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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi JURNAL SeMaRaK Paulus Journal of Accounting (PJA) International Journal of Educational Administration, Management, and Leadership Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Holiawati
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Investment Opportunity Set Sebagai Pemoderasi Pengaruh Sustainability Reporting Dan Market Value Added Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Non Keuangan Periode 2020 – 2022) Mira Deliana; Holiawati; Nofrianti
JURNAL SeMaRaK Vol. 7 No. 3 (2024): JURNAL SEMARAK
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v7i3.45699

Abstract

Penelitian ini bertujuan Untuk menganalisis dan bukti empiris pengaruh variabel sustainabilityreporting terhadap nilai perusahaan, untuk menganalisis dan bukti empiris pengaruh variabelmarket value added terhadap nilai perusahaan, untuk menganalisis dan bukti empiris investmentopportunity set memoderasi pengaruh sustainability reporting terhadap nilai perusahaan, untukmenganalisis dan bukti empiris investment opportunity set memoderasi pengaruh market valueadded terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, denganmenggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data paneldengan menggunakan aplikasi Microsoft Excel dan Eviews 9. Populasi dalam penelitian ini adalahsemua perusahaan yang terdaftar di Bursa Efek Indonesia Non Keuangan periode 2020 – 2022.Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil dari890 populasi penelitian menjadi 100 perusahaan dengan tahun pengamatan 3 tahun penelitian,sehingga sebanyak 300 data yang diolah dalam penelitian ini. Hasil penelitian menunjukan bahwasustainability reporting berpengaruh terhadap nilai perusahaan, market value added tidakberpengaruh negatif terhadap nilai perusahaan, investment oppotunity set memperkuat hubungansustainability reporting dengan nilai perusahaan dan investment opportunity set tidak mampumemperkuat hubungan market value added dengan nilai perusahaan.
Company Performance Memoderasi Pengaruh Company Transparency, Corporate Social Responsibility, Karakteristik Eksekutif terhadap Tax Avoidance: pada Perusahaan Sektor Energy yang Terdaftar di BEI Periode Tahun 2018 - 2022 Aah Koriah; Holiawati; Nofryanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1617

Abstract

This research aims to test Company Performance Moderating the Influence of Company Transparency, Corporate Social Responsibility, Executive Characteristics on Tax Avoidance. The purpose of this study is to see if company performance can moderate the impact of company transparency, corporate social responsibility, and executive characteristics on tax avoidance. This research is classified as quantitative. The data used is secondary information gathered from www.idx.co.id and the corporate website. This research's population consists of Energy Sector Companies Listed on the IDX from 2018 to 2022. Meanwhile, the sample for this study was established using a purposive sampling method, yielding 33 sample companies. The analytical method employed is Panel Data Model Regression analysis. The results of this research show that Company Transparency has no effect on Tax Avoidance, Corporate Social Responsibility has no effect on Tax Avoidance, Executive Characteristics has no effect on Tax Avoidance, Company Performance cannot moderate the effect of company transparency on tax avoidance, Company Performance cannot moderate the effect of Corporate Social Responsibility on tax avoidance, and Company Performance can moderate the influence of Executive Characteristics.
GOOD CORPORATE GOVERNANCE, GREEN INOVATION AND SUSTAINABILITY PERFOMANCE Kautsar Mubarak; Holiawati; Sugiyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.390

Abstract

This study aims to examine the influence of Good Corporate Governance and Green Innovation on Sustainability Performance. This type of research is quantitative associative. The data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is companies that are members of the Sri Kehati Index Listed on the IDX for the period of 2019 – 2023. Meanwhile, the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study show that Good Corporate Governance and Green Innovation have an effect on Sustainability Performance, Good Corporate Governance has an effect on Sustainability Performance and Green Innovation has an effect on Sustainability Performance.
Co-Authors Aah Koriah Anggianto Nugroho Ani Kusumaningsih Aqdiah Arum Wulandari Bagus Riyanto, Muhammad Fathan Dedi Ardianto Dian Pratiti Diki Ibrahim dwi purwanto EKA SARI Endang Ruhiyat Ginting, Nita Oktaviani Gulo, One Berkat Harapan Hamzah, M. Imron Hasim, Rahmat Pirmansyah Herlina, Fitria Ika Susanti Immami Jaesa, Nisrina Jaka Mulyana Juna Sari Berutu Kautsar Mubarak Khoirunnasikin Kristiyanto Marheni Marnija Marnija, Marnija Mira Deliana Muanifah, Suciati Muhamad Abdul Malik Nisrina Jaesa Nofrianti Nofryanti Novita Sari Nursyamsu, Uus Nurul Hasanah Nurul Ulfa P. Eko Prasetyo Rahmawati Rarasasi Ribka Redonoarsi Reni Sartika Dewi Rosana, Andri Murti Ruhiyat, Endang Saputri, Alzulin Olvica SUGIYANTO Suripto Wadi, Indra Wahyudi Widodo Widarnaka Yati Rosmiati, Dede Yulianti, Dwi Siska