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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax Jurnalku
Hapsari, Diah Oktavia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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DOES SUSTAINABILITY DISCLOSURE HAVE A MODERATING ROLE IN EXAMINING FIRM VALUE IN BANKING INDUSTRY? Hapsari, Diah Oktavia; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2108

Abstract

This study seeks to experimentally assess the impact of financial performance on the firm value of the banking subsector and examine sustainability disclosure as a moderating variable. The study focused on banking subsector companies listed on the IDX in 2020-2022. Multiple linear regression was used to test cross-sectional data processed with Eviews 12. The test results demonstrate that profitability has a considerable beneficial impact on firm value. Meanwhile, leverage minimizes firm value because the primary banking business process involves consumer loans and receivables. Therefore, investors pay little attention to company debt. Sustainability disclosure cannot balance the relationship between financial success and firm value. The sustainability disclosures need to meet investors' expectations. Stakeholders may have differing perspectives on the relevance and influence of sustainability data on profitability and firm value.
DOES SUSTAINABILITY DISCLOSURE HAVE A MODERATING ROLE IN EXAMINING FIRM VALUE IN BANKING INDUSTRY? Hapsari, Diah Oktavia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2108

Abstract

This study seeks to experimentally assess the impact of financial performance on the firm value of the banking subsector and examine sustainability disclosure as a moderating variable. The study focused on banking subsector companies listed on the IDX in 2020-2022. Multiple linear regression was used to test cross-sectional data processed with Eviews 12. The test results demonstrate that profitability has a considerable beneficial impact on firm value. Meanwhile, leverage minimizes firm value because the primary banking business process involves consumer loans and receivables. Therefore, investors pay little attention to company debt. Sustainability disclosure cannot balance the relationship between financial success and firm value. The sustainability disclosures need to meet investors' expectations. Stakeholders may have differing perspectives on the relevance and influence of sustainability data on profitability and firm value.
Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply? Hapsari, Diah Oktavia; Wibowo, Puji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.792

Abstract

Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.
Tinjauan Normatif Penggunaan Peralatan Makan Dan Minum Sekali Pakai Pada Penyedia Makanan Dan Minuman Di Indonesia Hapsari, Diah Oktavia
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.681

Abstract

Baik di kota maupun kabupaten tidak asing lagi dengan restoran cepat saji ataupun kedai kopi kekinian. Meskipun sempat mengalami kerugian karena pandemi COVID-19, saat ini bisnis di sektor makanan dan minuman berkembang pesat seperti jamur di musim penghujan. Namun, pertumbuhan ini membawa tantangan lain karena memiliki dampak langsung terhadap lingkungan, yaitu peningkatan sampah plastik dan kertas dari peralatan makan dan minum yang digunakan para pelaku usaha. Saat ini Indonesia menempati urutan kedua setelah China dalam hal penyumbang sampah plastik ke laut tertinggi. Ditambah dengan pertumbuhan restoran cepat saji dan kedai kopi kekinian yang memilih menyajikan makanan dan minuman dengan peralatan makan dan minum sekali pakai tanpa diimbangi dengan pengolahan sampah yang memadai, tidak heran jika peringkat tersebut terus naik. Salah satu motto keberlanjutan adalah reduce-reuse-recycle, recycle dapat dikatakan sebagai pilihan terakhir karena proses daur ulang membutuhkan tenaga dan waktu yang lebih banyak daripada reduce dan reuse, serta dapat menimbukan emisi yang berbahaya bagi lingkungan. Penggunaan peralatan makan dan minum yang dapat digunakan kembali (piring dan gelas keramik) dianggap lebih tepat untuk digunakan pelaku usaha dalam menyajikan pesanan bagi pelanggan yang memilih makan di tempat. Penelitian ini dilakukan dengan metode scooping review melalui artikel ilmiah, berita, siaran video, dan peraturan Kementerian/Lembaga terkait. Simpulan dari penelitian ini diharapkan dapat memberikan masukan bagi pengambil kebijakan untuk mengupayakan tercapainya target pengurangan sampah 30% di akhir tahun 2029.
Co-Authors Amrie Firmansyah Puji Wibowo