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All Journal E-Jurnal Akuntansi INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
I Wayan Gde Wahyu Purna Anggara
Faculty of Economics and Business, Udayana University, Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF CSR DISCLOSURE ON FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS MODERATING VARIABLES Dewa Gede Mahesa Pratama; I Wayan Gde Wahyu Purna Anggara
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, as well as to explore the moderating role of profitability and leverage. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. Firm value is measured using Tobin’s Q ratio, CSR disclosure is assessed using the GRI 2021 index, profitability is proxied by Return on Equity (ROE), and leverage by the Debt to Equity Ratio (DER). The analytical methods employed include moderated regression analysis (MRA) and residual tests, using secondary data obtained from annual and sustainability reports. This research is expected to provide a deeper understanding of the relationship between CSR disclosure and firm value, as well as the extent to which profitability and leverage moderate this relationship. The findings are also anticipated to offer theoretical contributions and practical implications for both management and investors.
System Quality and User Adoption of Coretax in Indonesia: A PLS‑SEM‑Based Technology Acceptance Model Study Ni Made Puspa Pawitri; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p25

Abstract

This study aims to analyze the effect of system quality on user acceptance of the information technology–based tax administration system (Coretax) at the Directorate General of Taxes, Indonesia. System quality is assessed through reliability, responsiveness, security, availability, and interoperability. Employing a quantitative approach, data were collected via a questionnaire distributed to 97 Coretax users across various Tax Service Offices. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS‑SEM). The results indicate that system quality has a positive and significant impact on perceived ease of use and perceived usefulness, which in turn influence users’ behavioral intention to use Coretax. This behavioral intention was found to have a positive and significant effect on actual Coretax usage. Practically, the study recommends that tax authorities continually enhance the system’s technical quality to ensure the sustainable adoption and utilization of Coretax. Keyword: System Quality, Technology Acceptance Model (TAM), Coretax, E‑Government Adoption
The Effect of Operational Performance on Financial Performance of Companies Listed on the Indonesia Stock Exchange Gusti Ayu Putu Rustika Pradnyani ; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p19

Abstract

Financial performance reflects a company’s financial condition over a specific period and can be measured using profitability ratios. The profitability of companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period shows a fluctuating trend, indicating challenges in maintaining financial performance amid market dynamics. This study aims to analyze the effect of operational performance on financial performance. The research population consists of all companies listed on the IDX during the 2018–2023 period. The sample was selected using a random sampling method, resulting in 1,440 observations. The analytical tool employed in this study is panel data regression analysis with a Fixed Effect Model approach, processed using Stata software. The results indicate that operational performance, proxied by liquidity and company efficiency, has a positive effect on financial performance, proxied by profitability."
The Effect of Profitability and Leverage on Corporate Social Responsbility Disclosure Ni Made Amara Natania; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p15

Abstract

Studi ini mengkaji pengaruh profitabilitas dan leverage terhadap pengungkapan CSR pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. CSR krusial di sektor ini karena potensi dampak lingkungannya yang tinggi, sehingga diperlukan untuk mendapatkan legitimasi dan menjaga hubungan dengan para pemangku kepentingan. ROE digunakan untuk menilai profitabilitas, sementara DER digunakan untuk mengukur leverage. CSR dievaluasi menggunakan Standar GRI 2021, kategori 300 (lingkungan) dan 400 (sosial). Hasil studi regresi linier berganda menunjukkan bahwa leverage dan profitabilitas memiliki dampak positif terhadap pengungkapan CSR. Temuan ini semakin memperkuat pemahaman kita tentang motivasi perusahaan energi untuk transparansi dalam inisiatif CSR mereka.
Co-Authors Dewa Gede Mahesa Pratama Gusti Ayu Putu Rustika Pradnyani  Ni Made Amara Natania Ni Made Puspa Pawitri