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All Journal WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL EKSBIS Coopetition : Jurnal Ilmiah Manajemen BUDGETING : Journal of Business, Management and Accounting Educoretax Action Research Literate (ARL) Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Ekonomi Trisakti Journal of Accounting and Finance Management (JAFM) Jurnal Akuntansi Trisakti Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies Dirkantara Indonesia EBID:Ekonomi Bisnis Digital
Sri Lastanti, Hexana
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Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Capital Structure Determinants: The Role of Non-Debt Tax Shield, Cash Holding, and Growth Opportunity Rizkyana, Rizkyana; Ning Tandayu, Woro; Sri Lastanti, Hexana
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p244-257

Abstract

Backgrounds: The basic and chemical industrial sector was selected for its significance in supplying everyday products and its capacity to aid businesses in optimizing financial strategies and attracting investors. Objectives: This study will examine the influence of Non-Debt Tax Shield, Cash Holdings, and Growth Opportunities on Capital Structure in basic and chemical manufacturing companies listed on the Indonesia Stock Exchange. Methods: This study employs a census sampling method, resulting in 12 pharmaceutical companies listed on the IDX throughout a seven-year duration, culminating in a total sample size (n) of 84. The research employs a causal associative methodology and utilizes multiple linear regression analysis to ascertain the relationship between the independent and dependent variables. Results: The results indicate that at a 5% significance level, all three variables exerted a significant impact on the dependent variable. The ANOVA test findings indicate that the regression model employed in this analysis is significant, as evidenced by an F-statistic exceeding the crucial value and a significance level below 0.05.
Pengaruh Independensi Auditor, Skeptisisme Profesional, Kompetensi Auditor dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Peran Moderasi Wicaksono Agus, Dimas; Sri Lastanti, Hexana
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2197

Abstract

Untuk mengetahui bagaimana pengaruh independensi, skeptisisme profesional, kompetensi dan pengalaman terhadap kualitas audit dengan peran etika auditor dalam memoderasi kompetensi dan pengalaman terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Jakarta, penelitian ini akan membahas faktor-faktor tersebut. Responden dalam penelitian ini adalah auditor dari Kantor Akuntan Publik (KAP) di Jakarta. Dalam penelitian ini, sampel auditor yang digunakan sebanyak 195 responden yang mewakili 35 Kantor Akuntan Publik (KAP) di Indonesia. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Independensi Auditor, Skeptisisme Profesional, Kompetensi Auditor, memiliki pengaruh yang signifikan terhadap Kualitas Audit. Sedangkan pengaruh Pengalaman Auditor tidak berhubungan pada Kualitas Audit. Kemudian, variable moderasi Etika Auditor dapat memperkuat pengaruh Independensi Auditor terhadap Kualitas Audit. Sedangkan moderasi Etika Auditor tidak dapat memoderasi pengaruh Skeptisisme Profesional, Kompetensi Auditor dan Pengalaman Auditor atas Kualitas Audit.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER NON-CYCLICAL SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PADA TAHUN 2021-2023 Riyanto, Baskoro; Sri lastanti, Hexana
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i2.23185

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Social Responsibility, Profitabilitas, Likuiditas (yang diproksikan dengan Return on Equity, Return on Asset, Current Asset) Terhadap Nilai Perusahaan. Dalam penelitian ini sampel yang akan digunakan merupakan perusahaan Consumer non-cyclical sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Sampel yang akan digunakan adalah 64 perusahaan yang masuk kriteria dan memiliki data observasi sebanyak 145. Teknik analisis yang digunakan dalam penelitian dengan bantuan perangkat lunak Eviews versi 13 untuk melakukan pengolahan data dengan analisis panel data. Hasil penelitian menunjukkan bahwa dari keempat variabel independen yang diuji, hanya Return on Asset (ROA) yang berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, Corporate Social Responsibility (CSR), Return on Equity (ROE), dan Current Ratio (CR) tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan. Penelitian ini diharapkan dapat memberikan pengambilan keputusan dalam pembuatan peraturan-peraturan yang berkaitan dengan Corporate Social Responsibility (CSR) ,kinerja keuangan serta nilai perusahaan yang dapat digunakan sebagai bahan evaluasi dari kinerja peraturan-peraturan yang telah diterapkan.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN Luchianna, Elisha; Lastanti, Hexana Sri
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.365

