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All Journal Krisna: Kumpulan Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi
Ida Ayu Sri Meitri
Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

Abstract

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Wayan Kartana; Ni Nengah Seri Ekayani; I Gede Aryawan; Ida Ayu Sri Meitri
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3854

Abstract

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI I Wayan Kartana; Diah kurniawati; I G. A Intan Saputra Rini; Ida Ayu Sri Meitri
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.411-420

Abstract

This study aims to provide empirical evidence regarding the impact of Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR), with Gender Diversity acting as a moderating variable in companies operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. By collecting samples that meet the predetermined criteria, a sample of 20 companies was obtained for this period. The analytical techniques used in this study include classical assumption tests, multiple linear regression, coefficient of determination analysis, moderating regression analysis, and hypothesis testing using t-tests. The findings indicate that Profitability and Firm Size have a positive impact on CSR disclosure, while Leverage shows a negative impact on CSR disclosure. Additionally, Gender Diversity has been shown to moderate the relationship between Profitability, Leverage, and Firm Size on CSR disclosure in mining companies listed on the Indonesia Stock Exchange during the period of 2019-2023. Keywords: Profitability, Leverage, Company Size, and Corporate Social Responsibility (CSR) Disclosure
Co-Authors Desi Tri Ira Santi Diah kurniawati Gede Aryawan I G. A Intan Saputra Rini I Made Wianto Putra I Wayan Kartana I Wayan Kartana Ni Nengah Seri Ekayani Putu Gede Wisnu Permana Kawisana