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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS Journal of Economic, Management, Accounting and Technology (JEMATech) Ecopreneur.12 Jurnal Equity Journal of Contemporary Accounting SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Educoretax Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Business and Accounting Research Journal Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Dinamika Akuntansi dan Bisnis (JDAB) PEDAMAS (Pengabdian Kepada Masyarakat) Veteran Economics, Management & Accounting Review Equity
Dianwicaksih Arieftiara
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta
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Journal : Equity

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Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance Wardhana, Muhammad Daffa; Arieftiara, Dianwicaksih; Setiawan, Andy
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2603

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.
STRATEGI BISNIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI ASEAN: LESSON LEARNT RESESI PANDEMIC COVID-19 Indri Fauziah; Dianwicaksih Arieftiara
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7412

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh strategi bisnis, khususnya strategi biaya rendah dan strategi diferensiasi terhadap kinerja perusahaan transportasi dan logistik di ASEAN yang terdaftar pada enam bursa efek masing-masing negara (Indonesia, Malaysia, Singapura, Thailand, Filipina, dan Vietnam) periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan. Sampel yang digunakan dalam penelitian sebanyak 148 perusahaan dengan total observasi sebanyak 740 data dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel, uji hipotesis dan uji analisis regresi berganda dengan bantuan program STATA 13. Hasil penelitian menunjukkan bahwa (1) strategi biaya rendah memiliki pengaruh yang positif terhadap kinerja perusahaan. (2) Namun, pada strategi diferensiasi tidak memiliki pengaruh terhadap kinerja perusahaan. Kata Kunci : Kinerja Perusahaan; Strategi Biaya Rendah; Strategi Diferensiasi
The Influence of Green Innovation, Sustainability Reports, and Going Concern Opinion on Company Value Anggraini, Sylvia Putri; Arieftiara, Dianwicaksih
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of green innovation, sustainability reports, and going concern opinion on firm value with firm size as the control variable. This study uses a quantitative method with secondary data types with a sample of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. Based on the purposive sampling technique with unbalanced panel data, 101 samples were obtained in this study. The data analysis technique used is Multiple Linear Regression analysis using STATA version 14 with a significance level of 5%. Meanwhile, going concern opinion has a significant negative effect on company value. It is hoped that this research can contribute to capturing the level of green innovation and its impact on company value, by also considering the quality of sustainability reports and going concern opinions. Keywords: Firm Value, Going Concern Opinion, Sustainability Report, Green Innovation.
Co-Authors Andi Manggala Putra Andy Setiawan Anggraini, Sylvia Putri Arwaly Haifa Salsabila Athallah, Renzo Romero Danang Wijayanto Desmintari Dhinda Nuramalia Dwi Yulianto Eeng Ahman, Eeng Eni Wuryani Entar Sutisman Entar Sutisman Febriana, Hanin Ferry Irawan Husnah Nur Laela Ermaya Indri Fauziah Intan Kurnia Suharti Iwan Kresna Setiadi Jubaedah Nawir Lastiningsih, Noegrahini Manihuruk, Ricardo Samuel Mariana Mariana Mariana Marsahala, Yoseph Togu Masripah Masripah Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Miftah, Munasiron Muhamad Nazril Setiawan Muhammad Rizky Ramadhan Nabby, Eyglus Nabil Rozan Ni Putu Eka Widiastuti Nina Ika Yuli Novianty Noegrahini Lastiningsih Pajrina Rizki Pradipta, Khairunissa Alika Pujiono Pujiono PUSPITA AKHADYA, DWI Rachmadienti, Ratih Rachmat, Daris Mujib Rahayu, Andini Dwi Rahmadhani, Fadilla Ramandani , Clarisa Diva Ratih Rachmadienti Ratna Hindria Ratna Hindria Dyah Pita Sari Retna Sari Rizki, Pajrina Sad Lingga Fitriana Sad Lingga Fitriana, Sad Lingga Salsabila, Arwaly Haifa Sangga Lelana , Samudra Sanggi Asyari Shinta Widyastuti Shinta Widyastuti, Shinta Sibuea, Ruri M Frista Sidharta Utama Soraya, Ayu Sheila Sri Mulyantini Wardhana, Muhammad Daffa Widyatuti, Shinta Wijayanto, Danang Tri YUDI NUR SUPRIADI Yunus Dwi Ruhiyat