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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Mopolayio : Jurnal Pengabdian Ekonomi REVIU: Accounting, Business & Organizations
Joicenda Nahumury
Universitas Hayam Wuruk Perbanas
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE IMPACT OF ENVIRONMENTAL ACCOUNTING AND INVESTMENT DECISIONS ON ENHANCING FIRM VALUE IN PHARMACEUTICAL SUBSECTOR COMPANIES Nahumury, Joicenda
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Vol 1 No 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.289qp725

Abstract

Research Objective: This study aims to obtain empirical evidence of the determinant factors of firm value of healthy entities, especially in the pharmaceutical subsector during the -19 pandemic in the period 2017-2021. Method: Multiple linear regression was used for data analysis with SPSS 25 as the testing tool Findings: The result of hypothesis testing indicates that probability, environmental accounting and investment decisions have positive effect on firm value, while capital structure has no effect on firm value Theoretical and Policy Implications: depth explanation of of Signalling Theory as the part of Agency theory(especially in explanation of three independent variables: probability, environmental accounting and investment decisions) Research Novelty: This study choses environmental accounting as independent variable that rarely imposed in previous similar studies
The Compliance of Motor Vehicle Taxpayers: An Experimental Research Nahumury, Joicenda; Utama, I Wayan Wisnu; Suryaningrum, Diah Hari
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.44

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
Co-Authors Africa, Laely Aghe Agus Samekto Agustina Dianova Agustina Ratna Dwiati, Agustina Ratna Aldo Prandita Nanda Alex Dwiputra Siregar Alyana Hayyanisa Putri Carolyn Lukita Dewi Sri Kistini Dewi Sri Kistini Diah Hari Suryaningrum Diyah Pujiati Ganang Setiawan Ganang Setiawan I Wayan Wisnu Utama Idlal Awwalul Anisa Ikhwan Kholid Indah Hapsari Irwandi, Sony Agus Istainul Khasanah Istainul Khasanah Metana, Nosy Yodi Murni, Nur Suci I Mei Nafiroh, Susi Nanda, Aldo Prandita Nita, Riski Aprillia Nurmala Ahmar Pepie Diptyana Renata Yohana Reza Arlinda Reza Tianto Siregar, Alex Dwiputra Soni Agus Irwandi Susi Nafiroh Titis Puspitaningrum Dewi Kartika Trihardhani, Kirana Utama, I Wayan Wisnu Velin Ivonialita Zajila Laily