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All Journal Journal of Pharmacopolium Jurnal Pajak dan Keuangan Negara (PKN) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
juliana, Vina
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Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Materials Science & Nanotechnology Medicine & Pharmacology Other

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UJI AKTIVITAS ANTIOKSIDAN EKSTRAK MIKROALGA Porphyridium cruentum MENGGUNAKAN METODE PEREDAM RADIKAL BEBAS DPPH juliana, Vina; Budiana, Wempi; Y, Aghni Khaeratul Zannah
Journal of Pharmacopolium Vol 3, No 3 (2020)
Publisher : P3M STIKes Bakti Tunas Husada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36465/jop.v3i3.656

Abstract

The Impact Of CSR, Institutional Ownership, Tax Avoidance, And Leverage On Firm Value That Moderated By Profitability Juliana, Vina; Murni, Yetty; Astuti, Shinta Budi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2034

Abstract

This study aims to identify the impact of influence CSR, Institutional Ownership, Tax Avoidance, Leverage and Profitability on Firm Value as well as Profitability to be moderated variable. This study used annual report and financial statement from website IDX and each firm that use in this study. Total sample of this study is 60 that consist of 12 firm property, real estate, and building construction listing on IDX 2017 until 2021. This study used regression data panel and Moderated Regression Analysis (MRA). The results indicated that Institutional Ownership, Leverage, and Profitability has impact on firm value meanwhile CSR and Tax Avoidance does not has impact on firm value. In moderating, Profitability can increase the effect of Institutional Ownership on Firm Value and can reduce the effect of Tax Avoidance and Leverage on Firm Value. However, Profitability cannot moderate CSR on Company Value. In this study there is still a research gap. The limitations of this study only use samples of property, real estate and building construction.
Menelusuri hubungan ESG, tax avoidance, leverage, profitabilitas, dan nilai perusahaan: A systematic literature review Juliana, Vina; Djaddang, Syahril
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 2 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis (In Progress
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i2.1909

Abstract

Penelitian ini bertujuan untuk meninjau secara sistematis pengaruh Environmental, Social, and Governance (ESG) disclosure, tax avoidance, leverage, dan profitabilitas terhadap nilai perusahaan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA. Penelusuran literatur dilakukan melalui database Google Scholar menggunakan kata kunci terkait ESG disclosure, tax avoidance, leverage, profitabilitas, dan nilai perusahaan, dengan rentang publikasi tahun 2020–2025. Pada tahap identification diperoleh 1.954 artikel, yang kemudian diseleksi melalui tahapan screening dan eligibility berdasarkan judul, abstrak, teks lengkap, serta kriteria inklusi–eksklusi. Proses ini menghasilkan 20 artikel yang memenuhi kriteria dan dianalisis pada tahap inclusion. Hasil kajian menunjukkan bahwa ESG disclosure dan profitabilitas secara dominan berpengaruh positif terhadap nilai perusahaan karena meningkatkan kepercayaan investor dan prospek keberlanjutan. Sebaliknya, tax avoidance cenderung berpengaruh negatif akibat meningkatnya risiko reputasi dan menurunnya legitimasi perusahaan. Sementara itu, leverage menunjukkan pengaruh yang tidak konsisten, bergantung pada struktur modal dan tingkat risiko keuangan perusahaan. Temuan ini menegaskan pentingnya kualitas pelaporan ESG dan kinerja keuangan yang berkelanjutan dalam meningkatkan nilai perusahaan.
Co-Authors Budiana, Wempi Djaddang, Syahril Murni, Yetty Shinta Budi Astuti Y, Aghni Khaeratul Zannah