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All Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Golden Ratio of Taxation Studies
Wiwi Idawati
Universitas Pradita
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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CHARACTERISTICS OF CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING WITH PROFITABILITY AS MODERATING Wiwi Idawati
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.557

Abstract

The information disclosed through the company's Sustainability Reporting report transparently will make it easier for stakeholders to know how the company carries out its activities and find out what impacts actually occur in the environment around the Company.This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods.  The results of this study explain that the Audit Committee has no effect on Sustainability Report Disclosure, the Board of Commissioners has a positive effect on Sustainability Report Disclosure, the Board of Directors has a positive effect on Sustainability Report Disclosure, then profitability strengthens the relationship between the Audit Committee and the board of commissioners towards Sustainability Report Disclosure while profitability does not moderate the board of directors towards Sustainability Report Disclosure
The Effects of Tax Avoidance, Tax Aggressiveness, and Profitability on Firm Value among Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange Dean Trianata; Wiwi Idawati
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2370

Abstract

This study examines the effects of tax avoidance, tax aggressiveness, and profitability on firm value. The population comprised 132 non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 41 companies were selected. Secondary data were obtained from financial statements and analyzed using panel-data regression in EViews 13. The results show that, partially, tax avoidance has a negative but statistically insignificant effect on firm value, tax aggressiveness has a negative and significant effect, and profitability has a positive and significant effect. Simultaneously, the three variables significantly affect firm value. These findings indicate that aggressive tax strategies may reduce investors' valuation of a company. Therefore, transparent tax policies and improved profitability are more relevant strategies for non-cyclical sector companies seeking to increase firm value.
Co-Authors Dean Trianata