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All Journal JURNAL ECONOMIA Jurnal Riset Akuntansi dan Auditing International Journal of Organizational Behavior and Policy Journal of Business and Information System
Kusumawardhani, Adhityawati
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Financial Performance on CSR in English League Football Clubs Kusumawardhani, Adhityawati; Hadinata, Christian; Marchyta, Nony Kezia
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.27-40

Abstract

This research seeks to find out if there is a relationship between corporate social responsibility (CSR) and financial performance as measured by return on assets, debt equity ratio, and the current ratio. The primary focus of this work is on the 25 English Premier League clubs that were registered with the Charity Commission UK from 2018 to 2021. Corporate Social Responsibility (CSR) is the independent (explanatory) variable, while Return on Assets (ROA), Debt Equity Ratio (DER), and Current Ratio (CR) are the dependent variables. Regression multivariate modeling is the technique of choice. DER and ROA are found to positively influence CSR, while CR is found to have no impact. The report asserts that stronger clubs have higher financial social responsibility expenditures than weaker clubs. This research contributes new content on the subject of corporate social responsibility (CSR) in the field of sports with particular emphasis on football and provides important guidance to club managers on how to combine finance and CSR strategies.
Tax avoidance analysis: The role of institutional ownership and fiscal loss compensation Kusumawardhani, Adhityawati; Jing Ying, Amanda Kwan; Yennisa, Yennisa
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.295

Abstract

This research aims to examine how tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange is impacted by institutional ownership and financial loss compensation. Because a lower ETR score indicates a larger degree of tax avoidance by the corporation, ETR is used in this study as a proxy for tax avoidance. Multiple linear regression analysis is employed as part of a quantitative research methodology. One hunderd thirty-nine companies were chosen for the sample using purposive sampling throughout the 2018-2021 observation period. The findings demonstrated that the company’s propensity to evade taxes is only marginally correlated with institutional ownership. Even while tax avoidance is also greatly impacted by fiscal loss compensation, this indicates that businesses use fiscal loss accumulation as a tool to lessen tax avoidance. The findings of this study point to the necessity of strong corporate governance and financial control in discouraging tax avoidance practices and informing authorities about the fiscal loss compensation provisions in Indonesia’s tax system.
ESG (Environmental, Social And Governance) Memoderasi Kinerja Keuangan Terhadap Nilai Perusahaan Kusumawardhani, Adhityawati; Clarissa Maullidya Thenardi; Angellina Lutwal
Jurnal Riset Akuntansi dan Auditing Vol 10 No 3 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i3.589

Abstract

Tujuan dari penelitian ini untuk mengeksplorasi bagaimana tata kelola sosial lingkungan (ESG) dapat meningkatkan hubungan antara nilai perusahaan dan kinerja keuangan (ROE, EPS, dan DER). Untuk populasipenelitian, yang terdiri dari seluruh perusahaan kecuali sektor keuangan yang terdaftar di Bursa Efek Indonesia dari 2017 hingga 2021, penelitian ini menggunakan regresi linear berganda. Populasi penelitian adalah laporan berkelanjutan selama lima tahun yang dikumpulkan dari data refinitiv didapat 115 perusahaan melalui metode purposive sampling. Hipotesis pertama menunjukkan pengaruh antara kinerja keuangan (ROE) dengan nilai positif, (DER dan EPS) dengan nilai negatif terhadap nilai perusahaan. Sedangkan hipotesis kedua menunjukkan bahwa ESG memperkuat pengaruh kinerja keuangan yang diproksikan oleh ROE dengan nilai negatif dan EPS dengan nilai positif terhadap nilai perusahaan, dan menunjukkan bahwa ESG tidak memberikan pengaruh kinerja keuangan yang diproksikan oleh DER terhadap nilai perusahaan. Temuan pada penelitian ini menghasilkan peningkatan nilai perusahaan dengan menggunakan kinerja keuangan yang hanya mengukur ROE, EPS, dan DER yang disebabkan pada fakta bahwa para pemangku kepentingan lebih berkonsentrasi pada keuntungan jangka panjang. Perusahaan yang fokus pada pertumbuhan finansial akan memiliki nilai yang lebih tinggi. Penelitian ini mendukung teori Resource Based View (RBV) dan teori legitimasi, yang menjelaskan mengapa perusahaan harus menjalankan bisnisnya dengan bertanggung jawab.
Factors Influencing Individual Tax Compliance in Surabaya Kusumawardhani, Adhityawati; Limanto, William; Sugiarto, Fernando Billy
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.159-170

Abstract

Under Indonesia’s self-assessment tax system, individual taxpayers are entrusted with primary responsibility for determining and fulfilling their tax obligations, making voluntary compliance a critical issue in tax administration. This study investigates the extent to which tax knowledge and tax awareness shape individual taxpayer compliance in Surabaya. Drawing on survey data collected from 202 registered individual taxpayers (NPWP holders), the analysis employs multiple linear regression to examine the proposed relationships. The findings demonstrate that tax knowledge plays a significant role in enhancing compliance by improving taxpayers’ capacity to understand tax regulations and procedural requirements. In addition, tax awareness is found to exert a positive influence on compliance, indicating that internalized responsibility and personal commitment to tax obligations are central to compliant behavior. Taken together, these results suggest that individual tax compliance in Surabaya is driven more strongly by internal motivation than by reliance on enforcement mechanisms. By emphasizing the psychological and behavioral foundations of compliance, this study contributes to the growing literature on voluntary tax compliance and offers practical implications for tax authorities, particularly the importance of education and awareness-oriented strategies in fostering sustainable taxpayer compliance.
Does CEO Education Moderate Managerial Ability on ESG (Environmental, Social, and Governance)? Kusumawardhani, Adhityawati; Sutjiono, Cindy Belinda; Santoso, Cliona Emmanuella
Jurnal Economia Vol. 22 No. 1 (2026): February 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i1.78782

Abstract

This study seeks to examine the influence of CEO education on the correlation between managerial competence and ESG. This study employs a sample of 185 observations from 37 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This study used the weighted least squares regression model for estimation purposes. The research findings indicate that managerial skill impacts ESG, aligning with legitimacy theory. The theory suggests that superior managerial capability facilitates an understanding of stakeholder demands through ESG disclosures, thereby enhancing a company’s reputation and legitimacy. Nevertheless, the outcomes indicate that CEO education as a moderating element does not enhance the impact of managerial competence on ESG. A manager’s education does not influence ESG disclosure. The limited sample of manufacturing enterprises that issue ESG disclosure reports and the temporal scope, spanning only five years, constrain the research.
Co-Authors Angellina Lutwal Clarissa Maullidya Thenardi Hadinata, Christian Jing Ying, Amanda Kwan Limanto, William Nony Kezia Marchyta Santoso, Cliona Emmanuella Sugiarto, Fernando Billy Sutjiono, Cindy Belinda Yennisa Yennisa, Yennisa