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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Jurnal Keuangan dan Perbankan The Indonesian Journal of Accounting Research Equity: Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings West Science Social and Humanities Studies Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Conference Proceedings International Conference on Education Innovation and Social Science IECON: International Economics and Business Conference
Sri Hastuti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Profitability, Leverage, Sales Growth, Political Connections, and Tax Avoidance: Empirical Study on Energy Sector Companies Ainni, Anandhiska Arla Nur; Hastuti, Sri
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.73828

Abstract

The purpose of this research is to provide empirical evidence on the effect of profitability, sales growth leverage, and political connections on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Through the purposive sampling technique, 230 observations were obtained, which became the research sample. In addition, this research uses quantitative methods with multiple linear regression analysis techniques as the research method. Based on the research conducted, the results obtained that profitability and sales growth have no effect on tax avoidance. Another case with leverage which has a positive effect, while political connections have a negative effect on tax avoidance. The implication of this research is that companies are not expected to abuse special facilities derived from political connections for tax avoidance efforts. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Political Connections ABSTRAK Tujuan dilakukannya penelitian ini untuk memberikan bukti empiris mengenai pengaruh profitabilitas, leverage pertumbuhan penjualan, dan koneksi politik terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Melalui teknik purposive sampling, diperoleh 230 observasi yang menjadi sampel penelitian. Selain itu, penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linear berganda sebagai metode penelitiannya. Berdasarkan penelitian yang telah dilakukan, diperoleh hasil profitabilitas dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Lain halnya dengan leverage yang berpengaruh positif, sedangkan koneksi politik berpengaruh negatif terhadap penghindaran pajak. Implikasi dari penelitian ini, yaitu perusahaan diharapkan tidak menyalahgunakan fasilitas khusus yang berasal dari koneksi politik untuk upaya penghindaran pajak. Kata Kunci: Penghindaran Pajak, Profitabilitas, Leverage, Pertumbuhan Penjualan, Koneksi Politik
The Effect of Dividends on Future Earnings Endah Puji Lestari; Kusharyanti; Noto Pamungkas; Sri Hastuti
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/f73qgc67

Abstract

This study aims to analyze the effect of dividends on future earnings. This research uses a quantitative approach with comparative and causal methods. Secondary data is processed from the financial statements of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results of research on energy companies in Indonesia during the observation period, as well as testing and estimation using the Common Effect Model (CEM), can be concluded that dividend is positive and does not have a significant effect on future profits. Then for the control variable, profit, has an effect on future profits and the accrual variable has no effect on future profits. This indicates that dividends have a less strong effect on future earnings. Companies continue to distribute and adjust dividends, so dividends are seen more as a corporate governance mechanism than a direct signal regarding future earnings. In situations where information is highly limited and uncertain, corporate actions such as upward or downward dividend adjustments in response to current conditions can hopefully be considered as information signals.
Study of the Use of Augmented Reality Technology in Improving the Learning Experience in the Classroom Wahyuanto, Eko; Heriyanto, Heriyanto; Hastuti, Sri
West Science Social and Humanities Studies Vol. 2 No. 05 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i05.871

Abstract

The use of Augmented Reality (AR) technology in education has become an intriguing research topic in recent years. This study aims to explore the use of AR in enhancing the learning experience in classrooms. A literature review method is employed to analyze various approaches, benefits, challenges, and future prospects of AR in the educational context. Findings indicate that AR holds great potential in enhancing student engagement and conceptual understanding but faces challenges in infrastructure and teacher training. Therefore, investments in AR infrastructure development and adequate training for educators are suggested to maximize the benefits of this technology in classroom learning. Further research is also needed to explore broader applications of AR in education.
Pengaruh Liputan Media, Sensitivitas Lingkungan, Environmental Management System, dan Kedekatan Konsumen terhadap Pengungkapan Lingkungan Zakaria, Dinda Karunia Putri; Hastuti, Sri; Widiastuti, Sri Wahyuni
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 1 (2023): Nominal April 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.53974

