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<![CDATA[INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION ]]>
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Nurjanah, Tuty]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v2i1.y2019.p18-25
<![CDATA[This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no significant influence on thin capitalization. ]]>
<![CDATA[Pengaruh Enterprise Risk, CSR Disclosure dan Good Corporate Governance terhadap Enterprise Value ]]>
<![CDATA[Lahagu, Yefita]]>;
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Holiawati, Holiawati]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v8i1.y2025.p92-109
<![CDATA[This study aims to determine and analyze the effect of Enterprise Risk, CSR Disclosure and Good Corporate Governance on Enterprise Value. The type of research is quantitative with secondary data. The data analysis method using panel data regression test using the Eviews 13. The population are energy sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The data collection technique used judgment sampling with a population of 74 companies into 55 research samples processed in this study. The results showed that Enterprise Risk partially affects Enterprise Value, CSR Disclosure partially affects Enterprise Value and Good Corporate Governance partially affects Enterprise Value. The disclosure of non-financial information such as Enterprise Risk, CSR Disclosure and Good Corporate Governance provides a broad perspective for external parties against the stigma of energy sector companies to decided investment decisions. According to signal theory, the disclosure provides confidence and trust to stakeholders to negate negative stigma and support the company to increase company value which is defined through stock prices.]]>
<![CDATA[Capital Intensity Moderates Corporate Risk and Thin Capitalization of Tax Avoidance ]]>
<![CDATA[Ambarita, Parlindungan]]>;
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Rosini, Iin]]>
<![CDATA[ Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities ]]>
Publisher : <![CDATA[Pelopor Publikasi Akademika ]]>
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DOI: 10.59888/ajosh.v2i1.169
<![CDATA[This study aims to determine the effect of corporate risk and thin capitalization on tax avoidance by adding capital intensity as a moderating variable. This research uses a sample of 62 companies from the industrial sector that are listed on the Indonesia Stock Exchange from 2019 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Corporate Risk has an effect on Tax Avoidance, Thin Capitalization has an effect on Tax Avoidance, Capital intensity cannot moderate the effect of corporate risk on Tax Avoidance, Capital intensity cannot moderate the effect of Thin Capitalization on Tax Avoidance]]>
<![CDATA[Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi ]]>
<![CDATA[Asyifa, Nita Laila]]>;
<![CDATA[Rosini, Iin]]>;
<![CDATA[Nofryanti, Nofryanti]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v8i1.1514
<![CDATA[Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.]]>
<![CDATA[Corporate Governance memoderasi Related Party Transaction dan Financial Distress terhadap Penghindaran Pajak ]]>
<![CDATA[Widodo, Yulfian Ibnu Cahyo]]>;
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Rosini, Iin]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v8i1.1502
<![CDATA[This study aims to examine the influence of related party transactions and financial difficulties on tax avoidance with corporate governance as moderating variable. corporate governance. This research uses a population of 92 companies in the consumer goods industry sector listed on the IDX in 2018-2022. The research sample was carried out using a purposive sampling method and obtained 125 company data that met the criteria. The data used is secondary data in the form of financial reports and company annual reports. Data were analyzed using a panel data regression analysis model and moderate regression analysis (MRA) test with E-Views 12 software. According to the findings of the study, related party transactions and financial distress have an effect on tax avoidance. Corporate governance cannot moderate the influence of related party transactions on tax avoidance. Corporate governance cannot moderate the influence of financial distress on tax avoidance.]]>
<![CDATA[Pengaruh Corporate Social Responsibility dan Green Accounting Terhadap Kualitas Laba dengan Type of Industry sebagai Variabel Moderasi ]]>
<![CDATA[Febriyanti, Eny]]>;
<![CDATA[Rosini, Iin]]>;
<![CDATA[Nofryanti, Nofryanti]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v8i1.1477
<![CDATA[The aim of this research is to examine, across all industries listed on the BEI in 2019-2021, the influence of CSR and environmentally friendly accounting on earnings quality, by controlling for the influence of industry type. Quantitative methods were used in this research. This research uses data from 65 companies traded on the Indonesia Stock Exchange between 2019-2021 as the sample. Panel data regression analysis is used to analyze the data. This research finds that there is a negative relationship between corporate social responsibility and earnings quality, and there is a similar negative relationship between environmentally friendly accounting and earnings quality. There is no relationship between corporate social responsibility (CSR) and industry type, and there is no relationship between industry type and green accounting.]]>
