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All Journal Akuisisi : Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Dhana
Aulia, Yoosita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Corporate Social Responsibility and Firm Value: Mediating Earnings Management Andriyanti, Vesha Dillah; Aulia, Yoosita
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1819

Abstract

This study aims knowing the impact of corporate social responsibility (CSR) on firm value with earnings management as mediating variable. The objects of this study are 12 companies in Indonesia from energy sector that listed on the Indonesia Stock Exchange (IDX) which were selected as research samples with the research study period 2019-2022. The analytical tools used in this research are regression and pathy analysis. The results of this study indicate that corporate social responsibility has no effect on earnings management. Corporate social responsibility affects firm value, earning managements affects firm value. Corporate social responsibility and earning management affect firm value but earnings management has not been able to mediate the influence of corporate social responsibility on firm value.
The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies Nadila, Siti Qoriatul; Aulia, Yoosita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0n9pgv69

Abstract

This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
Co-Authors Andriyanti, Vesha Dillah Handayani, Alberta Esti Horri, Miftahol Klara, Cerli Meifin mawarista, sindy Nadila, Siti Qoriatul Nurhayati Nurhayati PUTRI WAHYUNI Yulianti, Reza Cholifah Dwi