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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Herlin Tundjung Setijaningsih
Universitas Bina Nusantara
Economics, Econometrics & Finance

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The Effect Of Environment, Social, Governance (ESG Disclosure) And Profitabiltiy On Firm Value With Audit Fee As Moderating Variable : Study Of Energy Sector Companies Listed On The Indonesian Stock Exchange Period 2019 - 2022 Ridwansyah Ridwansyah; Herlin Tundjung Setijaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8557

Abstract

This research aims to analyze the influence of Environmental, Social, Governance Disclosure (ESG Disclosure) and Profitability on the Value of Energy Sector Companies Listed on the Indonesian Stock Exchange with Fee audit as a Moderating Variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used is quantitative, panel data regression model using the help of the eviews application, the number of samples obtained is 108 with a sampling technique using the purposive sampling method. The findings show that profitability has a positive effect on firm value. Environmental disclosure has a negative effect on firm value. Social and governance disclosures have no effect on firm value. Fee audit weakens the influence of profitability on firm value. Fee audit is unable to moderate the influence of the environment, social and governance on firm value
The Effect of Institusional Ownership, Managerial Ownership, Profitability and Audit Quality on Tax Agressivity Muhammad Zaid Al Fikri; Herlin Tundjung Setijaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9567

Abstract

The purpose of this study is to analyze the causality relationship, which explains the independent variables consisting of institutional ownership, managerial ownership, profitability and audit quality against the dependent variable of tax aggressiveness. The data analysis of this research is quantitative analysis and uses Eviews software. EViews is software used for statistical analysis and econometrics. EViews allows users to process data, test hypotheses, and create statistical models for data analysis. EViews methods include the use of time series and cross-sectional data to perform regression analysis, multivariate analysis, causality testing, and data stationary testing. EViews can also be used to design, test, and estimate econometric models such as linear regression models, autoregressive models, and mobile autoregressive models. The results of this study show that the pattern of data that has been collected and the results of testing that has been carried out using Eviews 12 with the panel data regression analysis method show that first, institutional ownership has a negative and significant effect on tax aggressiveness. Second, managerial ownership has a significant negative effect on tax aggressiveness. Third, profitability has a significantly positive effect on tax aggressiveness. Fourth, audit quality has a significant negative effect on tax aggressiveness. Keywords: institutional ownership, managerial ownership, profitability and quality checks on tax aggressiveness
Co-Authors Muhammad Zaid Al Fikri Ridwansyah Ridwansyah