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All Journal KELOLA KEUNIS JURNAL BISNIS & AKUNTANSI UNSURYA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Abdimisi Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Management Accounting, Tax and Production Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Purnomo, Listiya Ike
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Green Inovasi dan Eko-Efisiensi Sebagai Strategi Keberlanjutan untuk Meningkatkan Kinerja Perusahaan di Sektor Konsumsi Primer Purnomo, Listiya Ike; Kusuma Citra, Mega; Al Pabrina, Aina
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.628

Abstract

The aim of this research is to gather empirical data regarding how green innovation and environmental efficiency influence the values of companies. This investigation centers on companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange from 2019 to 2023. Green innovation and environmental efficiency are regarded as components of a sustainable strategy capable of enhancing competitive advantages and drawing in investors. The research employs a quantitative method with purposive sampling. The analysis of the data was performed using a panel data regression technique through EVIEWS 12 software. The suitable regression model for addressing the hypothesis is the random effects model. The empirical findings indicate that green innovation does not influence firm value. Conversely, eco-efficiency has a notable positive impact on firm value. This result reinforces the idea that well-structured eco-efficiency practices, such as obtaining ISO 14001 certification, can serve as a favorable indicator for stakeholders. As a result, businesses should focus on bolstering their application of sustainability principles, particularly those related to resource efficiency, to enhance their value and appeal in investment circles.
Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Kebijakan Dividen terhadap Nilai Perusahaan Henda, Adies Lesmana; Purnomo, Listiya Ike
Journal of Management Accounting, Tax and Production Vol 4, No 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8095

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, pertumbuhan penjualan, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Nilai perusahaan diukur menggunakan Price to Book Value (PBV), perencanaan pajak diukur dengan Effective Tax Rate (ETR), pertumbuhan penjualan dihitung berdasarkan rasio kenaikan penjualan tahunan, dan kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR). Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif dan memanfaatkan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel dilakukan dengan purposive sampling sehingga diperoleh 8 perusahaan dengan total 40 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa perencanaan pajak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, pertumbuhan penjualan dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor lebih mempertimbangkan efisiensi pengelolaan pajak dibandingkan indikator pertumbuhan penjualan maupun kebijakan pembagian dividen dalam menilai perusahaan pada sektor ini.
Co-Authors Ahmad Rifai Ahmad Syifa Al Pabrina, Aina Anjilni, Ratih Qadarti Asep Kurniawan Cahyani, Yenni Chartady, Rachmad DESI NATALIA, DESI Ervina Sukmayanti Fajar, Nita Nurul Henda, Adies Lesmana Ida Lestari Ismanto, Juli Kusuma Citra, Mega Noviar, Yan Prasetya, Eka Rima Raden Mohamad Herdian Bhakti Ruhiyat, Endang Santoso, Adela Devanti Sri Agustina, Sri Susinah Kuntadi Taha, Roshaiza Triastuti, Yusnia Wahyudi, Ickhsanto Widia Febriana, Widia