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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 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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MAMPUKAH KEPEMILIKAN INSTITUSIONAL MEMODERASI DETERMINAN YANG MEMENGARUHI KEUANGAN BERKELANJUTAN PERUSAHAAN PERBANKAN? COULD THE INSTITUSIONAL OWNERHIP MODERATE THE DETERMINANTS THAT INFLUENCE SUSTAINABLE FINANCE OF BANKING COMPANIES ? Alwi, Ade Rosadi; Lusmeida, Herlina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.683-700

Abstract

This research aims to provide the emphirical evidence of the effect of bank’s health level, financial performance, and tax avoidance on sustainable finance with institutional ownership as a moderating variable. The data sources used in this study are banking companies that have assets of at least 5 trillion rupiah and are registered with the Otoritas Jasa Keuangan (OJK) for the 2019-2023 period, with a total of 231 samples. The research data was processed using a multiple linear regression model, with the results of the study proving that Bank’s Health Level have a negative effect on Sustainable Finance;  Financial Performance has a positive effect on Sustainable Finance; Tax Avoidance and institutional ownership have no effect on Sustainable Finance; Institutional Ownership is unable to moderate the effect of Bank Health, financial performance and tax avoidance to sustainable finance.  This study provides practical implications to encourage banking companies to increase their legitimacy through sustainable finance disclosures in their financial reports.This study also provides theoritical implication through stakeholder theory and institutional theory that bank as a financial institutional has to fulfil stakeholder needs, including monitoring mechanism  by institutional ownership
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.
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 Riyan Harbi Valdiansyah Satiya Silen Sembel, Sandra Stephanie Adelia Tunggal Sung Suk Kim Tampubolon, Sylvana Noviakusuma Tiara Syahda Khalisah Tjendrawirawan, Bella Tjendriawan, Bella Vanetta Betha Berlinda Wibowo, Patricia Charelyne William Tjong Wuisan, Dewi