Abstract

ABSTRACTThis study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company's sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company's environmental disclosure. In contrast, media coverage and environmental management system do not affect the company's environmental disclosure.Keywords: Environmental Disclosure, Media Coverage, Environment Sensitivity, Environmental Management System, Customer ClosenessABSTRAKPenelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh liputan media, sensitivitas lingkungan, Environmental Management System (EMS), dan kedekatan konsumen terhadap pengungkapan lingkungan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Populasi penelitian ini adalah seluruh pengungkapan lingkungan yang dilakukan perusahaan dalam laporan keberlanjutan oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018-2020. Metode pengambilan sampel dipilih menggunakan metode purposive sampling sehingga perusahaan yang memenuhi kriteria sebagai sampel sebanyak 15 perusahaan dengan total observasi sebanyak 45 perusahaan-tahun. Penelitian ini diuji dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sensitivitas lingkungan dan kedekatan konsumen berpengaruh terhadap pengungkapan lingkungan perusahaan sedangkan liputan media dan Environment Management System (EMS) tidak berpengaruh terhadap pengungkapan lingkungan perusahaan.Kata Kunci: Pengungkapan Lingkungan, Liputan Media, Sensitivitas Lingkungan, Environmental Management System, Kedekatan Konsumen 
The Role of Quality Audit Committee Oversight: Quality of Sustainability Reports in Indosesian Energy Sector Companies Prabowo, Jefry; Hastuti, Sri; Yulianti, Retno
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examinies the role of audit committee oversight quality on the quality of sustainability reports (SR) of energy sector companies in Indonesia. Using a quantitative research design and secondary data from annual reports and sustainability reports prepared in accordance with Global Reporting Initiative Standards. This study constructs an SR quality index based on the dimention of Theme/Topic completeness (adherence to material GRI indicators). The audit committee variable is proxied by the frequency of audit committee meetings during the fiscal years. The population includes all energy issuers (oil & gas, coal, electricity, renewable energy) listed on the Indonesia Stock Exchange for the period 2021-2024, with the sample determined using purposive sampling techniques and obtaining a sample of 153. Estimation were conducted using regression analysis accompanied by statistical analysis, classical assimption tests, and hypotesting using SPSS statistic 26. The results indicate that a higher frequency of audit committee meetings has a positive impact on SR quality. This study contributes to the literature on sustainability reporting governance in developing countries like Indonesia and offers replicable measurement guidelines for regulator and practitioners.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Intellectual Capital, Corporate Governance, and Financial Performance: The Role of Company Life Cycle Laila Dzirwatun Nisa; Sri Hastuti
Jurnal Economia Vol. 22 No. 2 (2026): June 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i2.73382

Abstract

This research aims to investigate the impact of intellectual capital, board of directors, independent commissioners, and audit committee meetings on financial performance, with the company life cycle as a moderator. The company life cycle comprises the birth, growth, mature, shake-out, and decline stages. This research uses data from non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2022. In total, there are 300 observations. The data were then analyzed utilizing SPSS 23. The results of this research indicate that the board of directors and independent commissioners positively affect financial performance. Intellectual capital and audit committee meetings have no effect on financial performance. The company life cycle can moderate the influence of the board of directors and independent commissioners on financial performance. Meanwhile, the company life cycle cannot moderate the influence of the intellectual capital and audit committee meetings on financial performance.  
THE EFFECT OF FINANCIAL PERFORMANCE ON THE QUALITY OF SUSTAINABILITY REPORTS WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE Mahesti Pramusinta; Sri Hastuti; Januar Eko Prasetio
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1304

Abstract

The purpose of this research is to determine the effect of financial performance on the quality of sustainability reports and to identify the moderating variable of environmental uncertainty that moderates financial performance on the quality of sustainability reports. Population of this research use sector energy which listed in IDX from 2022 until 2024 period which use  purposive sampling methods with simple regression linear analysis and moderating regression analysis. Research results show that financial performance has a positive effect on the quality of sustainability reports, and that environmental uncertainty can moderate the effect of financial performance on the quality of sustainability reports. The theoretical implications of this study can serve as a reference for future research on the same topic. The practical implication is that companies can improve their financial performance in order to enhance the quality of their sustainability reports.
Co-Authors Abd Hamid Ainni, Anandhiska Arla Nur Annisa Andriyani Ari Kuncara Widagdo Doddy Setiawan Endah Puji Lestari Fitria Endah Hadi, Johanes De Brito Firstian Hary Soedarto Harjono HB, Lukman Heriyanto Heriyanto Ichwantoro, Muhammad Rizky Januar Eko Prasetio Kunti Sunaryo Kusharyanti Kusharyanti Kusharyanti Laila Dzirwatun Nisa Lili Handayani Lili Handayani Mahesti Pramusinta Maryanti, Siti Nur Mendrofa, Meliana Muhammad Ivan Ardiansyah Nilmawati Nilmawati Nirwana, Nirwana Noto Pamungkas Nurmalasari, Putri Ponty S.P. Hutama Prabowo, Jefry Prasetio, Januar Eko Priyanto Priyanto Rasyid, Syarifuddin Retno Yulianti Ridzal, Nining Asniar Sri Suhermiyati Sri Suryaningsum Sumarlin Mus Sundari, Jualian Sutoyo Sutoyo Triwinasis, Triwinasis Veithzal Rivai Zainal Wahira Wahyuanto, Eko Widiastuti, Sri Wahyuni Winata, Widya Windyastuti Windyastuti Zakaria, Dinda Karunia Putri Zuhrotun, Zuhrotun