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All Journal JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif DEDIKASI PKM Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Pengabdian Kepada Masyarakat Kalam
Lindawati Lindawati
universitas pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK Rahmad Cahayadi; Lindawati Lindawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.8899

Abstract

This study aims to determine the effect of environmental social governance, audit quality and earnings management on tax avoidance. This study uses tax avoidance as the dependent variable and environmental social, audit quality, and earnings management as independent variables. The population of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. By using purposive sampling technique, 9 companies were obtained that met the criteria for selecting data samples and have been analyzed with multiple linear regression analysis tests using the Eviews version 12 program. The results of the study on non-cyclical consumer sector companies obtained simultaneous results (f-test) showing that environmental social governance, audit quality, and earnings management variables have an effect on tax avoidance. While the partial results (t-test) of the environmental social governance variable have no effect on tax avoidance, and the audit quality variable has a negative effect on tax avoidance, and earnings management has no effect on tax avoidance. Keywords: Environmental Social Governance, Audit Quality, Earnings Management, And Tax Avoidance
Pelatihan Pemanfaatan Teknologi Digital Untuk Pencatatan dan Laporan Keuangan UMKM Lindawati Lindawati; Wulandari Cahyani Putri; Gunung Subagyo Anom Haryoso
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 5 No. 1 (2026): Pembedayaan Masyarakat Desa Berorientasi Local Genius
Publisher : Prisani Cendekia

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in local economies, particularly in rural areas, where they are often the primary source of income and employment. Manual financial record-keeping methods often lead to errors in reporting and irregular bookkeeping. This results in the inability to monitor financial health in real time and make data-driven business decisions. Meanwhile, digital technology has advanced rapidly, with various applications and software specifically designed to assist with financial recording and reporting. This activity aims to increase knowledge by providing an understanding of the various types of digital technology that can be used for recording and reporting. This activity involved three lecturers from the Undergraduate Accounting Study Program, Faculty of Economics and Business, Pamulang University (UNPAM), who provided intensive training and mentoring to the management of MSMEs in Sukanegara Village.
Pengaruh Kinerja Lingkungan, Intensitas Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Nadiyah Rohmah; Lindawati Lindawati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2380

Abstract

This study aims to examine the effect of environmental performance, capital intensity, and firm size on firm value. This research employs a quantitative method with a causal associative approach. The population of this study consists of all companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique was conducted using purposive sampling based on several predetermined criteria, resulting in 18 companies that met the requirements as the research sample. The data used in this study are secondary data obtained from the annual financial reports of the listed companies and the Company Performance Rating Assessment Program in Environmental Management (PROPER) reports issued by the Ministry of Environment and Forestry (KLHK). The data were analyzed using panel data regression with the assistance of EViews 12 software. The results show that, simultaneously, environmental performance, capital intensity, and firm size have a significant effect on firm value. Partially, environmental performance has no significant effect on firm value, while capital intensity has a positive and significant effect on firm value. In contrast, firm size has a negative and significant effect on firm value.
Co-Authors Afridayani Afridayani Anggun Anggraini Anggun Angraini Eni Puji Astuti Gunung Subagyo Anom Haryoso Indawati Indawati Komarudin Komarudin Lyandra Aisyah Margie Nadiyah Rohmah Ninik Anggraini Rahmad Cahayadi Siti Hanah Suraya, Amthy Syamsul Mu'arif Wulandari Cahyani Putri Yulianto Yulianto