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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Analysis Journal E-JURNAL AKUNTANSI
Annisa Wulandari
Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Keberlanjutan Perusahaan: Bukti Kemampuan Inovasi dan Knowledge Sharing Annisa Wulandari; Dina Indriana; Arya Aji Aditya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.955 KB) | DOI: 10.33795/jraam.v6i1.004

Abstract

This study aimed to investigate the relationship between Knowledge Management Sharing and Green Process Innovation to Corporate Sustainable Development. This is a quantitative study using the Ordinary Least Squares regression technique. The study's population comprises companies that received awards in the Asia Sustainability Reporting Rating between 2018 and 2020. This study employed a purposive sampling technique. The analysis's findings indicate that Knowledge Management Sharing requires an antecedent to achieve Corporate Sustainable Development, while Green Process Innovation is proven to be able to encourage the creation of Corporate Sustainable Development. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Knowledge Management Sharing dan Green Process Innovation terhadap Corporate Sustainable Development. Jenis penelitian adalah kuantitatif dengan metode regresi Ordinary Least Square. Populasi penelitian adalah perusahaan yang meraih penghargaan dalam Asia Sustainability Reporting Rating selama periode 2018-2020. Teknik purposive sampling digunakan peneliti. Hasil analisis menunjukkan bahwa Knowledge Management Sharing memerlukan suatu anteseden untuk mencapai Corporate Sustainable Development sedangkan Green Process Innovation terbukti mampu mendorong terciptanya Corporate Sustainable Development.
Kinerja Keuangan Perusahaan Pada Harga Saham Perusahaan Food and Beverage di Indonesia Nazilatul Khunaina Il Khafa Ainul; Annisa Wulandari
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p20

Abstract

The background of the research is the importance of the company's financial performance in making investment decisions for potential investors. The purpose of this study was to determine and analyze the effect of the Current Ratio, Total Asset Turnover, Debt to Equity Ratio, Return on Equit, and Price Earnings Ratio on the Stock Price of Food and Beverage Companies for the 2015-2019 period. The sample in this study used a purposive sampling technique and the final sample was 54 food and beverage companies during the sample period. The analytical tool used is multiple linear regression. The results showed that the Current Ratio, Return on Equity and Price Earnings Ratio had an effect on stock prices. Meanwhile, Total Asset Turnover and Debt to Equity Ratio have no effect on stock prices. Keywords: Current Ratio; Total Asset Turnover; Debt to Equity Ratio; Return on Equity; Price Earnings Ratio; Stock Price.
Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics Annisa Wulandari; Zaenal Fanani
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.2586

Abstract

Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences. In addition, the researcher wanted to investigate whether the characteristics of the audit committee can be moderated between Corporate Social Responsibility (CSR) and Tax Avoidance (TA). Method: The study analyzes non-financial companies in Indonesia listed on OSIRIS in 2017 – 2021. The purposive sampling method produced 399 research samples. Researchers used regression panel data to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) and the effect of audit committee moderation. Findings: The results showed that Corporate Social Responsibility (CSR) has a significant positive influence on Tax Avoidance (TA) while Audit Committee Size (ACZ) and Female Members in Audit Committee (FMAC) have an insignificant influence. Novelty: The research will add literature related to the influence of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) by providing an overview of how company management in Indonesia utilizes Corporate Social Responsibility (CSR). Whether as a philanthropic activity or used to make up an unethical act such as Tax Avoidance (TA). This study also provides a new picture by providing a moderating effect characteristic of the audit committee.
Co-Authors Arya Aji Aditya Dina Indriana Mochamad Zaenal Fanani Nazilatul Khunaina Il Khafa Ainul