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All Journal Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Journal of Accounting and Finance Management (JAFM) Jurnal Akuntansi Trisakti International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics and Management Sciences
Putri Dwi Wahyuni
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri Dwi Wahyuni; Vibria Rezki Ananda
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1725

Abstract

This study aims to analyze of how much executive characteristic, institutional ownership and financial distress influencing tax avoidance in the automotive subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The factors tested in this study are tax avoidance as the dependent variable while executive characteristic, institutional ownership and financial distress are independent variables. The sample of this study consists of 12 automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) and submitting financial reports consistently within a period of 4 years, which is 2018-2021. The data used in this study is secondary data and the sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of executive characteristic, institutional ownership and financial distress on tax avoidance. The results of this study indicate that the executive characteristic and financial distress have an effect on tax avoidance. Meanwhile institutional does not have any effect on tax avoidance.
Epistemological Foundation of ESG-Based Investment in Indonesia's Economic Policy Putri Dwi Wahyuni; Mohammad Mukhtasar Syamsuddin
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.371

Abstract

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.
INVESTMENT ATTRACTIVENESS: PERAN MODERASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN ESG PERFORMANCE DAN KEUNGGULAN KOMPETITIF Putri Dwi Wahyuni; Fitri Indriawati; Feber Sormin; Asep Husni Yasin Rosadi
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.24104

Abstract

This study addresses the issue of investment attractiveness on the Indonesia Stock Exchange (IDX) by highlighting Environmental, Social, and Governance (ESG) performance and corporate competitive advantage. The main problem lies in the low level of ESG strategy integration in Indonesian companies, even though global investors are increasingly emphasising sustainability in their investment decisions. The purpose of this study is to analyse the effect of ESG performance and competitive advantage on investment attractiveness and to examine the role of corporate reputation as a moderating variable. The research method uses a quantitative approach with secondary data from 57 non-financial companies listed on the IDX for the period 2021–2023. The analysis was conducted using Moderated Regression Analysis (MRA) with EViews 10 software. The novelty of this study lies in the use of corporate reputation with CSR Strategy Score measurement as a moderating variable, which has rarely been examined in previous studies. The results show that ESG performance does not have a significant effect on investment attractiveness, while competitive advantage has a significant negative effect. However, when corporate reputation is included as a moderator, the relationship between ESG and competitive advantage on investment attractiveness becomes significant, confirming the importance of reputation as a reinforcing mechanism. These findings are expected to contribute to companies and regulators in designing more effective sustainability strategies.
THE INFLUENCE OF DEFERRED TAX, TAX TO BOOK RATIO AND FIRM SIZE ON COMPANY PERFORMANCE Rita Junita; Putri Dwi Wahyuni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.339

Abstract

This research aims to investigate the influence of tax factors, namely deferred tax, tax to book ratio, and company size on the performance of companies in the mining sector listed on the Indonesia Stock Exchange. The research period covers 2020 to 2022, illustrating the dynamic economic conditions and regulatory changes in Indonesia. This research methodology will use a quantitative approach with secondary data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression with SPSS statistical testing tools. The results of this research are that deferred tax, tax to book ratio and company size have a significant effect on company performance.
The Effect Of Current Ratio, Debt To Equity Ratio And Sales Growth On Financial Distress Nursyamsiah; Putri Dwi Wahyuni
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.362

Abstract

The purpose of this study was to prove the hypothesis that current ratio, debt to equity ratio and sales growth affect financial distress. This type of research uses a quantitative approach. The population in this study were real estate and property companies listed on the IDX in 2017-2021. The total population was 79 companies. Researchers apply a non-probability sampling method, which specifically will be carried out using purposive sampling method, then a total sample of 15 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis methods to analyze the effect of independent variables on the dependent which is processed using the Statistical Program for Social Science (SPSS) 22 software program. Based on hypothesis testing, the results show that current ratio and sales growth have no significant effect on financial distress. Meanwhile, debt to equity ratio has a negative and significant effect on financial distress.
Co-Authors Asep Husni Yasin Rosadi Feber Sormin Fitri Indriawati Mohammad Mukhtasar Syamsuddin Nursyamsiah Rita Junita Vibria Rezki Ananda