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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Multidisiplin Sahombu PESHUM Journal Abdimas Paspama Service
Maulana, Ingga
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The Influence of Tax Planning and Tax Avoidance on Firm Value (Evidence from the Manufacturing Sector in Indonesia) Sari, Alsi Nurmala; Mahwiyah, Mahwiyah; Maulana, Ingga
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of tax planning and tax avoidance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange during a multi-year period. The purpose of this research is to assess whether strategic tax behavior contributes positively or negatively to the perceived value of a firm. The data used were obtained from audited financial statements and market price records, analyzed using panel data regression with the fixed effect model. The findings reveal that tax planning has a significant positive impact on firm value, indicating that efficient and legal tax strategies enhance investor confidence and corporate performance. On the other hand, tax avoidance shows no significant effect on firm value, suggesting that aggressive tax minimization efforts may not necessarily contribute to long-term shareholder value. These results support the agency theory, which emphasizes the alignment of management actions with shareholder interests. The study provides implications for corporate governance and tax policy compliance.
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN TERHADAP FINANCIAL PERFORMANCE DAN PENGUNGKAPAN KORPORASI DI INDONESIA MAULANA, INGGA; Wulandari, Putri
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.514

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Keuangan (SAK) terhadap kinerja keuangan dan pengungkapan korporasi di sektor pertambangan di Indonesia pada periode 2021-2023. Dengan menggunakan metode kuantitatif dan analisis data panel, penelitian ini melibatkan 18 perusahaan sektor pertambangan yang dipilih berdasarkan metode purposive sampling. Variabel yang digunakan meliputi penerapan SAK sebagai variabel independen, serta kinerja keuangan dan pengungkapan korporasi sebagai variabel dependen. Hasil analisis statistik deskriptif menunjukkan bahwa Pengaruh Penerapan Standar Akuntansi Keuangan terhadap Financial Performance. Pada tabel pengujian menunjukkan nilai probabilitas sebesar 0,0017 dengan nilai coefficient sebesar 0,005703, artinya semakin baik Penerapan Standar Akuntanasi Keuangannya maka hal ini akan meningkatkan Financial Performance atau dapat dikatakan Variabel Penerapan Standar Akuntanasi Keuangannya berpengaruh positif terhadap Financial Performance .Pengaruh Penerapan Standar Akuntansi Keuangan berpengaruh terhadap Pengungkapan Korporasi. Pada tabel tersebut menunjukkan nilai probabilitas sebesar 0,0083 dengan nilai coefficient sebesar 0,003966, artinya semakin baik Penerapan Standar Akuntanasi Keuangannya maka hal ini akan meningkatkan Pengungkapan Korporasi atau dapat dikatakan Variabel Penerapan Standar Akuntanasi Keuangannya berpengaruh positif terhadap Pengungkapan Korporasi.Penelitian ini memberikan kontribusi terhadap literatur akuntansi dengan menunjukkan hubungan positif antara penerapan SAK dan pengungkapan korporasi. Hasil penelitian diharapkan dapat menjadi acuan bagi perusahaan dalam meningkatkan kualitas pelaporan keuangan dan kepatuhan terhadap standar akuntansi. Selain itu, penelitian ini memberikan rekomendasi kepada regulator untuk memperkuat kebijakan terkait penerapan SAK di sektor pertambangan.
Pengaruh intellectual capital, corporate social responsibility, dan gender diversity executive terhadap firm value perusahaan-perusahaan LQ45 Maulana, Ingga; Suripto, Suripto; Holiawati, Holiawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 2 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study examines the effect of intellectual capital, corporate social responsibility and gender diversity on firm value in LQ45 companies listed on the Indonesia Stock Exchange. This study uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this study were 22 companies. For 5 years of observation 2017-2021, so there are 110 observational data. To test the hypothesis of this study using panel data regression. The results of this study indicate that intellectual capital partially has no effect on firm value. Meanwhile, Corporate Social Responsibility and Executive Gender Diversity partially affect firm value. The value of the company will never stop being observed considering the company's development in maintaining the company's sustainability. Stakeholders will observe the overall development of the company's value over time. When the company is able to maximize performance by taking into account the condition of the company, the value generated will be even better. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh intellectual capital corporate social responsibility dan gender diversity, terhadap firm value pada prusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan. Jenis penelitian ini adalah kuantitatif asosiatif. Jumlah sampel dalam penelitian ini sebanyak 22 perusahaan. Selama 5 tahun pengamatan 2017-2021. Sehingga terdapat 110 data observasi. Untuk menguji hipotesis penelitian ini menggunakan regresi data panel. Hasil penelitian ini menunjukan bahwa Intellectual capital secara parsial tidak berpengaruh terhadap firm value. Sedangkan Corporate social responsibility dan Gender Diversity Eksekutif secara parsial berpengaruh terhadap firm value. Nilai perusahaan tidak akan pernah berhenti diamati mengingat perkembangan perusahaan dalam mempertahankan keberlangsungan perusahaan. Stakeholder akan mengamati perkembangan nilai perusahaan secara keseluruhan dalam waktu ke waktu. Padasaat perusahaan mampu memaksimalkan kinerja dengan memperhatikan kondisi perusahaan, maka nilai yang dihasilkan akan semakin baik
Intellectual Capital Memoderasi Hubungan Green Invesment Dan Green Strategic Terhadap Nilai Perusahaan Maulana, Ingga
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.7034

Abstract

This study aims to analyze the influence of green strategy, green investment, and investment performance on firm value, with intellectual capital as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange. This research adopts a quantitative associative approach, utilizing secondary data from annual financial reports over a specific observation period. The hypotheses were tested using panel data regression analysis. The results indicate that green investment has a negative effect on firm value, while green strategy shows no significant influence. These findings suggest that companies tend to implement green investments as part of their environmental commitments, whereas green strategies are not always aimed at enhancing firm value. Additionally, intellectual capital does not moderate the relationship between green investment or green strategy and firm value. This study highlights the need for companies to optimize their environmental approaches to generate a positive impact on firm value.
Improving Financial Performance through the Implementation of Simple Accounting Systems in MSMEs in Ciruas, Serang Regency Wulandari, Putri; Maulana, Ingga; Rismawati, Rismawati
Abdimas Paspama Vol. 3 No. 02 (2025): Abdimas Paspama, 2025, June 2025
Publisher : Abdimas Paspama

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Abstract

This community service program aims to improve the financial performance of micro, small, and medium enterprises (MSMEs) in Ciruas, Serang Regency, through the application of simple accounting systems. Many MSMEs still rely on manual financial records, lack basic accounting knowledge, and do not utilize available technology. These challenges hinder their ability to monitor cash flow, calculate profits, and make strategic business decisions. The program involves direct interviews, field observations, and hands-on training sessions. Participants were introduced to a simple accounting template using spreadsheet applications that can be operated via mobile devices. The results show an increased awareness and understanding of financial management among the MSME participants. Several businesses have begun to adopt digital bookkeeping methods and now recognize the importance of transparent and accurate financial reports. This initiative demonstrates that with proper guidance and practical tools, MSMEs can enhance their financial efficiency and achieve better business sustainability.
Co-Authors Holiawati, Holiawati Mahwiyah, Mahwiyah PUTRI WULANDARI Rismawati Rismawati Sari, Alsi Nurmala Suripto Suripto