Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal EKSPANSI Jurnal Ilmiah Edunomika (JIE) Equity
Rosiyana Dewi
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
MENINGKATKAN NILAI PERUSAHAAN MELALUI GREEN INNOVATION DAN ECO-EFFISIENSI Rosiyana Dewi; Ajeng Rahmianingsih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2241

Abstract

Kondisi bumi dan lingkungan yang semakin memburuk saat ini menjadi salah satu dasar penilaian utama para pemangku kepentingan dalam mengambil keputusan. Sebuah perusahaan diharapkan memiliki peran dan partisipasi terhadap perbaikan lingkungan. Tujuan penelitian ini adalah untuk mengetahui pengaruh green innovation dan eco-efficiency terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Data penelitian didapat dari laporan tahunan, laporan keberlanjutan dari website perusahaan atau situs Bursa Efek Indonesia. Sampel yang digunakan adalah 45 perusahaan yang memenuhi kriteria dan terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis pada penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa Green innovation berpengaruh positif terhadap Eco-efficiency, Eco efficiency berpengaruh positif terhadap nilai perusahaan, Green Innovation berpengaruh positif terhadap Nilai perusahaan dan Eco-efficiency tidak memediasi pengaruh Green Innovation terhadap Nilai perusahaan.
PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, ENVIRONMENTAL UNCERTAINTY DAN CORPORATE REPUTATION TERHADAP TAX AVOIDANCE Hikmahtul Nurlaely; Rosiyana Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10581

Abstract

This study aims to examines and analyze the influence of Corporate Governance disclosure, Environmental Social Governance, Environmental Uncertainty, and Corporate Reputation on Tax Avoidance. The research employed a quantitative approach with secondary data obtained from the annual reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2019 to 2022. The Purposive Sampling method employed in this research yielded 59 company samples, and the study spanned four years, resulting in 236 samples. This study utilized multiple linear regression analysis. The results of this research indicated that Corporate Governance disclosure has a negative influence on Tax Avoidance, Environmental Social Governance has a negative influence on tax avoidance, Corporate Reputation has a negative influence on Tax Avoidance, and Environmental Uncertainty has no influence on Tax Avoidance
PENGARUH ESG SCORE, TAX AVOIDANCE, DAN TRANSFORMASI DIGITAL TERHADAP VOLATILITAS HARGA SAHAM. Nimas Ichsanti; Rosiyana Dewi
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.13853

Abstract

This study examines the effects of ESG performance, tax avoidance, proxied by the effective tax rate (ETR), and digital transformation on stock price volatility among energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, panel data regression, and purposive sampling, the study obtained 135 firm-year observations. ESG data were sourced from Bloomberg, while financial and stock market data were collected from annual reports, sustainability reports, and Yahoo Finance. Model selection was conducted using the Chow, Hausman, and Lagrange Multiplier tests, resulting in the Fixed Effect Model. The results show that ESG performance positively and significantly affects stock price volatility, suggesting that stronger ESG performance may increase market sensitivity. ETR negatively and significantly affects volatility, indicating that greater tax compliance reduces market uncertainty. Digital transformation positively and significantly affects volatility because digital initiatives create growth expectations and implementation risks. These findings enrich energy-sector volatility literature.
Co-Authors Ajeng Rahmianingsih Hikmahtul Nurlaely Nimas Ichsanti