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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Akuntansi dan Keuangan
Hoetama, Marcella
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan dengan ESG sebagai Variabel Pemoderasi Hoetama, Marcella; Carolina, Verani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/j7eekv58

Abstract

Penelitian ini menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan menggunakan variabel Environmental, Social, Governance (ESG) sebagai pemoderasi. Populasi penelitian ini melibatkan 136 sampel data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2023. Pemodelan regresi dalam penelitian ini adalah regresi linear berganda. Temuan penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan dan ESG dapat memperkuat hubungan penghindaran pajak terhadap nilai perusahaan.
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value
Co-Authors Debbianita Prayogo, Enny Verani Carolina