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All Journal Syntax Literate: Jurnal Ilmiah Indonesia jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Trisakti Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Indonesia Sosial Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Hexana Sri Lastanti
Universitas Trisakti
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Pengaruh Kinerja Keuangan dan Green Accounting Terhadap Nilai Perusahaan dengan Manajemen Risiko sebagai Variabel Moderasi (Perusahaan Perbankan yang Terdafatar di Bursa Efek Indonesia 2019-2023) Muhammad Yusuf; Hexana Sri Lastanti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.16841

Abstract

Penelitian ini merupakan penelitian kuantitatif. Tujuannya untuk mengetahui peranan Manajemen Risiko dalam memoderasi rasio keuangan terhadap nilai perusahaan, serta mengetahui Profitabilitas yang diproksikan dengan Return On Asset Ratio (ROA), Likuiditas yang diproksikan dengan Current Ratio (CR) dan Green Accounting, terhadap Perusahaan. Nilai yang diproksikan dengan Tobins'Q. Penelitian ini meneliti populasi perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pemilihan sampel yang digunakan adalah purposive sampling sehingga diperoleh 20 perusahaan dan periode penelitian 5 tahun sehingga diperoleh 100 catatan. pola penelitian diperoleh. Analisis data pada penelitian ini dilakukan dengan menggunakan Microsoft Excel 2010 dan pengujian hipotesis menggunakan Analisis Regresi Data Panel dengan menggunakan aplikasi E-Views versi 12 dan tingkat signifikansi 5%. Hasil penelitian ini secara parsial menunjukkan bahwa, (1) Profitabilitas berpengaruh terhadap Nilai Perusahaan, (2) Manajemen Risiko mempunyai pengaruh yang moderat terhadap Profitabilitas terhadap Nilai Perusahaan, (3) Likuiditas berpengaruh terhadap Nilai Perusahaan, (4) Manajemen Risiko tidak berpengaruh terhadap Nilai Perusahaan. memoderasi Likuiditas terhadap Nilai Perusahaan (5) Green Accounting berpengaruh terhadap Nilai Perusahaan, (6) Manajemen Resiko tidak memoderasi Green Accounting terhadap Nilai Perusahaan.
Pengaruh Esg Performance, Financial Distress, dan Good Corporate Governance Terhadap Tax Avoidance Mutiara Salsabila Hanifia; Hexana Sri Lastanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6965

Abstract

This research aims to examine the influence of ESG performance, financial distress and good corporate governance on tax avoidance. The population of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This research sample was taken using a purposive sampling method. Based on the criteria, the observation data found amounted to 82 data. Data were analyzed using multiple linear regression methods tested with SPSS 30. This research succeeded in finding that ESG performance has a negative effect on tax avoidance, financial distress have a positive effect on tax avoidance, and institutional ownership and independent commissioners have no effect on tax avoidance.
Pengaruh Financial Distress, Perencanaan Pajak, dan Kualitas Audit Terhadap Manajemen Laba Wulan Rizqi Nur Amaliyah; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7008

Abstract

This study analyzes the effect of financial distress, tax planning, and audit quality on earnings management in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. A quantitative approach is used with a purposive sampling method, utilizing financial statement data. Financial distress is measured using Altman Z-Score, tax planning with Tax Retention Rate (TRR), and audit quality through percentage ratio results based on industry specialization criteria (SPEC). The results show that financial distress has a significant positive effect on earnings management, while tax planning and audit quality have varying impacts. The study recommends strict supervision of earnings management practices, especially in companies with financial distress. Regulators are advised to strengthen audit and taxation policies to increase transparency, while academics can continue research on other sectors or periods for more in-depth results.
Factors Affecting The Integrity of Company Financial Statements Restu Ardia Pramesti; Hexana Sri Lastanti
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1206

Abstract

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.
Co-Authors Adisti Tristania TFirmansyah Agus Ahmad Mufad Anastasya Putri Yudiana Anggi Ria Prasasti Aries Romli Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Dicky Aditya Eka Prasetya Etty Murwaningsari Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Meuthia Maharani Mikha Btari Batubara Muhammad Fakhrul Arif Muhammad Yusuf Murtanto Murtanto MURTANTO MURTANTO Mutiara Nurani Mutiara Salsabila Hanifia Nabil Salim Olivia Olivia R. Rosiyana Dewi Restu Ardia Pramesti Richard Rifka Junitra Rifka Junitra Rini Polanunu Saskia Putri Sean Archie Ago Tondombala Sofie Tuti Yulianingsih Vio Landion Windy Ayu Wulandari Wulan Rizqi Nur Amaliyah Yvonne Augustine