Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Media Ilmiah Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia
Kartijo, Kartijo
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : jurnal emt kita

 1 
Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening Novyarni, Nelli; Cahyasari, Ika; Harni, Reni; Kartijo, Kartijo; Rahayu, Dwi
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5395

Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value, nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018-2021 period. Implications of the findings The insignificant influence of CSR disclosure on company value is also caused by low CSR disclosure, investor behavior, and CSR variables that cannot be measured directly and the insignificant influence of tax avoidance on company value implies that tax avoidance efforts cannot increase company value.
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderator Novyarni, Nelli; Aminur, Dede Rizki; Harni, Reni; Kartijo, Kartijo
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6100

Abstract

In the domestic market, companies such as PT Bukit Asam Tbk (PTBA) recorded a decline in revenue and profit in 2023 compared to the previous year due to price pressures, but remain optimistic about long-term prospects with market and production diversification strategies. This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Company Size on Company Value, with Profitability as a moderating variable. The research subjects were coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with an archival research method to analyze the effect of Corporate Social Responsibility (CSR) disclosure and company size on company value, with profitability as a moderating variable. The data used were secondary data obtained from companies' annual reports and sustainability reports published on the official Indonesia Stock Exchange website (www.idx.co.id) and the official websites of each company. The population in this study was coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA), which were processed using EViews 13 software. The results of the study indicate that CSR Disclosure affects Company Value, Company Size affects Company Value. The influence of CSR and company size on company value is 31.56%. In addition, the effectiveness of CSR in increasing company value does not depend on the level of profitability and profitability is not always a reinforcing mechanism between company size and company value, so it does not automatically translate into increased value in the eyes of the market.
Co-Authors Aminur, Dede Rizki Andi Sumarlin K Andri Asmari Atikah, Destria Ayu Cahyasari, Ika Eliagus Telaumbanua Evie Farida Juliarta Harni, Reni Harni, Renii Henny Noviany Iwan Harsono Mega Fatimah Rosana Mohamad Khairi Bin Haji Othman Muhammad Luthfi Nelli Novyarni Nenden Handayani Nurwijayanti Rahayu , Dwi Rusmiyati Rusmiyati, Rusmiyati Rutinaias Haholongan Setiawan, Muhammad Rizki Silvy Kartikasari Yupiter Mendrofa Yusnaini Yusnaini