p-Index From 2021 - 2026
11.416
P-Index
This Author published in this journals
All Journal e-GIGI Jurnal Rekayasa dan Manajemen Sistem Industri AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Pendidikan IPA (JPPIPA) JPM (Jurnal Pemberdayaan Masyarakat) qolamuna : Jurnal studi islam Jurnal PAJAR (Pendidikan dan Pengajaran) Loquen: English Studies Journal Media Ilmu Kesehatan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ELITE Journal: Journal of English Linguistics, Literature, and Education Kappa Journal Jurnal Ilmu Komputer dan Bisnis Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Sains dan Teknologi Journal of Research in Business, Economics, and Education Business, Economics and Entrepreneurship Global Financial Accounting Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal Informatic, Education and Management (JIEM) Bedelau: Journal of Education and Learning Tekno Aulama: Jurnal Teknologi Pendidikan Islam Muhasabatuna: Jurnal Akuntansi Syariah Arus Jurnal Sosial dan Humaniora Jurnal Ilmu Kebidanan dan Kesehatan MATHunesa: Jurnal Ilmiah Matematika Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Riset Hukum Keluarga islam Procedia of Social Sciences and Humanities Journal of Artificial Intelligence and Engineering Applications (JAIEA) Medika Trada Sahid Banking Journal Edukasiana: Jurnal Inovasi Pendidikan Commerce Law Cessie : Jurnal Ilmiah Hukum Tamaddun Paradoks : Jurnal Ilmu Ekonomi JEKSya Jurnal Ekonomi dan Keuangan Syariah Lentera Conference on Community Engagement Project (Concept) Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi National Conference for Ummah Ekasakti Matua Jurnal Manajemen Handasah Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Karimah Tauhid Jurnal Sains Student Research JOURNAL OF MIDWIFERY AND COMMUNITY HEALTH Journal of Islamic Psychology and Behavioral Sciences Trigonometri: Jurnal Matematika dan Ilmu Pengetahuan Alam Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Journal of Psychology and Social Sciences JURNAL RISET DIWA BAHARI Journal of Society Innovation and Development (JSID) Jurnal Malikussaleh Mengabdi Jurnal Penelitian Pendidikan Indonesia (JPPI) SAJARATUN : Jurnal Sejarah dan Pembelajaran Sejarah EDUJ : English Education Journal EJI (English Journal of Indragiri) : Studies in Education, Literature, and Linguistics Jurnal Pengabdian Masyarakat International Conferences On Early Childhood Education Proceedings Jurnal ATMOSPHERE International Journal of Economics, Business and Innovation Research Hikamatzu Journal of Multidisciplinary Research JPFT (Jurnal Pendidikan Fisika Tadulako Online) Jurnal Elektronik Pendidikan Matematika Tadulako An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Jurnal Pendidikan Edukasi Kusuma Bangsa JPT : Jurnal Pendidikan Tematik Teknno Aulama: Journal of Islamic Educational Technology Journal of Islamic Education and Learning
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Global Financial Accounting Journal

Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance Anita; Fatmasari, Agustini
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8911

Abstract

Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
The Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10137

Abstract

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.
Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance Anita; Fatmasari, Agustini
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8911

