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All Journal Jurnal Fairness
Nikmah
Universitas Bengkulu
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Husaini; Nikmah; Kiki Rezki Amanda
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32548

Abstract

This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.
Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Rizka Annisya Putri Latifah; nikmah
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35597

Abstract

This study aims to provide empirical evidence of the effect of environmental performance and environmental costs on financial performance. This study was tested using multiple regression analysis. The sample used in the study was BUMN companies that are going public and not going public in 2012- 2018 with a total sample of 77 observations.The results of this study indicate that environmental performance has a significant positive effect on financial performance. Meanwhile, environmental costs do not have a significant effect on financial performance and firm size has a negative effect on financial performance
PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Rizka Annisya Putri Latifah; Nikmah
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37046

Abstract

This study aims to provide empirical evidence of the effect of environmental performance and environmental costs on financial performance. This study was tested using multiple regression analysis. The sample used in the study was BUMN companies that are going public and not going public in 2012- 2018 with a total sample of 77 observations. The results of this study indicate that environmental performance has a significant positive effect on financial performance. Meanwhile, environmental costs do not have a significant effect on financial performance and firm size has a negative effect on financial performance.
Co-Authors Husaini Husaini Kiki Rezki Amanda Rizka Annisya Putri Latifah