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All Journal Jurnal Riset Akuntansi Politala E-Jurnal Akuntansi TSM
Makatita, Grace Gloria
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KESADARAN LINGKUNGAN DAN GREEN TRANSPORTATION TERHADAP DAMPAK PEREKONOMIAN Makatita, Grace Gloria; Ratuna, Maharani; Pertiwi, Dian; Syahzuni, Barlia
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.428

Abstract

This Research Aims To Analyze The Influence Of Environmental Awareness And Green Transportation On Economic Impacts. This Research Was Conducted In Kebon Jeruk District, West Jakarta City, Involving 100 Respondents Selected Using The Purposive Sampling Method. The Research Results Show That Environmental Awareness And Green Transportation Simultaneously Influence The Economic Impact. Individually, These Two Variables Also Have A Significant Positive Influence On The Economic Impact. Implementation Of Green Transportation Can Improve Air Quality And Community Welfare. However, To Achieve Optimal Results, Effective Collaboration Between Government, Industry, And Society Is Needed. This Research Provides Implications For Policymakers And Stakeholders To Strengthen The Promotion And Implementation Of Sustainable Transportation To Maximize Positive Economic Impacts.
TAX AVOIDANCE : BOARD CHARACTERISTICS, FINANCIAL DISTRESS, DAN COMPANY SIZE Makatita, Grace Gloria; Syahzuni, Barlia Annis
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3090

Abstract

This study aims to analyze the influence of corporate governance (board independence, board size, female directors) and company characteristics (financial distress, company size) on tax avoidance in energy sector companies in Indonesia. This study uses a quantitative approach with panel data from 44 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period (176 observations). Tests were conducted using a Random Effects model, with tax avoidance proxied by the Effective Tax Rate (ETR), and financial distress measured using the Altman Z-Score. The results show that financial distress has a significant negative effect on tax avoidance, while company size has a significant positive effect. Corporate governance variables do not show a significant effect. These findings are useful for regulators in increasing oversight of large companies and reviewing governance effectiveness. For companies, these results emphasize the importance of board quality, while for investors, company size can be an indicator of tax avoidance risk.
Co-Authors Dian Pertiwi Ratuna, Maharani Syahzuni, Barlia Syahzuni, Barlia Annis