Abstract

The focus on this research is on factors that can influence the stock prices of companies. The objective is to determine whether there is a relationship between the variables of environmental, social and governance and profitability on stock price. The data on this study were obtained using secondary data from the annual and sustainability report of the energy sector lusted on the Indonesia Stock Exchange (IDX) for the period 2021 - 2023. This study sampled 126 companies unbalanced data panel that meets the criteriaby purposive sampling. The study employs data regression analysis using SPSS 25.0.  The results of this study indicate that environmental, social and governance have a positive impact on the stock price companies, profitability is proxied by ROA and NPM have a positive impact on the stock price companies, while profitability is proxied by ROE have no effect the stock price.
Independent Commissioners Memoderasi Pengaruh Corporate Social Responsibility, Capital Intensity dan Thin Capitalization terhadap Tax Avoidance Putri, Kresensia Dewi; Lastanti, Hexana Sri
Action Research Literate Vol. 8 No. 9 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i9.526

Abstract

Rendahnya tax ratio di Indonesia mengimplikasikan adanya celah dalam sistem perpajakan yang dimanfaatkan untuk menghindari kewajiban pajak. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh corporate social responsibility, capital intensity, dan thin capitalization terhadap tax avoidance, dengan independent commissioners sebagai variabel moderasinya. Tax Avoidance sebagai variabel dependen diukur menggunakan model Cash ETR. Populasi dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Purposive sampling digunakan sebagai teknik pengambilan sample dan diperoleh 141 sample. Data penelitian di olah menggunakan software Eviews 10 dan dianalisis menggunakan Uji MRA. Hasil penelitian ini menunjukan bahwa corporate social responsibility dan capital intensity berpengaruh terhadap tax avoidance, sedangkan thin capitalization tidak berpengaruh terhadap tax avoidance. Independent commissioner tidak berpengaruh atau tidak dapat memperkuat hubungan antara variabel corporate social responsibility, capital intensity, dan thin capitalization terhadap tax avoidance
The effect of financial performance and corporate governance on tax avoidance with environmental performance as a moderator Martiningsih, Sri; Lastanti, Hexana Sri
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1320

Abstract

This study aims to examine the influence of financial performance and corporate governance on tax avoidance, with environmental performance acting as a moderating variable. Tax avoidance is designated as the dependent variable, while profitability (ROA), managerial ownership, the composition of independent commissioners, and auditor quality are regarded as independent variables. Corporate Social Responsibility (CSR) is recognized as both an indicator of environmental performance and a moderating variable. The study employs a quantitative methodology utilizing purposive sampling, focusing on banking entities listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. Data analysis is executed through multiple regression, T-tests, and F-tests using SPSS Version 25. The findings reveal that financial performance (profitability) and environmental performance (CSR) exert a significant negative impact on tax avoidance. Furthermore, CSR enhances the effect of profitability on tax avoidance. Conversely, managerial ownership, the size of the independent board of commissioners, and auditor quality do not exhibit a significant influence on tax avoidance. The research also indicates that environmental performance does not moderate the effects of managerial ownership, the size of the independent board of commissioners, and auditor quality on tax avoidance. The implications of this study highlight the necessity of integrating CSR into business strategies to foster ethical tax practices. These findings contribute to the broader discourse on tax compliance and corporate governance, offering valuable insights for stakeholders aiming to reconcile financial goals with social responsibilities.
The Influence of Financial Distress, Earnings Management, and Financial Performance on Firm Value with Good Corporate Governance as a Moderating Variable Heling, Pui; Lastanti, Hexana Sri
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.1494

Abstract

This study examines the influence of financial distress, earnings management, and profitability on firm value, with good corporate governance (institutional ownership) as a moderating variable. Focusing on infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023, this research employs Tobin's Q to measure firm value, the Altman Z-Score for financial distress, the modified Jones model for earnings management, and Return on Assets (ROA) for profitability. The findings reveal that profitability positively and significantly affects firm value, while financial distress and earnings management show no significant impact. Additionally, institutional ownership does not moderate the effects of financial distress and earnings management on firm value, though it successfully moderates the relationship between profitability and firm value. These results underscore the importance of profitability and good corporate governance in enhancing firm value, with implications for investor decision-making and corporate strategy in Indonesia’s infrastructure sector.
The Role of Corporate Governance in Moderating the Relationship between Tax Risk and Leverage on Firm Value Zainul Fitri, Nur Rohmah; Lastanti, Hexana Sri
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.1549

