Article Per Year (5 Year)
p-Index From 2021 - 2026
3.822
P-Index
This Author published in this journals
All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Scientia Journal of Economics and Business UBS Journal of Community Service and Engagement Jurnal Ekonomi Trisakti Journal of Innovation Research and Knowledge JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Ekonomi, Manajemen, Akuntansi
Sofie
Universitas Trisakti
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
The Effect of ESG Disclosure and Firm Size on Firm Value: An Analysis Using Tobin’s Q as a Market Value Proxy Moderated by Financial Performace Darfin Go Arianto; Sofie
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/bcrhjy67

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and firm size on firm value, proxied by Tobin’s Q, among energy sector companies in Indonesia, with profitability serving as a moderating variable and leverage and firm age included as control variables. The study employed a quantitative approach using panel data from 91 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in a total of 212 observations. The data were analyzed using panel data regression, with the most appropriate model selected through the Chow, Hausman, and Lagrange Multiplier tests, indicating that the common effect model was the best-fitting model. The findings reveal that ESG has a negative and significant effect on firm value, while firm size has a positive and significant effect on firm value. Furthermore, profitability was found to strengthen the relationship between ESG and firm value but weaken the effect of firm size on firm value. These findings suggest that ESG practices have not yet been fully appreciated by the market within Indonesia’s energy sector and only generate added value when supported by strong financial performance. This study provides both theoretical and practical implications for corporate management, investors, and regulators in understanding the role of ESG in firm value creation.
Determinants of Book-Tax Differences in Islamic Banking: The Moderating Role of Firm Size in the Relationship between Profitability, Deferred Tax Expense, and Tax Efficiency Dimas Aris Setyawan; Sofie Sofie; Kathy Kathy
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11499

Abstract

This study investigates the determinants of Book-Tax Differences (BTD) in Islamic banking, focusing on profitability (Return on Assets/ROA), deferred tax expense (DTE), and tax efficiency (Effective Tax Rate/ETR), with firm size as a moderating variable. The research is conducted on PT Bank Syariah Indonesia Tbk over the period 2021–2025 using quarterly financial statement data. A quantitative explanatory approach is employed using multiple regression analysis and Moderated Regression Analysis (MRA). The empirical results indicate that ROA, DTE, and ETR significantly influence Book-Tax Differences. Profitability increases managerial incentives for tax planning, resulting in higher BTD. Deferred tax expense reflects temporary differences between accounting and tax recognition, directly contributing to BTD. Meanwhile, tax efficiency (ETR) shows a negative relationship with BTD, indicating that lower effective tax rates are associated with more aggressive tax planning behavior. Furthermore, firm size significantly strengthens the relationship between the independent variables and BTD. Larger firms tend to have more complex operational structures, greater access to tax planning strategies, and higher flexibility in financial reporting, which increases the magnitude of Book-Tax Differences. This study contributes to the literature on tax accounting, earnings quality, and Islamic banking by providing empirical evidence on the interaction between financial performance, tax behavior, and organizational scale.
Co-Authors Anne Andyani Pratiwi Azalia Zafira Baihaqie Bunga Asri Novita Darfin Go Arianto Darmawati, Deni Dian Octaviani Diana Frederica Diliana Dwi Wulan Septyorini Dimas Aris Setyawan Ega Christy Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Fatik Rahayu FETRIANI R.S. SEMBIRING Gladys Putri Lestari Lestari Hanifah Agusputri Hexana Sri Lastanti Kanitsorn Terdpaopong Kathy Kathy KHOMSIYAH KHOMSIYAH Lativa Lindung Dinagra Louise Cristine Sebayang Murtanto Murtanto Nanda Afriandi Nugroho Nayla Valeska Nurhastuty Wardhani Orisa Paramiga Ladistra R. Rosiyana Dewi Rahmat Handoyo Ruth Rogate Octaviani Santosa, Wahyuningsih Septiyana Flowerencya Sistya Rachmawati Sistya Rachmawati Slamet Wiyono Soeharjoto, Soeharjoto Vebryani Nur Kusumawati Wifa Arum Pramudityo Winda Kurnia Yvonne Augustine Zhafira Primarta Visi