Abstract

Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Co-Authors Adawiyah, Wiwik Robiatul ade Adnan Zulkarnain Agus Muchsin Ahmad Ahmad N Ahmad Nuril Ainul Yaqin Ajeng Kartika Aprilia Santi Alek Maulana Alhaj, Ahsani Zuhdi Ali Imron Alkadri, Syarifah Putri Agustini Amara Zikriani Ananda Ananda Nasution, Tasha Bella Andi Fatmawati Andini, Ary Anggraini Anton Sitepu Apriadiannur Apriani, Dede Arfandy Dinsar Aria Mahardika Arsyam, Ulfanita Asri Paramita Puspitasari Asrul Abdullah Astuti, Amelia Dwi Atikah Wati, Atikah Atjo, Andi Arham Audri Medina Auliya Isti Makrifa Auryn Rahma Fakhirah Kimi Ayu Batu Bara Azlia, Wifqi Azqiyah S L Azzahra Julia Nadia Azzahra, Siti Faisyah Bogor Lumbanraja BRIGITA PURIDAWATY Budi Harsono Cahyani, Anisa’ Dwi Candra Dewi Chairunisa Muh.Said Chairunnisa Chandra, Budi Cindy Destika Corry Yohana Cut Yuniwati Damayanti, Aries Tika Daniel Ronald S P Darinda Sofia Tanjung Dewi, Sistri Kartika Dhevin Ghoward Dhiki, Katarina Dita Oki Berliani Dwi Amalina Putri Dwi Nuryani, Dina Edi Ekky RB Herlambang Eko Sutrisno, Eko Endang Ekowati Erly Ekayanti Rosyida Ermi Suryani erna wati Eti Sukadi, Eti Eva Purwita Fadhila Ratu Pratiwi Fandy Adpen Lazzavietamsi Fatiha, Fita Fatiyani Fatmasari, Agustini Ferdiansah, Muhammad Irdam Filda Ulandari Francesca, Cindy Fridayanti Hutabarat Gemilang, Michael Surya Ghina Ardhillah Ghoward, Dhevin gustiana Hanifah Hanna Wirena Putri Harimbi Setyawati Hayatun Nufus Hertiana, Elin Hidayani, Selnistia Huda, Allena Jasmine Putri Iis Marsithah Ilzamudin Indrijawati, Aini Indryani Ira Nofita Sari Irawati Nur Istanti , Mamik Dwi iswanto ita maulida Januar Noor, Rahmat Jasman, Henra Jessica Jhoni Jihan Baihirah Jingga Ramadhona Joko Siswanto Josephine Vania Wisnurusnadia Justin, Wa Ode Sitti Juwita Kardina, Rizki Nurmalya KARTIKA, NURIL Kelvin Khairil Razali Khairul, Khairul Ikhwan Kheryadi Khosyatillah Musfikhuna Krisyadi, Robby Laidy, Yenny Lalu Topan Sulistiyono Latifa Azzahra Latifatul Mutoharoh Liliawaty, Winny Lilla Puji Lestari Listiani, Alda Lubis, Mery Christyn Lutfiani Diah Lestari Mahfud, Chairul Rusyd Mansur, AH Marcelino Andrianto Sukardjono MasrBABSi Mawardi, Kholiq Megawati Beddu MIRA YULIA Miranda, Cantika Moetia, Meristika MS, Shaharuddin Muh Hasbi Muhammad Akbar Muhammad Rio Hendratama MUHAMMAD YUSUF Muhani, Nova Murdiansyah, Lalu Medi Musleh, Mohammad Mustika Suci Nadia Rizkiana Nadia Safana Nafiah Naili Ismawati Nailul Khofifah Najib, M. Thoha Ainun Nanda Norisa Nanik Astuti Rahman Nathania, Devona Neta Dian Lestari Ningsi, Suci Cahaya Ninis Oktaviani KT Nira Radita Nur Kholisah Nuraeni Silfani, Ani Nurlaili Nurrina Zulfa Nurul Mubin Nurul Wiji Astuti Panca Roozika Pankrasia Elisabeth Bota Keupung Permana, Dani Pirma Maleahki Satya Negara Pasaribu Pramudya, Dita Prasetiawan, Jauhari Pratiwi, Nova Puspitadewi, Susi R. Puspitasari, Anita Yuli Qadri Rasyid, Nur Qurrotu Aini Aini Radi Ubaidillah Rafida Khairani Rahayu, Silvia Ramli, Nurlaili Raodah , Putri Reira Izzatunisa Remba Yanuar Efranto Remigius Abi, Antonius Rendi Praja Pratama Renny Rachmayuliati Retno Dwigustini Revalina Stevy Reza Khoirunnisa Reza Mahendra Rico Rumapea Rifki Muntaqo Riri Tanasya Putri Risnawati RIZKI AMALIYAH Rizki Nurmalya Kardina Rizky Meidiana Faradila Robiah Adawiyah, Siti Ruslan Abdullah Ruslan Jamil Saleh, Obet Rahman Samingan Samsuar Sanny Andjar Sari Sanny Anjarsari Setiawan, Koesworo Setiowati, Ike Sholikhah, Faizatus Silaban, Patri Simangungsong, Enjelita Simanjuntak, Erika Sinaga, May Tabitha Siswi Astuti Sitorus, Yolanda Sri Ernawati Steven Subari Sudiarto Sugianto Suherman Sukarelawati SULASTRI Sulhizah Wulan Sari Suroso Susanto, Ferri Sutrisno Eko Syamsuryana, Nur Syar'i, Ahmad Tang, Sukiantono Tasyarani, Nazla Tazkiah, Nita Tazkiyatunnafs Elhawwa telaumbanua, Seprimayani Teti Chandrayanti Tetra Dewi, Fatwa Sari Thantawi, Tubagus Rifqy Tini, Neng Trsina, Andika Uma, Susana Windira Usep Suhud Viktor Manuel Subagio Wahyu Agung Hidayatullah wana, Muawanah Wasehudin Winda sherly utami Wintarsih Yanti, Eva Nila Yenny Laidy Yeny Yosef Dentis Yudi Surono Yuliana Yuliana Yulianawati, Ida Yuliastanty, Susy Yulyani, Vera Yusnaini Zahwa, Nadila Zuraidah