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Sri Wahyuni
Universitas Bumi Persada
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol Sri Wahyuni; Sutan Febriansyah
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8506

Abstract

This study aims to examine the effect of The Triple Bottom Line (TBL) on firm value moderated by profitability and cash flow volatility. The two moderaing variables are controlled by firm size as a control variable. The sample was taken using a purposive sampling technique and the sample obtained was 43 companies that won Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. This study used Moderated Regression Analysis (MRA). The result show that The Triple Bottom Line (TBL) and cash flow volatility have no effect on the value of the Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. Meanwhile, profitability has a negative effect on firm value. In term of moderation, its is found that profitability is proven to be able to strengthen the relationship between the Triple Bottom Line (TBL) and firm value. Meanwhile, cash flow volatility was not able to strenghthen the relationship between the Triple Bottom Line (TBL) and firm value.
Pengaruh Kebijakan E-Samsat, Tax Compliance Cost, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dinas SAMSAT Kabupaten Pidie Sutan Febriansyah; Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.8729

Abstract

This study aims to examine the effect of e-samsat policies, tax compliance cost, service quality, and tax sanctions on taxpayer compliance at Pidie Samsat Service. The population in this study is the number of two-wheeled motor vehicle taxpayers whose population is unknown. The population that is not known with certainty is calculated using Lemeshow which produces a sample of 96 respondents. The data analysis methode used multiple linier regression. The results show that tax sanctions have an effect on taxpayer compliance. Meanwhile, e-samsat policies, tax compliance costs an service quality have no effect on taxpayer compliance.
Co-Authors Sutan Febriansyah Sutan Febriansyah