<![CDATA[REAKSI PASAR MEMODERASI GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN ]]>
<![CDATA[Anggrainy, Faza Wahyu]]>;
<![CDATA[Rosini, Iin]]>;
<![CDATA[Nofryanti, Nofryanti]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025) ]]>
Publisher : <![CDATA[Unversitas Prof. Dr. Moestopo (Beragama) ]]>
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DOI: 10.32509/jakpi.v5i2.6507
<![CDATA[Kinerja keberlanjutan (sustainability performance) merupakan elemen strategis bagi perusahaan sektor energi mengingat tingginya kontribusi sektor ini terhadap emisi karbon nasional serta meningkatnya tuntutan investor dan regulator terkait penerapan prinsip Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh growth option dan public ownership terhadap kinerja keberlanjutan dengan reaksi pasar sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif asosiatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan. Populasi penelitian mencakup seluruh perusahaan sektor energi, dengan teknik purposive sampling sehingga diperoleh 24 perusahaan sebagai sampel. Kinerja keberlanjutan diukur menggunakan rasio pengungkapan Global Reporting Initiative (GRI), growth option diukur dengan Price to Book Value (PBV), public ownership diukur dengan persentase kepemilikan saham publik, dan reaksi pasar diukur menggunakan Cumulative Abnormal Return (CAR). Ukuran perusahaan dan profitabilitas digunakan sebagai variabel kontrol. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA).]]>
<![CDATA[Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Aziz, Abdul]]>;
<![CDATA[Hastuti, Hilda Sri]]>;
<![CDATA[Iryanis, Iryanis]]>;
<![CDATA[Prio, Maria Novita]]>;
<![CDATA[Pratiwi, Wulandari]]>;
<![CDATA[Nofryanti, Nofryanti]]>
<![CDATA[ JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): JUNI 2025 JURNAL PARADIGMA: Journal of Sociology Research and Education ]]>
Publisher : <![CDATA[Labor Program Studi Pendidikan Sosiologi ]]>
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DOI: 10.53682/jpjsre.v6i1.11470
<![CDATA[Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance < em>dan Leverage < em>terhadap Financial Performance< em> Data yang digunakan diambil dari publikasi laporan keuangan di website < em>Bursa Efek Indonesia pada Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Jenis penelitian ini adalah penelitian kuantitatif Populasi dalam penelitian adalah Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Teknik pengambilan sampel menggunakan teknik purposive sampling < em>diperoleh sebanyak 153 sampel penelitian Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews < em>12 Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance < em>dan leverage < em>berpengaruh terhadap performance financial < em>Secara parsial menunjukan bahwa good corporarate governance < em>tidak berpengaruh terhadap performance financial < em>dan leverage < em>berpengaruh terhadap performance financial< em> Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance < em>terhadap Financial Performance < em>dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage < em>terhadap Financial Performance< em> < p>]]>
<![CDATA[Examining The Relationship Between Dividend Policy and Stock Price Movements ]]>
<![CDATA[Nofryanti, Nofryanti]]>;
<![CDATA[Narendro, Wika Nandayana]]>;
<![CDATA[Salsabila, Jihan Qanita]]>
<![CDATA[ The Future of Education Journal Vol 5 No 1 (2026) ]]>
Publisher : <![CDATA[Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa ]]>
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DOI: 10.61445/tofedu.v5i1.1646
<![CDATA[This study examines and summarizes the relationship between dividend policy and stock price movements in the consumer non-cyclicals sector. The research aims to determine whether dividend policy contributes to investor confidence and influences stock price behavior. The study employs a panel data approach with a two-year observation period (2023–2024) and uses purposive sampling to select 26 companies listed on the Indonesia Stock Exchange. Descriptive statistical analysis is applied to capture variations in stock prices and dividend payout ratios. This research adopts a quantitative descriptive approach, which systematically and structurally describes relevant phenomena and characteristics based on numerical data. The findings indicate that a high Dividend Payout Ratio (DPR) is not necessarily accompanied by an increase in stock prices. This result suggests that investors’ decisions in valuing company shares are not solely influenced by the magnitude of dividends distributed, but also by other fundamental and market-related factors.]]>
<![CDATA[Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan ]]>
<![CDATA[Andhika Aria Bhava]]>;
<![CDATA[Nofryanti, Nofryanti]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7328
<![CDATA[The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.]]>
