Author

Sofie

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Open access Sep 2026

The Effect of Sustainability Reporting on Firm Value with Cost of Capital as a Mediating Variable (Study on Manufacturing Companies Listed on The Indonesia Stock Exchange 2020-2024)

The increasing implementation of sustainability reporting has encouraged companies to improve transparency and accountability toward stakeholders. However, empirical evidence regarding its effect on firm value remains inconclusive, particularly concerning the mechanism through which sustainability reporting influences...

Evi Bintang Marlina Hutapea, Sofie · KASTA : Jurnal Ilmu Sosial,... · 0 citations

Open access Aug 2026

CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

This study examines the effects of Corporate Social Responsibility Disclosure and profitability on tax avoidance, with independent commissioners serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing upon Agency Theory, Legitimacy Theory, and St...

C. Dewi, Sofie, Kanitsorn Terdpaopong · International Journal of Acc... · 0 citations