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Wulandari Cahyani Putri
Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Humanities Social Sciences

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Pengaruh Investasi Hijau, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure Dwi Retnowati; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4597

Abstract

This research aims to examine the effect of Green Investment, environmental performance and profitability on Carbon emission disclosure in Basic Materials companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. This study uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is panel data regression using the Eviews version 10 application and Microsoft Excel. The population used in this study is Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique in this study was a purposive sampling technique with the results of 27 sample companies being processed in this study. The research results show that Green Investment, environmental performance and profitability simultaneously influence Carbon emission disclosure. Partially, Green Investment has an effect on Carbon emission disclosure, environmental performance and profitability have no effect on Carbon emission disclosure.
Pengaruh Manajemen Laba Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Pemoderasi Ali Ivan Patria; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4598

Abstract

This study aims to investigate the influence of earnings management and firm size on tax aggressiveness with independent commissioners as moderators. This research is of the quantitative associative type. The population used in this study consists of 74 companies in the basic and chemical industry sectors. The sampling technique used is purposive sampling, where criteria are determined that are most suitable for this research. Thus, the sample used in this study is 10 companies with a research period of 7 years, resulting in 70 data points being processed. This research uses panel data regression analysis techniques. The results of the research show that earnings management and firm size have simultaneous effects. Partially, earnings management affects tax aggresiveness and firm size affects tax aggresiveness. Furthermore, independent commissioners is unable to moderate earnings management and firm size on tax aggresiveness.
Pengaruh Financial Distress, Corporate Social Responsibility Dan Struktur Modal Terhadap Nilai Perusahaan Merlinda Merlinda; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4602

Abstract

This research aims to determine the influence of Financial Distress, Corporate Social Responsibility and Capital Structure between periods on Company Value. The population in this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019-2023. The type of research used in this research is an associative method with a quantitative approach. The sample selection procedure used was purposive sampling. The data analysis technique used is descriptive Statistics and panel data regression analysis using Eviews 10 software. The analytical tools used are panel data regression model selection, classical assumption model testing, coefficient of determination, hypothesis testing. Based on the research results, it was found that: Financial Distress, Corporate Social Responsibility and Capital Structure together have an influence on Company Value. Partially, Financial Distress has an effect on Company Value, Corporate Social Responsibility has an effect on Company Value and Capital Structure has no effect on Company Value.
Co-Authors Ali Ivan Patria Dwi Retnowati Merlinda Merlinda