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All Journal JURNAL AKUNTANSI International Journal of Application on Economics and Business
Valensia, Regina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ENVIRONMENTAL PERFORMANCE, PROFITABILITY, AND LEVERAGE ON STOCK RETURN Valensia, Regina; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.722-731

Abstract

This research aims to evaluate the influence of environmental performance, profitability, and leverage on stock return in energy companies listed on the Indonesia Stock Exchange. Purposive sampling method was employed, utilizing data from 82 samples across 17 energy companies during the 2018 to 2022. Samples were gathered and processed using Microsoft Excel 2019 and IBM Statistics Version 20. This research indicates that profitability has a positive and significant impact on stock return, while environmental performance and leverage do not significantly affect stock return. The adjusted R2 value of 9.3% suggests that there are still other factors influencing stock return within the regression model. This research provides valuable insights for stakeholders in understanding the factors influencing stock return in energy companies.
Sinergi Akuntansi dan Teknologi untuk Menurunkan Agresivitas Pajak Pane, Zulfikar Ikhsan; Lukinta, Susiana; Valensia, Regina
Jurnal Akuntansi Vol 15 No 2 (2026): Agustus 2026 - Januari 2027
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i2.2405

Abstract

This study seeks to integrate the fields of accounting, information technology, and taxation in response to the increasingly widespread adoption of technology in business organizations. It examines the relationships among technological capital, IT governance, and tax aggressiveness. The objective is to determine whether technological capital and IT governance can minimize tax aggressiveness. Using 66 firm-year observations from companies in consumer non-cyclicals sector, the findings reveal that IT governance plays a significant role in reducing tax aggressiveness. These results suggest companies should strengthen the information technology governance section in their annual reports as part of their commitment to transparency. Furthermore, tax consultants can play an important role in supporting and optimizing the digital transformation initiatives undertaken by companies.
Co-Authors Lukinta, Susiana Yanti Yanti Zulfikar Ikhsan Pane