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Agung Budi
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INDONESIA
Balance Vocation Accounting Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25801974     DOI : http://dx.doi.org/10.31000/bvaj
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan Hasil penelitian di bidang ilmu : Akuntansi : Akuntansi Syariah, Akuntansi Perbankan, Akuntansi Keuangan Keuangan Perpajakan : Pajak International
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 122 Documents
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The Influence of Profitability, Leverage, Firm Size, and Sales Growth on Tax Management Melia Ivana; Vianty Adella
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/7hsahh15

Abstract

This study aims to analyze the effect of profitability, leverage, firm size, and sales growth on tax management in healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using a purposive sampling method and secondary data obtained from annual reports and financial statements, resulting in 53 observations after the elimination of outlier data. The data were analyzed using multiple linear regression with SPSS version 26. The results indicate that profitability and sales growth have a positive effect on tax management, while leverage has a negative effect on tax management. Meanwhile, firm size has no significant effect on tax management. The findings are expected to contribute to taxation research by providing additional evidence on tax management determinants and assisting companies in optimizing their tax planning strategies.  
Linking Environmental Performance, Disclosure, and ISO 14001 to Firm Financial Success Dede Sunaryo
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/vqxxae77

Abstract

This study aims to analyze the influence of environmental performance, environmental disclosure, and ISO 14001 certification on corporate financial performance. Sustainability and environmental responsibility have become critical factors in modern business strategies, yet the relationship between environmental initiatives and financial outcomes remains debated in academic literature. Environmental performance is measured using PROPER, disclosure through the GRI index, and ISO 14001 with a dummy variable for certified firms, while financial performance is assessed using accounting indicators (ROA, ROE). The findings reveal that: (1) environmental performance has a significant positive effect on financial performance, with stronger impacts on market-based indicators than accounting measures; (2) environmental disclosure positively influences financial performance, particularly in highly visible firms; (3) ISO 14001 certification contributes positively to long-term financial performance despite short-term implementation costs; and (4) synergistic effects emerge when all three environmental variables are applied simultaneously. The novelty of this research lies in integrating three key environmental dimensions performance, disclosure, and certification within a single framework to evaluate their combined and interactive effects on financial outcomes. This study contributes to the literature by providing empirical evidence from the Indonesian context, highlighting how sustainability initiatives not only enhance legitimacy but also strengthen market trust and long-term corporate value.

Page 13 of 13 | Total Record : 122

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