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All Journal International Conference on Law, Business and Governance (ICon-LBG) Akuntansi Krida Wacana International Multidiciplinary Conference on Social Sciences (IMCoSS) Jurnal Kajian Akuntansi Ultima Management : Jurnal Ilmu Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Milestone: Journal of Strategic Management Pengmasku Media Riset Akuntansi Auditing & Informasi Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi Jurnal Akuntansi
Herlina Lusmeida
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Green Accounting and Tax Avoidance on Firm Value Moderated by the Board of Directors in Manufacturing Companies Khalvin Aul Salcedo; Herlina Lusmeida
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examine the effect of green accounting and tax avoidance on firm value, with the board of directors as a moderating variable. The research uses a quantitative approach with panel data regression analysis based on 86 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totalling 430 firm-year observations. The results show that green accounting has a significant negative effect on firm value, indicating that environmental cost disclosures are not yet perceived positively by the market. Meanwhile, tax avoidance has a significant positive effect, reflecting its perception as an efficiency strategy by investors. Although the board of directors does not directly affect firm value, it significantly moderates the relationships between the independent variables and firm value: weakening the negative impact of green accounting and strengthening the positive impact of tax avoidance. These findings highlight the importance of corporate governance in managing environmental and fiscal strategies to optimize firm value.
The Effect of Green Accounting and Tax Avoidance on Firm Value Moderated by the Board of Directors in Manufacturing Companies Khalvin Aul Salcedo; Herlina Lusmeida
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This study aims to examine the effect of green accounting and tax avoidance on firm value, with the board of directors as a moderating variable. The research uses a quantitative approach with panel data regression analysis based on 86 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totalling 430 firm-year observations. The results show that green accounting has a significant negative effect on firm value, indicating that environmental cost disclosures are not yet perceived positively by the market. Meanwhile, tax avoidance has a significant positive effect, reflecting its perception as an efficiency strategy by investors. Although the board of directors does not directly affect firm value, it significantly moderates the relationships between the independent variables and firm value: weakening the negative impact of green accounting and strengthening the positive impact of tax avoidance. These findings highlight the importance of corporate governance in managing environmental and fiscal strategies to optimize firm value.
Nilai Perusahaan Memediasi Financial Distress dan Firm Size terhadap Return Saham : [Company Value Mediates Financial Distress and Firm Size on Stock Returns] Herlina Lusmeida; Tiara Syahda Khalisah
Milestone: Journal of Strategic Management Vol 5. No. 2 September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v5i2.10296

Abstract

This study aims to provide empirical evidence regarding the effect of financial distress and firm size on stock returns through firm value. This study examines the variables of financial distress, firm size, stock returns and firm value in the property sector in 2021-2023 in the ASEAN Region 5. The method of sampling is purposive sampling. The type of data selected is panel data. This secondary data is taken from annual reports and financial statements available through S&P Capital IQ. The results of the study stated that financial distress does not affect the firm’s value. Firm size has a negative effect on the firm’s value. Financial distress has a negative effect on stock returns. Firm size has a negative effect on stock returns. Firm value has a positive effect on stock returns. Firm value does not significantly mediate the relationship between financial distress and stock returns. Firm value does not significantly mediate the relationship between firm size and stock returns. Academic implication for this research is enriching literature studies about firm value, financial distress and stock return.  Practical implication is Companies do not only need to maintain financial stability but also build reputation and credibility among investors as a strategic effort to improve their stock market performance. Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kesulitan keuangan dan ukuran perusahaan terhadap pengembalian saham melalui nilai perusahaan. Penelitian ini mengkaji variabel kesulitan keuangan, ukuran perusahaan, pengembalian saham, dan nilai perusahaan pada sektor properti tahun 2021–2023 di Kawasan ASEAN 5. Metode pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang dipilih adalah data panel. Data sekunder ini diambil dari laporan tahunan dan laporan keuangan yang tersedia melalui S&P Capital IQ. Hasil penelitian menyatakan bahwa kesulitan keuangan tidak memengaruhi nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Kesulitan keuangan berpengaruh negatif terhadap pengembalian saham. Ukuran perusahaan berpengaruh negatif terhadap pengembalian saham. Nilai perusahaan berpengaruh positif terhadap pengembalian saham. Nilai perusahaan tidak memediasi hubungan antara kesulitan keuangan dan pengembalian saham secara signifikan. Nilai perusahaan tidak memediasi hubungan antara ukuran perusahaan dan pengembalian saham secara signifikan. Implikasi akademis dari penelitian ini adalah memperkaya studi literatur tentang nilai perusahaan, kesulitan keuangan, dan pengembalian saham. Implikasi praktisnya adalah perusahaan tidak hanya perlu menjaga stabilitas keuangan, tetapi juga membangun reputasi dan kredibilitas di kalangan investor sebagai upaya strategis untuk meningkatkan kinerja pasar sahamnya.
DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM? Sulina, Ketrine; Lusmeida, Herlina
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.29544

