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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Management Science Educoretax Pengmasku Jurnal Riset Akuntansi dan Auditing Journal of Business Management and Economic Development
Sailendra, Sailendra
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Business Management and Economic Development

 1 
Moderating Effect of Green Image: The Influence of Beta on Stock Return Sailendra, Sailendra
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.104

Abstract

This study aims to analyze the influence of green image on beta and stock return by considering the moderating effect of green image. The research sample consists of 44 proper companies listed in the Indonesia Stock Exchange (IDX) from 2018 to 2022, with a total of 220 year-observations. The study was analyzed using SEM-PLS statistics. The results indicated that green image does not have a significant impact on stock returns but shows a positive directional relationship. Similarly, beta also has no significant effect on stock returns but shows a positive relationship. As a moderating variable, green image moderates the effect of beta on stock returns in a negative direction. This study concludes that companies with a weak green image tend to experience a decrease in stock returns, and vice versa. In this case, green image acts as a moderating factor that affects the strength of the relationship between beta and stock returns. The findings of this study have important implications for practitioners and decision makers in evaluating and improving corporate image related to environmental issues. In addition, this study contributes to the academic literature in the accounting, finance and sustainability by providing a better understanding of the relationship between green image, beta, stock returns, and relevant moderating factors.
The Influence of Green Performance and Intellectual Capital on Tax Avoidance Sailendra, Sailendra
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.639

Abstract

The purpose of this study is to examine the influence of green performance and intellectual capital on tax avoidance, focusing on intellectual capital as a moderating variable. The research sample consists of 264 observations from 45 publicly listed groups of green companies (proper) on the Indonesia Stock Exchange from 2017 to 2022. The data were collected from the website of the Indonesian Stock Exchange (IDX), the Ministry of Environment and Forestry of the Republic of Indonesia, and the websites of the companies. The data were analyzed using structural equation modeling (SEM) to test the research hypotheses. The results of the hypothesis test indicate that environmental performance does not affect tax avoidance, but shows a negative relationship. Similarly, intellectual capital does not affect tax avoidance but also has a negative relationship. In addition, intellectual capital shows no moderating but negative directional sign between green performance and tax avoidance. The moderating function of intellectual capital reduces the tendency of tax avoidance in firms with high green performance. The results of this study suggest that intellectual capital strengthens environmentally and socially responsible behavior. Firms with lower intellectual capabilities tend to engage in tax avoidance practices. This research contributes to the literature on the drivers of corporate tax avoidance and sustainable practices, which can provide insights into how intellectual capital drives responsible tax compliance behavior in green companies. The results of this study have implications for corporate tax policy and motivate ethical behavior within the firm.
Co-Authors Djaddang, Syahril JMV Mulyadi Ryanto, Rudy Ryanto Surahmat Surahmat, Surahmat Syam, M. Ardiansyah Syam Winarta, Wiwiek