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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah
Yanti, Harti Budi
Universitas Trisakti
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ENVIRONMENT, SOCIAL, GOVERNANCE DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Bima Dwi Prasetyo, Bima; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22085

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environment, Social & Governance dan Enterprise Risk Mangement terhadap nilai perusahaan dengan dimoderasi oleh kepemilikan institusional. Penelitian dilakukan dengan menggunakan sampel perusahaan sektor energi dan bahan baku yang terdaftar di bursa efek indonesia pada tahun 2020 – 2023, Jumlah sampel yang digunakan dalam penelitian ini sebanyak 47 perusahaan yang terdaftar di bursa efek Indonesia sektor Energi dan Bahan Baku dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah moderated Regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa Environment, Social & Governance dan Enterprise Risk Management berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan institusional tidak mampu memoderasi pengaruh Environment, Social & Governance dan Enterprise Risk Management terhadap nilai perusahaan.  
FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN Annisa Luthfy, Firly; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Profitabilitas, Pertumbuhan Perusahaan, dan Kualitas Tata Kelola Perusahaan terhadap Kualitas Laba. Objek penelitian melibatkan 25 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2023. Pemilihan sampel dilakukan dengan metode purposive sampling, menghasilkan total 150 observasi sesuai dengan kriteria yang ditetapkan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap kualitas laba. Sebaliknya, struktur modal tidak memiliki pengaruh negatif terhadap kualitas laba, pertumbuhan perusahaan tidak memberikan pengaruh positif terhadap kualitas laba, dan kualitas tata kelola perusahaan juga tidak memengaruhi kualitas laba secara positif.
PENGARUH FREE CASH FLOW DAN PENGUNGKAPAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI Amanda, Felicia; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22383

Abstract

Penelitian ini meneliti pengaruh pengungkapan arus kas dan kinerja lingkungan terhadap nilai bisnis properti yang tercatat di Bursa Efek Indonesia (BEI) antara tahun 2020 dan 2023. Hubungan antara faktor independen (Free Cash Flow dan kinerja lingkungan) dan variabel dependen (nilai bisnis) diperiksa menggunakan metodologi kuantitatif. Regresi linier berganda digunakan untuk mengevaluasi data, dan 92 perusahaan properti dengan laporan keuangan dan deklarasi kinerja lingkungan yang memadai dipilih menggunakan teknik purposive sample. Hasil penelitian menunjukkan bahwa Free Cash Flow memiliki dampak besar pada nilai perusahaan dan dapat dikelola secara efektif untuk meningkatkan likuiditas, stabilitas keuangan, dan kepercayaan investor. Kinerja lingkungan memiliki dampak besar pada nilai perusahaan, yang berarti bahwa bisnis dengan kinerja lingkungan yang baik dapat meningkatkan daya saing, kelangsungan hidup jangka panjang, dan reputasi yang baik.
PENGARUH AKUNTANSI HIJAU, KINERJA LINGKUNGAN, AKUNTANSI BIAYA ALIRAN MATERIAL TERHADAP PEMBANGUNAN BERKELANJUTAN Kakarika; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22387

Abstract

Globally, the world's attention to sustainable development has experienced a significant impact. The Primary Consumer industry sector is experiencing a significant impact, it can have positive and negative impacts, one of the negative impacts is environmental pollution. One solution to this impact is the implementation of green accounting, environmental performance and material flow cost accounting. The purpose of this study was to determine and analyze the effect of green accounting, environmental performance, material flow cost accounting on sustainable development with profitability as a control variable in primary consumer sector companies. This study uses primary consumer sector companies listed on the Indonesia Stock Exchange from 2021 - 2023. The sampling method used purposive sampling, so that the sample obtained amounted to 82 and the total data used was 130 data. The data analysis tool used is panel data regression using eview 12. The results of the study using panel data regression analysis show that: (1) Green accounting has an effect on sustainable development, (2) environmental performance has no effect on sustainable development, (3) material flow cost accounting has no effect on sustainable development.  
Pengaruh Tata Kelola Sosial Lingkungan, Ketidakpastian Lingkungan, dan Reputasi Perusahaan terhadap Penghindaran Pajak Putra, Rangga Mas Edwinda; Yanti, Harti Budi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7953

