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All Journal Jurnal Akuntansi dan Ekonomika
Shintyamani, Yogeswari Sista
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Economics, Econometrics & Finance

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Pengaruh Green Product Innovation terhadap Nilai Perusahaan melalui Return on Asset Fathoni, Muhammad Ihtifazhuddin Rizki; Shintyamani, Yogeswari Sista; Dianawati, Wiwiek
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8812

Abstract

This study explores how environmentally sustainable product innovations contribute to enhancing a company's market valuation, with Return on Assets (ROA) serving as an intervening variable. Adopting a quantitative research design, the analysis draws upon a purposively selected sample of 431 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2017 period. The dataset was examined through the Partial Least Squares (PLS) approach, facilitated by WarpPLS version 5.0. The findings reveal that innovations aligned with environmental sustainability have a statistically significant and favorable impact on both ROA and firm valuation.
Pengaruh Kesulitan Keuangan dan Penyimpangan Akuntansi terhadap Agresivitas Pajak yang Dimoderasi Dewan Komisaris Independen Shintyamani, Yogeswari Sista; Tjaraka, Heru
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10013

Abstract

The objective of this study is to empirically examine the effects of financial distress and accounting irregularities on tax aggressiveness, with the moderating role of independent commissioners. The study targets manufacturing companies listed on the Indonesia Stock Exchange for the 2016–2019 period and 52 firms were selected, producing 208 firm-year observations. This study shows that companies experiencing financial pressure tend to adopt more aggressive tax practices. In contrast, accounting irregularities are not found to have a statistically significant effect on the level of tax aggressiveness. Another finding indicates that the presence of independent commissioners can dampen the influence of financial distress on tax aggressiveness. However, independent commissioners do not act as a moderating variable in the relationship between accounting irregularities and tax aggressiveness.
Co-Authors Fathoni, Muhammad Ihtifazhuddin Rizki Heru Tjaraka Wiwiek Dianawati, Wiwiek