Abstract

Conflicting findings about what drives accounting conservatism raise doubts about the reliability of financial reports. This study examines how financial distress, capital intensity, and profitability affect accounting conservatism, with independent commissioners as a moderating variable. Using purposive sampling, it analyzes 104 manufacturing firms in the industrials and consumer staples sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Panel data estimation is applied. The results show that financial distress has no significant effect on accounting conservatism, while capital intensity and profitability have significant positive effects. Independent commissioners do not moderate the effects of financial distress and profitability on accounting conservatism. Although they significantly moderate the relationship between capital intensity and accounting conservatism, they do not strengthen its positive impact. These findings offer useful insights for investors and regulators in evaluating earnings quality and improving transparency in financial reporting.
THE INFLUENCE OF DIVIDEND POLICY, SALES GROWTH, AND AUDIT QUALITY ON TAX AGGRESSIVENESS WITH THE AUDIT COMMITTEE AS A MODERATION Herlina Lusmeida; Patricia Charelyne Wibowo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7163

Abstract

The objective of this study is to empirically examine whether dividend policy, sales growth, and audit quality influence tax aggressiveness, with the contribution of the audit committee as a moderator. The sample comprises 219 observations from companies in the wholesale sub-sector within ASEAN countries during 2019–2023, selected using purposive sampling. This research employs Multiple Linear Regression Analysis and Moderated Regression Analysis. The results reveal that dividend policy, sales growth, and audit quality positively influence tax aggressiveness, while the audit committee does not directly affect tax aggressiveness. Furthermore, as a moderating factor, the audit committee does not weaken the positive relationship between dividend policy and sales growth on tax aggressiveness and does not strengthen the negative relationship between audit quality and tax aggressiveness. This study is expected to provide implications for academics as a foundation for further research by exploring other factors, for practitioners to pay more attention to handling clients and hiring accountants, and for companies as a guideline in developing corporate strategies.
Co-Authors Adilla, Paskalis Krisna Putra Novaldi Alwi, Ade Rosadi Cheryl Sudardja Citra, Ondo Eduard Ary Binsar Naibaho Grace Ruth Benedicta Gracia S Ugut Gunawan, Ezra Hendra Achmadi, Hendra Ivonne Agustina Boediono J. Arsjah, Regina Jane Felicia Khalvin Aul Salcedo KHOMSIYAH Khomsiyah Khomsiyah Liza Handoko Lydia Sibarani Napitupulu, Joshua Fernando Natalia Natalia Patricia Charelyne Wibowo Riyan Harbi Valdiansyah Satiya Silen Sembel, Sandra Stephanie Adelia Tunggal Sulina, Ketrine Sung Suk Kim Tampubolon, Sylvana Noviakusuma Tiara Syahda Khalisah Tiara Syahda Khalisah Tjendrawirawan, Bella Tjendriawan, Bella Vanetta Betha Berlinda William Tjong Wuisan, Dewi