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All Journal Atma Jaya Accounting Reseach (AJAR) MARAS : Jurnal Penelitian Multidisplin
Gunawan, Emylia Kusuma
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Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Growth sebagai Mediasi Antara Sustainability Report Terhadap Nilai Perusahaan Limang, Andrian; Fonnardy, Brigita Christine; Tansil, Dance; Gunawan, Emylia Kusuma; Yadikarsa, Kevin Indra; Asri, Marselinus
MARAS : Jurnal Penelitian Multidisiplin Vol. 3 No. 1 (2025): MARAS : Jurnal Penelitian Multidisiplin, Maret 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v3i1.701

Abstract

Penelitian ini membahas bagaimana stakeholder menillai kualitas pengungkapan sustainability repot yang mempengaruhi peningkatan pertumbuhan pendapatan perusahaan sehingga nilai saham perusahaan dapat meningkat. Tujuan Penelitian ini adalah untuk menginvestigasi pengaruh sustainability report terhadap nilai perusahaan yang dimediasi growth. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan perusahaan dan laporan keberlanjutan perusahaan non keuangan yang terdaftar di Bursa eEfek Indonesia periode 2019 sampai 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 41 perusahaan non-keuangan. Penelitian ini menggunakan analisis jalur dan uji statistik regresi. Hasil Penelitian ini menunjukkan bahwa sustainabilirt report berpengaruh positif dan signifikan terhadap growth, growth berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian sobel menunjukkan bahwa growth tidak memediasi antara sustainability report terhadap nilai perusahaan.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.527

Abstract

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.527

Abstract

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
Co-Authors Asri, Marselinus Fonnardy, Brigita Christine Limang, Andrian Mardiana, Ana Suwandi Ng Tansil, Dance Yadikarsa, Kevin Indra