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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi
Vianty Adella Santo
Universitas Bunda Mulia
Economics, Econometrics & Finance

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Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Terhadap Nilai Perusahaan: (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR PADA BURSA EFEK INDONESIA) Vianty Adella Santo; Laura Silvany Hivianto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.6973

Abstract

Company value is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the company. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value. This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2021. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. The data obtained are secondary data using purposive sampling method, with a total of 83 observations. This research uses SPSS 25 program with multiple regression statistical analysis model. The results show that environmental performance has a negative effect on firm value. ROA and DAR have a positive effect on firm value.
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak Vianty Adella Santo; , Martha Angelina Manalu; Floretta Angeline
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2652

Abstract

This study aims to analyze the effect of financial performance and corporate governance on tax avoidance, focusing on the relationship between agency theory and corporate tax decisions. Financial performance is measured through Return on Assets (ROA) and Debt to Equity Ratio (DER), while corporate governance is assessed based on board remuneration. The data used in this research consists of information from the financial statements of companies listed on the Indonesia Stock Exchange over a specific period. The results indicate that both ROA and DER do not have a significant effect on tax avoidance. This suggests that financial performance is not always a driving factor in tax avoidance decisions. In contrast, corporate governance has a notable impact on tax avoidance, indicating that companies with good governance practices tend to be more transparent in their financial reporting and avoid risky tax evasion actions. These findings align with agency theory, which posits that conflicts between managers and shareholders can influence corporate decisions. Good governance practices can mitigate such conflicts and promote more ethical behavior in taxation. This research provides important insights for stakeholders to enhance corporate governance in order to minimize tax avoidance and support better tax compliance.
Co-Authors , Martha Angelina Manalu Floretta Angeline Laura Silvany Hivianto