Abstract

This study aims to examine the effect of tax risk and leverage on firm value, with corporate governance acting as a moderating variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017 to 2021. By using a purposive sampling method, the study selects companies based on specific criteria, including those that have consistently published audited financial statements in Rupiah. The independent variables in this study are tax risk and leverage, while corporate governance serves as the moderating variable. The dependent variable, firm value, is measured using Tobin’s Q, a widely accepted indicator. The analysis is conducted through panel data regression, with the Fixed Effect Model used to estimate the relationships among the variables. The results reveal that tax risk positively affects firm value, suggesting that effective tax management can enhance firm value by stabilizing cash flow and reducing tax penalties. However, leverage has a negative effect on firm value, as high debt levels increase financial risk, which may deter investors. Corporate governance significantly moderates the relationships, enhancing the positive effect of tax risk and reducing the negative impact of leverage on firm value. These findings underscore the importance of sound corporate governance practices in maintaining firm value by managing financial and tax-related risks. The study provides valuable insights for policymakers and corporate management on improving governance structures to optimize firm value.
Pengaruh Kinerja Keuangan dan Green Accounting Terhadap Nilai Perusahaan dengan Manajemen Risiko sebagai Variabel Moderasi (Perusahaan Perbankan yang Terdafatar di Bursa Efek Indonesia 2019-2023) Yusuf, Muhammad; Lastanti, Hexana Sri
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.16841

Abstract

Penelitian ini merupakan penelitian kuantitatif. Tujuannya untuk mengetahui peranan Manajemen Risiko dalam memoderasi rasio keuangan terhadap nilai perusahaan, serta mengetahui Profitabilitas yang diproksikan dengan Return On Asset Ratio (ROA), Likuiditas yang diproksikan dengan Current Ratio (CR) dan Green Accounting, terhadap Perusahaan. Nilai yang diproksikan dengan Tobins'Q. Penelitian ini meneliti populasi perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pemilihan sampel yang digunakan adalah purposive sampling sehingga diperoleh 20 perusahaan dan periode penelitian 5 tahun sehingga diperoleh 100 catatan. pola penelitian diperoleh. Analisis data pada penelitian ini dilakukan dengan menggunakan Microsoft Excel 2010 dan pengujian hipotesis menggunakan Analisis Regresi Data Panel dengan menggunakan aplikasi E-Views versi 12 dan tingkat signifikansi 5%. Hasil penelitian ini secara parsial menunjukkan bahwa, (1) Profitabilitas berpengaruh terhadap Nilai Perusahaan, (2) Manajemen Risiko mempunyai pengaruh yang moderat terhadap Profitabilitas terhadap Nilai Perusahaan, (3) Likuiditas berpengaruh terhadap Nilai Perusahaan, (4) Manajemen Risiko tidak berpengaruh terhadap Nilai Perusahaan. memoderasi Likuiditas terhadap Nilai Perusahaan (5) Green Accounting berpengaruh terhadap Nilai Perusahaan, (6) Manajemen Resiko tidak memoderasi Green Accounting terhadap Nilai Perusahaan.
Factors Affecting The Integrity of Company Financial Statements Pramesti, Restu Ardia; Lastanti, Hexana Sri
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1206

Abstract

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.
Co-Authors Ahada, Nuris Alifianti Angelia, Veren Azizah, Farah Nur Bestwan, Jonathan Choirul Amin Cristy, Melisabeth Dewi, R. Rosiyana dwi purwanto Eddytia, Tanto Heling, Pui Iksan, Khairul Ilham Ali Noor Ina Oktaviana Matusin, Ina Oktaviana Landion, Vio Luchianna, Elisha Martiningsih, Sri Muhammad Yusuf Murtanto Murtanto Ning Tandayu, Woro Nundini, Audita Ananda Nuraini, Yenni Pramesti, Restu Ardia Putri, Kresensia Dewi Rahmadhani, Givania Riyanto, Baskoro Rizkyana, Rizkyana Salim, Nabil Sarfilianty Anggiani, Sarfilianty Sofie, Sofie Sofwan Hidayah, Muhammad TFirmansyah, Adisti Tristania Tondombala, Sean Archie Ago Wicaksono Agus, Dimas Wulandari, Windy Ayu Yudiana, Anastasya Putri Zainul Fitri, Nur Rohmah