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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Devi Ayu Putri Sirait
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Kepemilikan Manajerial, Karakteristik Eksekutif, Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Minda Muliana Br. Sebayang; Rahma Isnaini Rangkuti; Devi Ayu Putri Sirait
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1278

Abstract

Testing the effect of capital intensity, executive characteristics, and management ownership on tax avoidance in LQ 45 companies listed on the Indonesia Stock Exchange in 2018 to 2022. In this study, capital intensity, executive characteristics, management ownership, and tax avoidance are independent factors, while tax avoidance is the dependent variable. The study population consisted of 45 LQ 45 companies or entities listed on the Indonesia Stock Exchange between 2018 and 2022. The sampling strategy used purposive sampling as the method of choice, and the number of samples was 23 companies that met the research criteria. The research findings indicate that managerial ownership of 45 LQ businesses scheduled to be listed on the Indonesia Stock Exchange between 2018 and 2022 will significantly and adversely affect tax avoidance. The impact of executive quality on tax avoidance is not statistically significant or detrimental. The relationship between capital intensity and tax avoidance is significant and positive retention. Between 2018 and 2022, management ownership, executive characteristics, and capital intensity have a good and large influence on tax avoidance in LQ 45 companies listed on the Indonesia Stock Exchange.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA (BEI) IN 2019 - 2023 Anju Dayantisyah; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri Sirait
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.740

Abstract

This research aims to determine the effect of implementing Green Accounting, environmental performance on the profitability of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses secondary data, this secondary data was obtained from financial report data of manufacturing companies in the food and beverage sector and drinks listed on the Indonesia Stock Exchange (BEI) via www.idx.co.id or the websites of each company. The population in this study were food and beverage sector manufacturing companies listed on the Indonesian Stock Exchange, namely 42 food and beverage sector manufacturing companies. Purposive sampling technique was used to take samples in this research. The sample for this research are companies that meet the criteria, namely 8 manufacturing companies in the food and beverage sector. The data analysis technique in this research uses SPSS. The results of this research show that Green Accounting has a positive and significant effect on profitability, and environmental performance has a positive and significant effect on profitability. Meanwhile, simultaneously it shows that Green Accounting and environmental performance have a significant positive effect on profitability.
Co-Authors Anju Dayantisyah Minda Muliana Br. Sebayang Rahma Isnaini Rangkuti Thezar Fiqih Hidayat Hasibuan