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Author

Henny Triyana Hasibuan

2 papers indexed here

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Open access Sep 2026

Environmental, Social, and Governance Disclosure, Firm Value, and Selected Firm Life Cycle Stages in Indonesian Industrial Companies

Purpose – Previous research has often overlooked variations in cash flow throughout a company’s life cycle when evaluating ESG disclosure and firm value. This study addresses this gap by examining the moderating effect of the life cycle on industrial firms in Indonesia.Methods – Quantitative research was conducted usin...

A. A. A. E. T. Dewi, Luh Gede Kusuma Dewi, A. A. Widanaputra et al. · 0 citations
Open access Oct 2026

The Influence Of The Audit Committee, Leverage, Profitability On Tax Aggressiveness With Independent Commissioners As A Moderating Variable

Tax aggressiveness is an action taken by a company to reduce its cost in fulfilling its tax obligations. Companies that engage in tax aggressiveness to save on tax payments will generate higher profits in the future. The purpose of this research is to examine and explain the influence of the audit committee, leverage,...

Desak Nila Ulandari, Henny Triyana Hasibuan, I. K. Sujana · 0 citations

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