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p-Index From 2021 - 2026
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All Journal Basic and Applied Accounting Research Journal
Simanjuntak, Gracesiela
Unknown Affiliation
Economics, Econometrics & Finance

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Corporate Social Responsibility as a Mediating Variable: The Impact of Environmental Performance, Firm Size, and Environmental Costs on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange Samosir, Yosafat Renovaldo; Simanjuntak, Arthur; Simanjuntak, Gracesiela; Simanjuntak, Wesly Andri
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) as an intervening variable in the influence of environmental performance, company size, and environmental costs on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The data used were obtained from annual reports and sustainability reports of companies published during the study period. The results of the study indicate that environmental performance, company size, and environmental costs have a significant effect on financial performance, both directly and indirectly through Corporate Social Responsibility (CSR) as an intervening variable. These findings indicate that Corporate Social Responsibility (CSR) has an important role in strengthening the relationship between a company's environmental factors and its financial performance. The results of the determination coefficient test show that 20.6% of the dependent variable (ROA) can be explained by the existing independent variables, namely financial performance, environmental costs, and company size, while the remaining 79.4% is influenced by other variables not explained in this study. The implications of this study indicate that companies need to integrate Corporate Social Responsibility (CSR) practices partially and mediating variables strategically to improve sustainability and long-term financial performance.
The Influence of Tax Sanctions, Tax Services, and Tax Understanding on Individual Taxpayer Compliance at the West Medan Pratama KPP Situmorang, Evlyn; Siahaan, Septony; Simanjuntak, Gracesiela
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Taxes are the main source of state revenue used to finance infrastructure development and non-physical sectors. However, taxpayer compliance remains a significant challenge, especially in Indonesia. This study aims to analyze the impact of tax sanctions, tax services, and tax understanding on the compliance of individual taxpayers at KPP Pratama Medan Barat. Data were obtained from 54 respondents through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The research results show that tax sanctions do not have a significant impact, whereas service and tax understanding have a positive and significant impact on the level of compliance. These findings can be used as input for policies to improve tax compliance.
Co-Authors Arthur Simanjuntak Samosir, Yosafat Renovaldo Siahaan, Septony Situmorang, Evlyn Wesly Andri Simanjuntak, Wesly Andri