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RATIO: Reviu Akuntansi Kontemporer Indonesia
Published by Universitas Muhammadiyah Purwokerto
ISSN : -     EISSN : 27460061     DOI : http://dx.doi.org/10.30595/ratio.v2i2.10373
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RATIO: Reviu Akuntansi Kontemporer Indonesia journal is intended to be the journal for publishing articles reporting the results of research on accounting and business. RATIO: Reviu Akuntansi Kontemporer Indonesia journal invites manuscript submissions in any accounting and business related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in accounting and business research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 53 Documents
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Pengaruh Green Accounting, Kinerja Lingkungan, dan Struktur Modal Terhadap Kinerja Keuangan Siti Rokhmah; Nafi’ Inayati Zahro; Retno Tri Handayani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.31576

Abstract

Financial performance is an important indicator used to assess a company’s ability to generate profits and maintain business sustainability. Along with the increasing demand for environmental responsibility and efficient financing decisions, companies are required to improve financial performance through sustainable business practices. This study aims to examine the effect of green accounting, environmental performance, and capital structure on the financial performance of consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability disclosures. The sampling technique used purposive sampling and resulted in 22 companies with 110 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results indicate that green accounting does not affect financial performance. Environmental performance also has no effect on financial performance. Meanwhile, capital structure has a negative effect on financial performance. The model demonstrates strong explanatory power with an Adjusted R-Squared value of 81.6%. These findings indicate that environmental disclosure practices and environmental achievements have not yet become the primary determinants of financial performance in consumer non-cyclical companies. On the other hand, financing policies reflected through capital structure play a more significant role in influencing corporate profitability. This study contributes to the development of stakeholder theory and signaling theory in explaining financial performance in environmentally oriented companies.
The Influences of Profitability and CSR on Tax Aggressiveness in FnB in 2021-2024 Meyrestu Suci Dasniati; Nugraeni Nugraeni
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.31675

Abstract

This research aims to examine the influence of profitability and CSR on the level of tax aggressiveness in food and beverage companies listed on Bursa Efek Indonesia (IDX) during the 2021-2024 period. The research background is based on the tendency of companies to accelerate tax efficiency through various possible motives of tax aggressiveness practices. The method used in this study is a quantitative approach with a documentation collection technique and a sample selection process with a purposive sampling technique, which produces 68 observation data. For data analysis, ETR, ROA, multiple linear regression, classical assumption testing, and others, accompanied by hypothesis testing. The findings of this study reveal that profitability has a negative influence on tax aggressiveness, which means that the level of profitability was the high in the company, the higher the tendency to engage in tax aggressiveness. However, CSR has not shown a significant effect on aggressiveness of tax. These findings make it explains that the implementation of CSR has no direct relationship with aggressive tax management practices.
Board Gender Diversity, Board Independence and Ownership Structure as Determinants of Corporate Social Responsibility Disclosure: Evidence from Indonesian Listed Banks Zhou Siqi; Alin Nurlita
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.32074

Abstract

This study examines whether board gender diversity, the proportion of independent commissioners, public ownership and institutional ownership determine the extent of corporate social responsibility disclosure among Indonesian listed banks. Banking is a theoretically informative setting for this question: banks generate limited direct environmental impact yet transmit substantial social and environmental consequences through the projects they finance, and since the introduction of the sustainable finance framework they have faced explicit regulatory expectations of disclosure. The sample comprises 119 bank-year observations drawn from commercial banks listed on the Indonesia Stock Exchange over the 2021–2024 period, selected by purposive sampling. Corporate social responsibility disclosure is measured through a Global Reporting Initiative-based content-analysis index, and the hypotheses are tested using multiple linear regression. Board gender diversity is found to exert a positive and significant effect on disclosure, whereas institutional ownership exerts a significant negative effect. Neither the proportion of independent commissioners nor public ownership is significant. The model explains 26.8% of the variance in disclosure. The results indicate that the composition of the board influences disclosure through the resources and orientations directors bring to it, rather than through formal independence alone, and that concentrated institutional ownership may substitute for public disclosure rather than encourage it. The findings suggest that regulatory efforts to widen sustainability disclosure should attend to board composition and to the incentives of dominant institutional shareholders, not merely to the formal presence of independent commissioners.

Page 6 of 6 | Total Record : 53

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