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All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL PUNDI Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) UPI YPTK Journal of Business and Economics PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business Journal of Accounting and Finance Management (JAFM) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Informatika Ekonomi Bisnis Journal of Information Systems Management and Digital Business jle Journal of Business Economics and Management Jubiko : Jurnal Perilaku Bisnis Kontemporer Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rindy Citra Dewi
Universitas Putra Indonesia YPTK Padang
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Pengaruh Environmental, Social, Dan Governance (ESG) Dan Leverage Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals Fajriani Rahma Fitri; Berta Agus Petra; Putri Intan Permata Sari; Rindy Citra Dewi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.393

Abstract

This research aims to determine the effect of environmental, social, and governance (ESG) and leverage on financial performance with firm size as a moderating variable in the consumer non-cyclical sectors listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative research method with a population of 33 companies out of 129 companies for the 2019-2023 period. The sampling method uses purposive sampling with criteria that have been determined by the researcher. This study uses secondary data. The data analysis method uses panel data regression analysis using Eviews 12 software.The results of the study show that environmental, social, and governance (ESG) and leverage have no effect on financial performance. Firm size as a moderating variable is unable to moderate environmental, social, and governance (ESG) on financial performance. However, firm size is able to moderate leverage on financial performance.
PENGARUH LAYANAN SAMSAT KELILING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL INTERVENING PADA KANTOR SAMSAT KABUPATEN PESISIR SELATAN: Pengaruh Layanan Samsat Keliling Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sanksi Perpajakan Sebagai Variabel Intervening Pada Kantor Samsat Kabupaten Pesisir Selatan Yulia Ika Wulandari; Rindy Citra Dewi
Jurnal Perilaku Bisnis Kontemporer Vol. 1 No. 3 (2024): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/webm5y96

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh layanan samsat keliling dan pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor dengan sanksi perpajakan sebagai variabel intervening pada kantor samsat kabupaten pesisir selatan. Populasi dari penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar pada kantor samsat kabupaten pesisir selatan pada tahun 2018-2022. Metode pengumpulan data melalui situs observasi dan study kepustakaan. Metode analisis yang digunakan adalah analisis regresi berganda.               Hasil penelitian yang didapatkan berdasarkan uji parsial (uji t) diperoleh layanan samsat keliling berpengaruh terhadap sanksi perpajakan dengan nilai thitung (4.531 > 1.660) dan tingkat signifikan (0.000 < 0.05). Pengetahuan perpajakan tidak berpengaruh terhadap sanksi perpajakan dengan nilai thitung (0.330 < 1.660) dan tingkat signifikan (0.742 > 0.05). Layanan samsat keliling berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (0.2980 > 1.660) dan tingkat signifikan (0.004 <0.05). Pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (0.548 < 1.660) dan tingkat signifikan (0.585 < 0.05). Sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (2.272 > 1.660) dan tingkat signifikan (0.025 < 0.05). Sanksi perpajakan tidak mampu memidiasi layanan samsat keliling terhadap kepatuhan wajib pajak dengan nilai pengaruh langsung sebesar 0.300 dan pengaruh tidak langsung sebesar 0.095 yang berarti bahwa pengaruh tidak langsung lebih kecil dibandingkan dengan nilai pengaruh langsung. Sanksi perpjakan tidak mampu memidiasi pengetahuan perpajakan terhadap kepatuhan wajib pajak dengan nilai pengaruh langsung sebesar 0.050 dan pengaruh tidak langsung sebesar 0.006 yang berarti bahwa pengaruh tidak langsung lebih kecil dibandingkan dengan nilai pengaruh langsung.  
Pengaruh Pengetahuan Keuangan Dan Persepsi Risiko Terhadap Keputusan Investasi Melalui Perilaku Keuangan Sebagai Variabel Intervening Pada UMKM Di Lubuk Begalung Kota Padang Windy Lestari Br Sihombing; Elfiswandi Elfiswandi; Rindy Citra Dewi
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of intellectual capital and capital structure on firm value with financial performance as an intervening variable in companies listed on the Indonesia Stock Exchange during the observation period of the study. Firm value is an important indicator used to assess management success in increasing shareholder wealth and reflecting market perceptions of company prospects. Internal factors such as capital structure policy and intellectual capital management are assumed to contribute to improving both performance and firm value. This research uses a quantitative approach with a causal design. The data used are secondary data derived from published annual financial statements obtained through the official Indonesia Stock Exchange database. The sampling technique applies purposive sampling based on data completeness and consistency criteria during the research period. The analytical methods include multiple regression analysis and path analysis to test both direct and indirect relationships among variables. The results indicate that intellectual capital has a significant effect on financial performance, while capital structure does not significantly affect financial performance. Financial performance has a significant effect on firm value. Indirectly, intellectual capital influences firm value through financial performance, whereas the indirect effect of capital structure through financial performance is not statistically strong. These findings imply that efficient management of knowledge-based assets plays a more important role in enhancing firm value than leverage policy.
Dampak Tingkat Suku Bunga Dan Inflasi Terhadap Harga Saham Melalui Keputusan Investasi Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Di Bei Periode 2020-2024 Jesica Neldi Utami; Elfiswandi .; Rindy Citra Dewi
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of interest rates and inflation on stock prices, with investment decisions serving as a moderating variable. The independent variables in this study are interest rates and inflation, while the dependent variable is stock prices, and the moderation variable is investment decisions. The research method used is Moderated Regression Analysis (MRA) using EViews 10 software. The results of this study indicate that interest rates have a positive and significant effect on stock prices. Inflation has a positive but insignificant effect on stock prices. The moderating effect of investment decisions on the relationship between interest rates and stock prices is positive and significant. Meanwhile, the moderating effect of investment decisions on the relationship between inflation and stock prices is positive but insignificant. This study has implications for investors in making investment decisions in the Indonesian capital market, particularly the stock market.
Co-Authors Agam Mei Yudha Agung Ramadhanu Anatia Agusti Asma Liza Asri Juliani Br Tungkir Avezrima Rahmamuthi Berta Agus Petra Bianda Quinta Syofnevil Chania, Fitriyanti Charli, Chintya Ones Deni Saputra Dodi Suryadi Ebi Abady Putri Elfiswandi . Elfiswandi, Elfiswandi Fajri Rahmi Fajriani Rahma Fitri Fajriani Rahma Fitri Fatma Ariani Geatasha Putri Erant Gina Salsabilah Hanna Pratiwi Hariyono, Ridho Hasmaynelis Fitri Jesica Neldi Utami Mardhatila Fitri Sopali Muhammad Fikri Ramadhan NILA PRATIWI Putra, Ramdani Bayu Putri, Ebi Abady Reza Putri Ayuni Ridho Hariyono Ronni Andri Wijaya Sari, Rr Putri Intan Permata Suci Ramadhani Tri Ayu Parwati Vivi Afriani Windy Lestari Br Sihombing Yamashita Yamashita Yamasitha Yulia Ika Wulandari Yuliana Putri Yuwanda, Tonny Zefri Yenni