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The Analysis of Environmental Performance to Moderate The Effect of Financial Performance on Firm Value Eti Yustika Hartono; Hadi Pramono; Edi Joko Setyadi; Annisa Ilma Hartikasari
Journal of Finance and Business Digital Vol. 2 No. 2 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i2.4185

Abstract

This study aims to determine how the impact of the implementation of Financial Performance on Firm Value with Evironmental Performance as a moderating variable. The population of this study is all companies listed on Bursa Efek Indonesia in 2019-2021. The sample has been determined by purposive sampling technique, the predetermined criteria was successful obtained 63 of sample companies listed on Bursa Efek Indonesia and obtained a PROPER rating. Data were analyzed using Moderating Regression Analysis. The result of this research indicated that : 1) ROA has a negative effect on firm value, 2) ROE has a positive effect on firm value, 3) Environmental performance is able to moderate ROA on firm value, 4) Environmental Performance unable to moderate ROE on firm value.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.