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Journal : Research in Accounting Journal

Behavioral Accounting Aspects in Profit Planning and Budgeting Sitanggang, Devi Romauli Br; Silaban, Naomi Putri Sion; Apriyanti, Pasca; Megawati, Putri; Suryadi, Nanda
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3175

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.
The Impact of Corporate Social Responsibility and Investment Opportunity Set on Firm Value: The Moderating Role of Good Corporate Governance Suryadi, Nanda; Yusnelly, Arie; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7643

Abstract

This study aims to provide empirical evidence on the influence of Corporate Social Responsibility (CSR) and Investment Opportunity Set (IOS) on Firm Value, with Good Corporate Governance (GCG) as a moderating variable in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The research population consists of all SOEs listed on the IDX within the specified period. A purposive sampling method was employed, using specific criteria determined by the researcher, resulting in a sample of 14 companies out of a total of 24. The hypotheses in this study were tested using the Outer Model and Inner Model through the SmartPLS v3.0 software. The results of the study conclude that Corporate Social Responsibility has no significant effect on Firm Value, while the Investment Opportunity Set does have a significant impact on Firm Value. Furthermore, Good Corporate Governance strengthens the relationship between Corporate Social Responsibility and Firm Value, but does not moderate the relationship between the Investment Opportunity Set and Firm Value.
The Mediating Role of Good Corporate Governance in the Relationship Between Capital Structure, Investment Opportunity Set, Corporate Social Responsibility, and Firm Value Suryadi, Nanda; Yusnelly, Arie; Zahra, Tiara Aulia; Firmansyah, Muhammad; Castro, Jose Antonio Lopez
Research in Accounting Journal (RAJ) Vol. 6 No. 1 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i1.10464

Abstract

This study aims to provide empirical evidence on the mediating role of Good Corporate Governance (GCG) in the relationship between capital structure, investment opportunity set (IOS), corporate social responsibility (CSR), and firm value in state-owned enterprises listed on the Indonesia Stock Exchange during the 2019–2024 period. The population comprised all 24 listed state-owned enterprises, from which 14 firms were selected using purposive sampling based on predetermined criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0, applying both outer and inner model evaluations. The findings indicate that CSR and capital structure do not have a direct significant effect on firm value, whereas the investment opportunity set positively influences firm value. Furthermore, Good Corporate Governance strengthens the relationship between CSR and firm value as well as between capital structure and firm value. However, GCG does not moderate the relationship between the investment opportunity set and firm value. These findings highlight the strategic importance of governance mechanisms in enhancing the value relevance of corporate financial and social policies within state-owned enterprises.
Co-Authors Abdi Fadhlan Adel, Ichsanul Reihan Afriyeni, Afriyeni Aini, Fauqah Nuri Albahi, Muhamad Allyah, Nova Nur Amellia Jamil Amir Husin Anjelina, Juwita Annisa Fitri, Annisa Apriyanti, Pasca Arie Yusnelly Aris, Muhammad Arya Arwanda Asmi, Rahmawati Ayu, Kemala Azmi, Zul Brillyandra, Fradini Burhan Burhan Burhan Burhan Burhan Burhan Burhan, Burhan Cahyani, Nurul Dita Castro, Jose Antonio Lopez Chika Chika Deli, Mazzlida Mat Desmawati Desmawati Desmawati Desmawati Deswarta Deswarta Dewi, Aminar Sutra Dya Septy Ayu Alfiany Ellyan Sastraningsih Fadhil, Muflihul Fito albajili Fitri Amalia Fizari Abu Hassan Asari, Fadli Gisatriadi, Norman Gulo, Willyams Putra Gustina, Ira Hafiza Putra Hamzah, Zulfadli Harahap, Raja Sakti Putra Hesti Syafitri Hidayat, Mhd. Nanang Identiti Ikhwani Ratna Ilham, M. Imam Hanafi Insani, Yayang Nur Islami, Ramadahniel Ismail Ritonga Jalaluddin Abdul Malek, Jalaluddin Abdul Jamil, Poppy Camenia Kemala Dewi, Kemala Khairi, Muhammad Fakhri Khairudin Khairudin Kusdiana, Yayu M Azmi M Azmi M. Nur, Nuriman Maemonah, Maemonah Mahera, Rofiqo Meili Martha, Lidya Mayliza, Riri Megawati, Putri MHD. ALDO SOFYAN Mudinillah, Adam Muhammad Albahi Muhammad Arif Muhammad Firmansyah Mukhlis Mukhlis Musa, Sulaiman Museliza, Virna nanang nanang Nasrah, Hidayati Novia Rahmawati Nuraini, Ratna Nurani, Ratna Nurhayati OKTA VIARNI, WINDY Permana, Febrian Purwati, Astri Ayu Putri Ayu Solihat Putri, Yusmila Rani Raftul Fedri Rahayu, Sri Wike Raja Sakti Putra Harahap RAJENDRA, REZA Ramadahniel Islami Rangkuti, Ayub Ratna Nuraini Ratna Nurani Ratna Nurani Rauf, Ummu Ajirah Abdul Reni Farwitawati, Reni Rimet, Rimet Roza Linda Roza Linda Ryla Lidia Susanti Sabarno Dwirianto Sansitika, Desy Ria Saputra, Iin Saputra, Randa Fajar Sastraningsih, Ellyan SEPTI RAHAYU, YOLANDA Silaban, Naomi Putri Sion Sinaga, Annisa Nauli Sismita, Nafia Sitanggang, Devi Romauli Br Siti Rahma Sitti Rahma Sitti Rahma, Sitti Sitti Rahmah Sri Lestari Ugli, Tilovmurodov Dostonbek Furqat Urniyanti, Rika Utariani, Ni Ketut Raka Viyati, Gusnel Wahyuningsih, Eny Yohan Fitriadi Yudi Yudi Yulianti, Sindi Yulyanti, Sinta Yusmelia, Annisa Yusmila Rani Putri Yusnellly, Arie Yusra, Yusra Zahra, Tiara Aulia Zerrin, Zerrin Zulhelmy