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All Journal Jurnal Reviu Akuntansi dan Keuangan International Journal of Economics, Business and Innovation Research
Januar Eky Pambudi
Faculty of Economics and Business, University of Muhammadiyah Tangerang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Earning Persistence, Company Size, and Capital Structure on the Earning Response Coefficient Mohamad Zulman Hakim; Virania Aulia; Hamdani Hamdani; Imam Hidayat; Dirvi Surya Abbas; Januar Eky Pambudi
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

The purpose of this study is to determine the effect of earnings persistence, company size, and capital structure on the Earning Response Coefficient in property and real estate sector companies listed on the IDX in 2019 – 2021. In several previous studies regarding the Earning Response Coefficient, it has several limitations, such as a lack of independent variables, using the same independent variables, and so on. So this study uses other variables such as earnings persistence, company size, and capital structure. Sampling in this study using purposive sampling method, which can produce a sample of 17 companies of 82 companies obtained from the results of eliminating the sample criteria. Methods of data analysis using Panel Data Regression Analysis. The results of this study indicate that earnings persistence and firm size have no effect on the Earning Response Coefficient. While the capital structure has a positive influence on the Earning Response Coefficient.
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Hendra Galuh Febrianto; Januar Eky Pambudi; Dede Sunaryo; Amalia Indah Fitriana; Sandrina Dehavilan
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study investigates the impact of tax avoidance and green accounting on corporate value, with Corporate Social Responsibility (CSR) serving as a moderating variable. Methodology/approach: The research involved is included in quantitative analysis. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12. Findings: The study findings suggest that avoiding taxes has little effect on the value of a company. However, green accounting does affect firm value. In addition, the correlation between green accounting and firm value and tax avoidance and firm value are both unmodified by corporate social responsibility. The worth of a company is unaffected by tax avoidance, it seems. Green Accounting hurts The value of the enterprise. CSR is unable to act as a mediator between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link connecting Green Accounting Criteria to Business Value.  Practical implications: The outcomes of this study are expected to help investors make decisions, and it is hoped that this research can develop theories about the value of companies. Originality/value: This research will complement existing research, and what distinguishes it from other research is the CSR variable, which is the moderation variable, where there are still few who include these variables.
Co-Authors Abbas, Dirvi Surya Amalia Indah Fitriana Dede Sunaryo Febrianto, Hendra Galuh Hamdani Hamdani Imam Hidayat Mohamad Zulman Hakim Sandrina Dehavilan Virania Aulia