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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,023 Documents
 99   100   101   102   103 
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE AND TAX RISK ON FIRM VALUE WITH INDEPENDENCE COMMISSIONERS AS A MODERATING VARIABLE IN BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022 Loist Villi Darmawan; Abdillah Arif Nasution; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to empirically examine and analyze the effect of tax avoidance and tax risk on firm value with independent commissioners as a moderating variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022, based on shareholder theory. This research was conducted using descriptive statistical methods with the assistance of Eviews 12, where the sampling technique employed purposive sampling. The panel data regression method was applied to test the hypothesis, while Moderated Regression Analysis (MRA) was used to determine whether the moderating variable strengthens or weakens the relationship between the independent variables and the dependent variable. A total of 35 companies were selected as the research sample. The result of the outlier test indicated that the remaining sample used in the analysis consisted of 122 observations. The results of the study indicate that the tax avoidance variable has a negative and significant effect on firm value. The tax risk variable has a negative but not significant effect on firm value. Independent commissioners are able to strengthen the negative effect of tax avoidance on firm value. However, independent commissioners are not able to significantly strengthen the negative effect of tax risk on firm value.
GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE: EVIDENCE OF PROFITABILITY MEDIATION IN INDONESIAN ENERGY COMPANIES Bambang Hermawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20988448

Abstract

This study aims to analyze the effect of Green Accounting and Corporate Social Responsibility Disclosure (CSRD) on firm value, with profitability as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2018-2023 period. This study employs a quantitative approach using a sample of 13 companies selected through purposive sampling, resulting in 78 observations. Data were analyzed using panel data regression with the Random Effect Model (REM), and mediation was tested using the Sobel Test. The results show that Green Accounting has a positive and significant effect on profitability, whereas CSRD has no significant effect on profitability. Green Accounting and CSRD do not have a significant effect on firm value, while profitability has a positive and significant effect on firm value. The Sobel Test results indicate that profitability mediates the effect of Green Accounting on firm value but does not mediate the effect of CSRD on firm value. These findings show that the market responds more strongly to financial performance reflected in profitability than to sustainability information disclosed by companies. This study provides empirical evidence of the importance of profitability as a mechanism explaining the relationship between sustainability practices and firm value in the Indonesian energy sector.
LEGAL ASPECTS OF THE LEGAL STATUS OF COMPANIES OR BUSINESS ENTITIES IN BUSINESS ACTIVITIES Rahmawati Hutagalung
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

Companies are always connected with third parties and want to protect honestly run companies ("te goeder trouw"), then it is very important the meaning of the legality of a company in business activities. Legality of a company or business entity is the most important element, because the legality is the identity of a legal or legalized a business entity so recognized by the community. Company legality must be legitimate according to the laws and regulations, in which the company is protected or protected by various documents until it is lawful. Forms of Corporate Legality There are several types of identity that legalize business entities, including: company name, corporate brand, and trading business license. While the benefits of the legality of the company is as a means of legal protection, means of promotion, evidence of compliance with the law, facilitate a project and facilitate business development. The number of companies established without legalizing the company, is very detrimental to other companies that carry out their business activities honestly.

Page 103 of 103 | Total Record : 1023

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