Abstract

Penghindaran pajak merupakan perbuatan tidak terpuji yang dilakukan oleh perusahaan dengan cara memanfaatkan celah-celah pada undang-undang sehingga penghindaran yang dilakukan legal. Meskipun legal, tetapi perbuatan ini merugikan negara karena mengurangi jumlah pendapatan negara yang bersumber dari pajak. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penghindaran pajak di antaranya tata kelola sosial lingkungan, ketidakpastian lingkungan, dan reputasi perusahaan. Penelitian menggunakan metode penelitian kausalitas yang bertujuan untuk mengetahui pengaruh antar variabel. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di BEI pada periode tahun 2019-2023. Berdasarkan pada teknik penentuan sampel dengan purposive sampling ditentukan hasil sampel berjumlah 21 perusahaan, dengan 105 laporan keuangan. Teknik pengumpulan data dilakukan dengan dokumentasi, di mana data diperoleh dengan menghitung rasio-rasio pengukuran variabel. Kemudian analisis data menggunakan teknik regresi data panel dengan E-views. Berdasarkan hasil penelitian menunjukkan bahwa tata kelola sosial lingkungan tidak berpengaruh terhadap penghindaran pajak, ketidakpastian lingkungan berpengaruh negatif terhadap penghindaran pajak, dan reputasi perusahaan tidak berpengaruh terhadap penghindaran pajak.
ANALISIS PMK NO. 66 TAHUN 2023 DALAM KEBIJAKAN PEMBERIAN NATURA DAN CORPORATE SUSTAINABILITY Edryanto Edryanto; Harti Budi Yanti
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1480

Abstract

Significant changes in Indonesia’s tax regulations following the COVID-19 pandemic were a response to the national economic instability, particularly in 2020, when economic growth, based on Gross Domestic Product at Constant Prices, and tax revenues experienced a notable decline. The objective of this study is to analyse the implementation of Minister of Finance Regulation (PMK) Number 66 of 2023 concerning the income tax treatment of benefits in kind and/or allowances, as well as its impact on non-salary compensation policies and corporate sustainability strategies in security service companies. This research focuses on PT.XYZ, a company that routinely provides benefits in kind to its employees. A descriptive qualitative method with an instrumental case study approach was employed. Data were collected through interviews, observations, and document analysis, using thematic analysis and source triangulation techniques. The findings indicate that the allowances of benefits in kind can enhance tax efficiency, although it presents certain challenges. Therefore, a well-developed adaptation strategy is necessary to prevent negative impacts on employee motivation and, indirectly, to contribute to the environmental sector. These three aspects, employee retention, tax efficiency, and environmental contribution are integral components of the 3P (People, Profit, Planet) framework in corporate sustainability
PENGARUH GREEN ACCOUNTING, DIVERSIFIKASI BISNIS, DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022–2024 Astri Natalia Hutauruk; Harti Budi Yanti
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1524

Abstract

This study aims to examine the effect of green accounting, business diversification, and intellectual capital on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. A quantitative approach was employed using secondary  data collected from annual reports and sustainability reports published by the companies. The data were analyzed using the EViews software with multiple linear regression methods. The results indicate that green accounting and intellectual capital have a significant positive influence on financial performance, while business diversification does not significantly affect financial performance. These findings imply that sustainability practices and effective intellectual capital management are essential factors in enhancing the financial performance of manufacturing firms in the era of the green economy. The study highlights the importance  of adopting environmentally responsible accounting practices and leveraging intangible assets such as knowledge, skills, and innovation to create competitive advantages. Furthermore, the non-significant impact of business diversification suggests that expanding  into multiple business areas without strategic alignment may not yield financial benefits. The implications of this research are crucial for policymakers, managers, and investors in emphasizing the role of sustainability and intellectual capital in financial decision- making. Future research is recommended to include other variables such as corporate governance, firm size, and industry type to enrich the model and provide broader insights. The study contributes to the growing body of literature on green finance and sustainability reporting in emerging markets, particularly in Indonesia’s dynamic manufacturing sector.
ANALISIS FUNDAMENTAL SAHAM PT. SOECHI LINES TBK (SOCI) DAN PT. ADHI KARYA PERSERO (ADHI) : TINJAUAN KINERJA KEUANGAN DAN REKOMENDASI INVESTASI Feren Melina Junita; Harti Budi Yanti
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1573

