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All Journal Jurnal Ilmiah Edunomika (JIE) Literacy : International Scientific Journals of Social, Education, Humanities Journal of Ekonomics, Finance, and Management Studies
Riza Reni Yenti
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE WITH TAX SANCTIONS AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Riza Reni Yenti; Margarethy Rohanie Mbado; Yudith F. Lerrick; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14338

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies, especially the five studies above, as the most basic reference for building the agrumentation construct that the researcher will build. The data that researchers use in this article is secondary data that researchers obtained from the Indonesian Stock Exchange. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result int this article show. the two hypotheses that the researcher argued in the research methodology section, namely the Tax Avoidance variable, can have a positive relationship direction and a significant influence on the Company Value variable and the Tax Sanction variable can moderate the influence of the Tax Avoidance variable on Company Value due to value. each P-Values in the two rows of the table above shows the direction of a positive relationship and a significant influence which is smaller than the 0.05 significance level, namely 0.001 on the influence of the Tax Aviodance variable on Company Value and 0.000 in the next row, namely the Tax Sanction variable can moderate the influence of the variable. Tax Aviodance on Company Value. This can be caused because Tax Avoidance can minimize expenses which makes the company's financial condition stable. Apart from that, tax sanctions are not too strict and can make companies bolder in avoiding taxes.. Thus the first and second hypotheses in this research can be accepted.
The Effect of Green Accounting Implementation on Environmental Performance Moderated by Material Flow Cost Accounting Mahmud, Aisyah; Riza Reni Yenti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6958

Abstract

Environmental sustainability has become increasingly critical due to global challenges such as climate change, pollution, deforestation, and biodiversity loss. These issues underscore the importance of managing natural resources efficiently to meet human needs while minimizing environmental impact. This study explores the role of Green Accounting and Material Flow Cost Accounting (MFCA) in improving environmental performance, emphasizing their potential to contribute to both sustainability and financial performance. Green Accounting integrates environmental concerns into business strategies, while MFCA focuses on cost-efficient production and waste reduction. The study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, using Partial Least Squares (PLS) for data analysis. Findings indicate that Green Accounting significantly enhances environmental performance by promoting resource optimization and waste reduction, which also contributes to financial performance, as reflected in the PROPER program. However, while MFCA supports environmental performance, it does not directly influence the relationship between Green Accounting and environmental outcomes, indicating that the two frameworks, though complementary, serve different purposes. Green Accounting aligns with broader sustainability goals, while MFCA optimizes operational efficiency at the technical level. Together, these approaches provide companies with the tools to balance environmental sustainability and business profitability, ultimately supporting long-term sustainability objectives.
A Comparative Analysis of the Influence of ESG Performance and Controversy on Firm Value : a Comparison of Companies in Indonesia and Malaysia Tiara Fauza; Riza Reni Yenti
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 3 (2025): December : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i3.2986

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) performance and controversies on firm value in Indonesia and Malaysia, two significant markets with differing regulatory environments. The research addresses three main questions: (1) Does ESG performance enhance firm value? (2) Does ESG controversy reduce firm value? (3) How do ESG performance and controversies differ between the two countries? Using panel data regression analysis, the study analyzes 41 Indonesian and 52 Malaysian non-financial firms (2020–2024) sourced from Refinitiv Eikon. Firm value is measured by Tobin’s Q, while ESG performance and controversies are assessed through composite scores ranging from 0 to 100. The results indicate that ESG performance significantly enhances firm value in Malaysia (β = 0.0387; p < 0.001), likely due to the standardized reporting requirements under the Malaysian Code on Corporate Governance. In contrast, no significant effect is observed in Indonesia (β = 0.0068; p = 0.358), where the adoption of POJK 51/2017 remains voluntary. Regarding ESG controversies, no significant impact on firm value is found in either market (p > 0.05), suggesting that investors are not significantly concerned with sustainability scandals. However, Malaysian firms have superior ESG performance (mean = 58.62 vs. 52.50; p < 0.001), while Indonesian firms experience fewer controversies (mean = 98.60 vs. 96.59; p = 0.038). The study concludes that regulatory frameworks are crucial in transforming ESG commitments into market value, whereas weak enforcement mechanisms may prevent penalties for controversies. The findings highlight the need for ASEAN policymakers to harmonize ESG reporting standards and enhance investor education on sustainability risks.
Co-Authors Herlina Theodensia D. Doke Mahmud, Aisyah Margarethy Rohanie Mbado Melinda Melinda Tiara Fauza Yudith F. Lerrick