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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Martabe : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Journal of Empowerment Community Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Journal of International Conference Proceedings Dharma Ekonomi Economics, Business, Management, & Accounting Journal KOPEMAS
Laras Pratiwi
universitas perjuangan tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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INVESTIGATING THE ROLE OF EXECUTIVE CHARACTER AS MODERATING IN ENVIRONMENTAL COSTS AND TAX AVOIDANCE Gista Rismayani; Laras Pratiwi; Yeni Fitriani Somantri; Alissa Kusumaningtyas; Khaerunisa Ichawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87830

Abstract

This study aims to analyze the effect of environmental cost on tax avoidance with Executive Character as a moderating variable. The research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample consists of 108 data observations obtained from energy sector companies and transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The results show that environmental cost has a positive effect on tax avoidance. Furthermore, the interaction between environmental cost and Executive Character also does not affect tax avoidance. Therefore, Executive Character does not moderate the relationship between environmental cost and tax avoidance.
Pengaruh Corporate Social Responsibility dan Enterprise Risk Management Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2024 Marisa Oktavia; Laras Pratiwi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 3 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i3.323

Abstract

Penelitian ini mengkaji pengaruh Corporate Social Responsibility (CSR) dan Enterprise Risk Management (ERM) terhadap nilai perusahaan manufaktur yang tercatat di Bursa Efek Indonesia sepanjang periode 2021–2024. Dengan pendekatan kuantitatif, penelitian ini mengolah data sekunder dari laporan tahunan dan laporan tahunan sebanyak 203 observasi. Pengungkapan CSR diukur melalui Corporate Social Responsibility Disclosure Index (CSRDI) berdasarkan GRI Standards 2021, sedangkan pengungkapan ERM diukur melalui Enterprise Risk Management Disclosure Index (ERMDI) yang mengacu pada COSO Framework . Nilai perusahaan diproksikan dengan rasio Price to Book Value (PBV), dan pengujian data dilakukan melalui regresi linier berganda dengan bantuan SPSS versi 27. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap nilai perusahaan semakin tinggi jarak CSR, semakin besar peningkatan nilai perusahaan yang terjadi. Sebaliknya, ERM berpengaruh negatif signifikan, yang mengindikasikan bahwa pengungkapan ERM belum menjadi pertimbangan utama investor dalam menilai perusahaan manufaktur. Temuan ini menegaskan relevansi Stakeholder Theory dalam menjelaskan peran CSR sebagai instrumen legitimasi sosial dan reputasi, sekaligus menunjukkan bahwa efektivitas ERM sangat bergantung pada kualitas implementasi dan persepsi pemangku kepentingan .
Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay Sita Sri Nurhayati; Laras Pratiwi; Amalia Siti Khodijah
Dharma Ekonomi Vol. 32 No. 2 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.338

Abstract

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.
Co-Authors Agus Supriatman Ajeng Ayu Utari Alissa Kusumaningtyas Amalia Siti Khodijah Anri Kurniawan Delis Rohbiah Dona Setia Umbara Gista Rismayani Hatma Heris Mahendra Indriani, Rini Intan Rahayu Isny Deslyani Juni Sumarmono Kana Kanari Khaerunisa Ichawati Kusuma Agdhi Rahwana Marisa Oktavia Nisrina Rihhadatul Aisy Nisya Agniya Rahmah Novie Andri Setianto Nudiya Syahidurrohim Putri Dian Wulansari Resa Kharisma Rifda Naufalin Rima Anggraeni Sani Khoerunnisa Selvy Isnaeni Sita Sri Nurhayati Suci Nurtin Suci Putri Lestari Titin Widyastuti Ulfa Luthfia Nanda Wawan Sukmana Yeni Fitriani Somantri Yeni Somantri