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All Journal Jurnal Bisnis dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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Universitas Riau
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Pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity Terhadap Agresivitas Pajak Shakira Yuliandini; Vince Ratnawati; Supriono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2009

Abstract

Penelitian berikut dimaksudkan guna mengevaluasi pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Non-Siklis yang teregistrasi di BEI periode 2019-2022. Penelitian ini menggunakan CETR sebagai metrik untuk menilai agresivitas pajak perusahaan di sektor perindustrian barang konsumsi, sebab CETR secara efektif mempertimbangkan variabel-variabel yang mempengaruhi arus kas dan kewajiban pajak aktual. Penelitian berikut memanfaatkan pendekatan purposive sampling, maka memanfaatkan sampel sejumlah 24 perusahaan. Penelitian berikut memanfaatkan analisis regresi linier berganda yang dilakukan melalui pemanfaatan perangkat lunak SPSS 26. Temuan penelitian menegaskan bahwasanya Capital Intensity berdampak signifikan akan Agresivitas Pajak, dengan nilai signifikansi sejumlah 0.001 kurang dari 0.05. Gender Diversity berdampak signifikan akan Agresivitas Pajak, dengan nilai p-value sejumlah 0,000 menegaskan bahwasanya signifikansi secara statistik pada taraf 0,05. Intensitas Persediaan tak berdampak akan Agresivitas Pajak, yang ditunjukkan dengan nilai signifikansi sejumlah 0,886 melebihi 0,05.
THE INFLUENCE OF RELEASING CARBON EMISSIONS ON ACCOUNTING RETURNS: THE MODERATING ROLE OF BUSINESS STRATEGY Pipin Kurnia; Supriono; Desmiyawati; Farid Artur Febrian; Rahmat Fajri
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/c0886a58

Abstract

This study uses 1856 data from non-financial companies listed on the Indonesia Stock Exchange between 2015 and 2023 to examine business strategy as a modulator of the impact of carbon emissions disclosure on accounting returns. The relationship between creative business tactics and the disclosure of carbon emissions on accounting returns is what makes this study distinctive. Principal component analysis (PCA) is used for determining the value of the accounting functions. The study's findings suggest that business techniques mitigate the impact of disclosing carbon emissions on a company's accounting returns. This study contributes to regulations by showing that most non-financial companies are still not fully aware of the impact of climate change and that carbon emission disclosure is closely related to environmental pollution. As a result, the government needs to pay close attention to this issue. Companies must implement innovative business strategies by making carbon emissions disclosure a competitive advantage to increase the company's accounting return. In addition, this can also provide positive information to investors, thereby assisting investors in making investment decisions.
Co-Authors Desmiyawati Farid Artur Febrian Pipin Kurnia Rahmat Fajri Shakira Yuliandini Vince Ratnawati