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All Journal JAF- Journal of Accounting and Finance Dinasti Accounting Review
Lastari, Ai
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Economics, Econometrics & Finance

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Nilai Perusahaan pada Industri Pertambangan dengan sudut pandang: CSR Disclosure dan Financial Distress Anggraeni, Annisa Fitri; Lastari, Ai; Yulianti, Maria Lusiana; Rayi, Idham Ramadhan
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7158

Abstract

This research aims to examine the effect of CSR disclosure and financial distress on company value in the mining industry for the 2018-2022 period. This research method uses a quantitative approach with secondary data in annual reports and mining industry sustainability reports. Of the 63 mining industry companies, the sample in this study was 35 mining companies which were analyzed using panel data regression analysis assisted by eviews. The research results explain that CSR disclosure and financial distress have a simultaneous and significant effect on company value in the mining industry for the 2018-2022 period. Partially, CSR disclosure has a negative and significant effect on company value, and financial distress has a positive and significant effect on company value. This shows that the higher the CSR disclosure in the annual report, the lower the company value. Also, the higher the financial distress value using the Altman z-score ratio, the better the company value. Keyword: CSR Disclosure; Financial Distress; Firm Value
The Effects of Transfer Pricing and Thin Capitalization on Tax Aggressiveness in Multinational Companies Anggraeni, Annisa Fitri; Lastari, Ai
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3175

Abstract

The increase in nominal tax revenue has not been accompanied by an increase in the tax ratio. The low tax ratio indicates the presence of tax avoidance in Indonesia. Some tax avoidance practices that can be employed include transfer pricing and thin capitalization. This study aims to identify and empirically test the effects of thin capitalization and transfer pricing on tax aggressiveness. The data used in this study are secondary data. This study uses a sample of companies in the Primary Consumer Goods (Consumer Non-Cyclicals Goods) sector listed on the Indonesia Stock Exchange from 2022 to 2023. The population of the study consists of 89 companies observed over a two-year period. This study employs a purposive sampling method. The total sample for this study comprises 178 financial statements. The data analysis techniques used include descriptive statistical analysis, estimation of panel data regression models, panel data regression model selection techniques, hypothesis testing, and the coefficient of determination, utilizing the Eviews 13 software. The results of this study indicate that, partially, transfer pricing has a negative and significant effect on tax aggressiveness, and similarly, thin capitalization has a negative and significant effect on tax aggressiveness. Simultaneously, transfer pricing and thin capitalization together have a significant effect on tax aggressiveness.
Co-Authors Annisa Fitri Anggraeni Rayi, Idham Ramadhan