, and governance (ESG) impacts. One of the most widely used non-financial reporting frameworks globally is the Global Reporting Initiative (GRI). This article aims to comprehensively examine the evolution of GRI-based non-financial reporting, covering the historical development of GRI standards, changes in reporting approaches, GRI's strategic role in promoting corporate sustainability practices, and ongoing challenges and implementation gaps. The method used is a descriptive-analytical literature review, referring to GRI standards, corporate sustainability reports, and related academic research. The results of the discussion indicate that GRI has transformed from voluntary guidelines into a global standard that functions not only as a reporting tool but also as an instrument for strategic sustainability management.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025) Via Mustika Irawan; Dwi Fionasari; Muhammad Ahyaruddin
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3103

Abstract

This study aims to analyze the effect of current ratio, debt-to-equity ratio, and profitability on corporate income tax payable in 23 industrial sector companies listed on the Indonesia Stock Exchange for the period 2022–2025. Using a quantitative approach with secondary data, the data were analyzed through classic assumption tests, multiple linear regression, and hypothesis testing. The results show that the current ratio and profitability have a significant effect on corporate income tax payable. Conversely, the debt-to-equity ratio does not have a significant effect on corporate income tax payable
Co-Authors Ahyaruddin, Muhammad Cahayu Prildana Harefa Dwi Fionasari