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All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi JCA (Jurnal Cendekia Akuntansi) DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Kendali Akuntansi
Putri Awalina
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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.
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
Peran Moral Pajak dalam Memediasi Religiusitas dan Pengetahuan Pajak terhadap Persepsi Atas Tax Evasion Wajib Pajak Pelaku UMKM di Tulungagung Muhammad Ivan Aziz; Srikalimah Srikalimah; Putri Awalina
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6705

Abstract

This study aims to examine the role of tax morale in mediating the effects of religiosity and tax knowledge on perceptions of tax evasion among Micro, Small, and Medium Enterprise (MSME) taxpayers in Tulungagung Regency. This research employed a quantitative approach using a survey method by distributing questionnaires to 95 MSME taxpayers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that religiosity does not have a significant effect on tax morale but has a significant direct effect on perceptions of tax evasion. Tax knowledge has a significant positive effect on tax morale and also significantly influences perceptions of tax evasion. Furthermore, tax morale has a significant effect on perceptions of tax evasion, indicating that higher levels of tax morale are associated with a lower tendency to engage in tax evasion. The mediation analysis reveals that tax morale does not mediate the relationship between religiosity and tax evasion. However, tax morale significantly mediates the relationship between tax knowledge and tax evasion. These findings suggest that tax knowledge and tax morale are critical factors in reducing tax evasion among MSME taxpayers. Meanwhile, religiosity exerts a direct influence on tax evasion perceptions without operating through the mechanism of tax morale. Therefore, enhancing tax literacy and strengthening tax morale represent effective strategies for improving taxpayer compliance and reducing tax evasion practices among MSME taxpayers.
Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari 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 Muhammad Alfa Niam Muhammad Ivan Aziz Munica Putri Jion Viarma Naruli, Akhmad Nur Okta Qomari Kiasati Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita Srikalimah, Srikalimah Tsalisa Binti Mudhawamah