Abstract

This paper presents a comprehensive financial analysis of two publicly listed companies in Indonesia: PT Soechi Lines Tbk (SOCI) and PT Adhi Karya (Persero) Tbk (ADHI), over the five-year period from 2019 to 2023. These companies operate in distinct sectors—maritime transportation and shipbuilding for SOCI, and construction and infrastructure development for ADHI. The objective of this study is to assess and compare their financial performance using key financial ratios including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Earnings per Share (EPS). Data were obtained from the companies’ audited annual financial statements and analyzed using quantitative methods. The findings show that SOCI maintained relatively stable performance throughout the five years, demonstrating healthy profitability, conservative capital structure, and resilience during the COVID-19 pandemic. In contrast, ADHI exhibited a more volatile performance, heavily influenced by macroeconomic factors and project execution cycles, with signs of recovery in profitability observed in 2023. The comparative analysis indicates that SOCI is more suitable for risk-averse investors seeking long-term stability, whereas ADHI presents a higher-risk, higher-return profile, ideal for aggressive investors capitalizing on the company’s recovery momentum. This study contributes to the body of knowledge in fundamental stock analysis and offers valuable insights for investors and financial analysts in making data-driven investment decisions in the Indonesian capital market.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, AKUNTANSI HIJAU DAN TATA KELOLA PERUSAHAAN TERHADAP RETURN SAHAM LQ45 DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sulfitri, Virna; Yanti, Harti Budi; Lestari, Reni
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.934

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pengaruh Pengungkapan Laporan Keberlanjutan, Akuntansi Hijau dan Tata Kelola Perusahaan terhadap Return Saham LQ45 dengan Ukuran Perusahaan sebagai Variabel Moderasi. Data yang digunakan adalah data panel dengan metode analisis data kuantitatif. Sampel yang digunakan adalah seluruh Perusahaan yang terdaftar di Index LQ45 periode 2019 - 2022. Kebaharuan penelitian ini adalah penggunaan variable Akuntansi Hijau sebagai variable independent. Penelitian ini juga memperluas objek penelitian yang umumnya dilakukan pada Perusahaan sektor tertentu menjadi Indeks LQ45 yang mewakili hampir seluruh sektor industri dan menempatkan ukuran Perusahaan sebagai variable moderasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif sustainability report terhadap return saham, adanya pengaruh negative green accounting terhadap return saham, tidak ada pengaruh good corporate governance terhadap return saham, firm size tidak dapat memperkuat pengaruh sustainability report terhadap return saham, firm size dapat memperkuat pengaruh green accounting terhadap return saham serta firm size tidak dapat memperkuat good corporate governance terhadap return saham.
THE EFFECT OF LEVERAGE, THIN CAPITALIZATION, AND TAX HAVENS ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Fahmi, Muhammad; Yanti, Harti Budi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.176-199

Abstract

This study aims to analyze the effect of leverage, thin capitalization, and tax havens on tax avoidance, with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. The sample consists of energy sector companies listed on the Indonesia Stock Exchange (www.idx.co.id) for the years 2021 to 2023, resulting in a final sample of 204 observations 87 companies selected using a purposive sampling technique. Data was analyzed using SPSS software with multiple regression analysis, descriptive statistics, classical assumption tests, and hypothesis testing that the research results are Leverage and Thin Capitalization both have a moderately positive and statistically significant correlation with tax avoidance Tax Havens shows a weak and non-significant effect on Tax Avoidance Leverage and thin capitalization both have a moderate and statistically significant influence on tax avoidance Tax Havens, which moderate firm size, have a marginally significant but limited influence on tax avoidance.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Dian Wulandari Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Aulia, Syakira Nurul Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Devita Ananta Dewanto, Prima Adi Dewi, R. Rosiyana Dwi Fitri Puspa Dwi Noviana Iriani Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Feby Trias Wahyuni Ferby Claudia Feren Melina Junita Fernaldi Priyana Gusmayani, Nita Tri Hany Khuswatun Hasanah Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Jeremi Sabam Fermana Sinaga Julianti Naya Juwita Tanamal Kakarika Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mega Nasution Mega Utami Milda Putri, Tasya Milliyanti, Wika Mona Eftarina Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Pakpahan, Wina Claudia Putra, Rangga Mas Edwinda Putri Anggelina Wijaya Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Setyorini Yuliati Sharon, Patricia Rebeca Sholihun Sholihun Sianne Elliani Rudiatin Simarmata, Natalia Petra Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Sukamto, Ika Sumiyarsi Umboh, Olivia Mariska Undrian, Lysa Shienny Vera Fiyanti Vinola Herawaty Viona Viona Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Yuwen Nathaniel Salim Zahra, Avissa