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All Journal Journal of Management and Business Review Fairness
Cholifiana, Fina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
Green Accounting for Medium Enterprises through Participatory Action Research Study in Realizing a Sustainable Future Cholifiana, Fina
Fairness Vol. 1 No. 1 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-01

Abstract

Objective: This study aims to identify and map the issues, and develop an effective and appropriate green accounting reporting model for medium-sized enterprises by examining the impact of green accounting implementation on financial performance and corporate sustainability.Research Design & Methods: This research uses a qualitative approach, using a systematic literature review method to analyze previous studies on green accounting. The analysis was conducted descriptively to synthesize insights on the relationship between green accounting practices, environmental sustainability, and financial performance.Findings: The results show that the application of green accounting has a positive effect on operational efficiency, transparency, and corporate competitiveness. It also motivates companies to implement more sustainable resource management strategies. In the hospitality sector, aligning green accounting practices with local cultural values enhances its implementation and effectiveness.Implications & Recommendations: These findings underscore the need for government support through regulations and incentives, such as subsidies or tax breaks, to encourage the adoption of green accounting, especially among SMEs. Educational institutions should provide training programs to improve technical understanding and awareness of environmental accounting. Companies are advised to integrate green accounting practices into their strategies to achieve economic and sustainability goals.Contribution & Value Added: This study contributes to the literature by providing a comprehensive understanding of the role of green accounting in improving financial and environmental performance. The study highlights the importance of contextual adaptation, especially in culturally diverse sectors, and offers actionable insights for policymakers, businesses, and educators.
Co-Authors Abinowo, Agaphe Christian Dewi Kusuma Wardani