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All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JCA (Jurnal Cendekia Akuntansi) DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Amkop Management Accounting Review (AMAR) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi, Akuntansi dan Perpajakan
Putri Awalina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Apakah Green Accounting dan Corporate Governance Berperan dalam Meningkatkan Nilai Perusahaan: Bukti dari Indonesia Ananda Dea Putri Nuritami; Putri Awalina; Eni Srihastuti; Beby Hilda Agustin
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6260

Abstract

Nilai perusahaan menjadi dasar dalam membangun kepercayaan masyarakat terhadap suatu perusahaan. Hal ini sesuai dengan pengelolaan yang optimal maka akan berdampak pada nilai perusahaan. Penelitian ini dilakukan untuk menyelediki lebih lanjut secara empiris apakah green accounting dan corporate governance dapat mempengaruhi nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesaia tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 59 perusahaan yang layak untuk diamati dan diteliti. Penelitian ini merupakan penelitian kuantitatif yang dianalisis menggunakan program spss. Jenis data yang digunakan adalah data sekunder yang berasal dari laporan tahunan perusahaan. Hasil dari penelitian ini yakni green accounting, dewan direksi dan kepemilikan institusional berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris tidak berpengaruh terhadap nilai perusahaan.
The Impact of ESG Disclosure, Financial Performance, and Leverage on Corporate Tax Avoidance: Evidence with Firm Size as a Moderating Variable Alistiqomah, Chintya Istigfarah; Putri Awalina; Siti Isnaniati
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3663

Abstract

This research investigates how Environmental, Social, and Governance (ESG) disclosure, financial performance, and leverage influence corporate tax avoidance, while considering firm size as a moderating factor. A quantitative research design is employed using panel data from coal mining subsector firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. The study analyzes 86 firm-year observations selected through purposive sampling. Data processing is conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the Statistical Package for the Social Sciences (SPSS). Tax avoidance is assessed using the effective tax rate (ETR), ESG disclosure is quantified through an index based on Global Reporting Initiative (GRI) standards, financial performance is represented by return on assets (ROA), leverage is measured by the debt-to-assets ratio (DAR), and firm size is calculated as the natural logarithm of total assets. The empirical results reveal that ESG disclosure significantly affects tax avoidance, whereas financial performance and leverage do not show significant effects in the baseline regression model. Moreover, firm size does not moderate the relationship between ESG disclosure and tax avoidance; however, it significantly moderates the relationships between financial performance and tax avoidance and between leverage and tax avoidance. These results suggest that firm size enhances the role of financial capacity and capital structure in shaping corporate tax behavior, while the influence of ESG disclosure remains relatively consistent across firms. This study contributes empirical evidence from the coal mining industry and provides practical implications for regulators and corporate management in strengthening tax governance.
The Effect of Operating Cash Flow, Financial Cash Flow, and Debt Level on Stock Return with Company Size as a Moderating Variable yustina, hesty nur aini; Miladiah Kusumaningarti; Putri Awalina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9534

Abstract

This study aims to examine the effect of operating cash flow, financing cash flow, and debt level on stock returns, with company size as a moderating variable. The approach used is quantitative with a causal research design. The research data consists of secondary data sourced from annual financial reports and closing stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2022–2024. Sampling was conducted using purposive sampling, resulting in 60 observations. The data analysis techniques applied include multiple linear regression and Moderated Regression Analysis (MRA). The results show that, partially, operating cash flow, financing cash flow, and debt level do not have a significant effect on stock returns, although simultaneously, these three variables form a significant model. The moderation analysis shows that company size moderates the relationship between operating cash flow and stock returns in a negative direction, while no moderating effect was found for cash flow from financing activities and debt levels. These findings indicate that investors tend to pay more attention to company characteristics and general market perceptions than to short-term financial information when assessing potential stock returns
Pengaruh Profitabilitas dan Biaya Hutang terhadap Penghindaran Pajak Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di BEI Periode 2018–2021 Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2205

Abstract

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance
Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari Akhmad Naruli Alistiqomah, Chintya Istigfarah Ananda Dea Putri Nuritami Beby Hilda Agustin Cut Lieddya Rahmita Dewi Badi’atuzzulfa Eni Srihastuti FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Hazzel Mellya Nanda Imarotus Suaidah Juwita Ima Febriani Putri Keumala, Cut Ratna Miladiah Kusumaningarti Muhammad Alfa Niam Munica Putri Jion Viarma Nur Okta Qomari Kiasati Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita siti isnaniati Tsalisa Binti Mudhawamah yustina, hesty nur aini