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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinasti International Journal of Education Management and Social Science Ranah Research : Journal of Multidisciplinary Research and Development
Mizvi, Adhiya
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Effect Of Tax Planning, Tax Avoidance, Tax Aggressiveness, and Deferred Tax Expense on Firm Value Mizvi, Adhiya; Abukosim; Meita Rahmawati
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1371

Abstract

This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling method, a sample of 18 companies was selected, with 90 company observations derived from financial reports. Data analysis was conducted using multiple linear regression analysis with SPSS 30 as the analytical tool. The research findings indicate that partially, tax planning, tax aggressiveness, and deferred tax expense have an impact on firm value. Meanwhile, tax avoidance does not have a significant influence on firm value. Furthermore, based on the F statistical test, tax planning, tax avoidance, tax aggressiveness, and deferred tax expense simultaneously have an influence on firm value.
Relationship Between Leadership Style, Work Engagement, Performance Management System and Impact for Productivity Employee Mizvi, Adhiya; Farhana, Dana; Fuadah, Luk Luk
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5705

Abstract

This study presents a systematic literature review that explores the complex relationships between leadership style, work engagement, performance management systems (PMS), and employee productivity. Guided by the PRISMA protocol, a total of 57 peer-reviewed articles published between 2020 and 2025 in Scopus-indexed journals (Q1–Q4) and SINTA-indexed journals (Level 2–4) were analyzed. The findings indicate that transformational leadership consistently exerts the strongest positive influence on work engagement and employee productivity, whereas laissez-faire leadership demonstrates negative effects. Work engagement emerges as a key mediating variable that translates leadership influence into productive work behaviors. PMS functions as an organizational infrastructure that moderates and, in some cases, mediates the leadership–performance relationship, with adaptive and fair systems producing superior outcomes. The integration of leadership, work engagement, and PMS generates a synergistic effect that contributes to sustained and measurable productivity improvements. This review contributes to the literature by offering a comprehensive integrative framework for understanding the interconnected role of leadership, engagement, and PMS, while also providing theoretical insights and practical implications for enhancing organizational effectiveness.
PENGARUH PRAKTIK ESG DAN INVESTMENT DECISION-MAKING TERHADAP SUSTAINABILITY PERFORMANCE DENGAN GREEN INNOVATION SEBAGAI VARIABEL MODERASI: SEBUAH STUDI LITERATUR REVIEW Mizvi, Adhiya; Hanifah, Nur Fadilah; Sari, Rela
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b6rd3n59

Abstract

Penelitian ini secara sistematis meninjau dan mensintesis bukti empiris mengenai pengaruh praktik Environmental, Social, and Governance (ESG) dan pengambilan keputusan investasi terhadap kinerja keberlanjutan, dengan inovasi hijau dikaji sebagai faktor moderasi. Menggunakan pendekatan Systematic Literature Review (SLR) yang dipandu oleh PRISMA, lima puluh artikel relevan yang diterbitkan antara tahun 2020 hingga 2025 dan mayoritas terindeks Scopus serta Web of Science dianalisis secara komprehensif. Hasil penelitian menunjukkan bahwa penerapan ESG dan keputusan investasi berorientasi keberlanjutan umumnya memberikan pengaruh positif dan signifikan terhadap kinerja keberlanjutan. Namun, beberapa studi menunjukkan temuan yang tidak konsisten, mengindikasikan adanya variasi kontekstual antar industri dan wilayah. Inovasi hijau secara konsisten berperan sebagai moderator yang memperkuat, sehingga meningkatkan hubungan positif antara ESG dan hasil keberlanjutan. Stakeholder Theory muncul sebagai landasan teori yang paling dominan dalam menjelaskan hubungan tersebut. Temuan ini menekankan pentingnya integrasi prinsip ESG dengan strategi inovasi hijau untuk mencapai nilai keberlanjutan jangka panjang. Bagi praktisi, perusahaan didorong untuk mengadopsi pendekatan ESG dan inovasi secara simultan guna memenuhi ekspektasi pemangku kepentingan. Bagi investor, menilai kapasitas inovasi hijau suatu perusahaan sangat penting dalam mengevaluasi komitmen ESG dan potensi kinerja masa depannya.
Co-Authors Abukosim Farhana, Dana Fuadah, Luk Luk Hanifah, Nur Fadilah Meita Rahmawati Sari, Rela