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All Journal Jurnal Riset Akuntansi Aksioma E-Jurnal Akuntansi TSM
Hubertus Ade Resha Raditya Boli
Universitas Pelita Harapan
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PROFITABILITY AND BOARD DYNAMICS: UNVEILING THEIR ROLE IN CORPORATE SUSTAINABILITY DISCLOSURE Hubertus Ade Resha Raditya Boli; Ika Rahayuningsih
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.487

Abstract

This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a negative and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.
ALIGNING TAX PLANNING AND CSR STRATEGY TO BOOST FIRM VALUE: THE MODERATING POWER OF FEMALE BOARD REPRESENTATION Hubertus Ade Resha Raditya Boli
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi 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/ejatsm.v5i4.3172

Abstract

This research examined the effect of tax planning and corporate social responsibility (CSR) strategy on firm value, with board gender diversity (BGD) as a moderating variable. This study used a quantitative approach with secondary data from 43 food and beverages companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024, resulting in 215 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with STATA 19 software. The results showed that both tax planning and CSR strategy had a positive and significant effect on firm value, indicating that transparent fiscal management and responsible CSR practices improve market performance. However, board gender diversity did not significantly moderate the relationship between tax planning and firm value but positively moderated the relationship between CSR strategy and firm value. This research contributes to the literature on corporate governance and sustainability by integrating tax behavior, CSR, and board diversity as determinants of firm value, and it provides practical insights for policymakers and corporate leaders to align governance structures with sustainable growth goals.
Co-Authors Ika Rahayuningsih