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All Journal Jurnal Akuntansi & Auditing Indonesia Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Assets: Jurnal Akuntansi dan Pendidikan Profita : Komunikasi Ilmiah dan Perpajakan Banque Syar'i : Jurnal llmiah Perbankan Syariah Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Dynamic Management Journal Jurnal Abdimas Kartika Wijayakusuma MOVE: Journal of Community Service and Engagement Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Manajemen Digital Business Journal (DIGIBIS) Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Indonesian Journal of Accounting and Governance Journal of Accounting and Business Education
Fitriana, Amalia Indah
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Determinasi Debt to Equity Ratio: Current Ratio, Return on Asset, Fixed Asset Ratio, Basic Earning Power Ratio pada Perusahaan di BEI Fitriana, Amalia Indah; Febrianto, Hendra Galuh
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis terhadap struktur modal pada sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Populasi dalam penelitian ini sebanyak 85 perusahaan dan didapatkan sampel penelitian dengan menggunakan teknik purposive sampling sebanyak 16 perusahaan selama 4 tahun sehingga menghasilkan 64 data penelitian. Metode analisis data yang digunakan, yaitu analisis regresi data panel melalui program EViews. Hasil penelitian menunjukkan bahwa variabel likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis berpengaruh secara simultan terhadap struktur modal. Sedangkan secara parsial, variabel likuiditas, profitabilitas, dan struktur aktiva berpengaruh negatif terhadap struktur modal, serta variabel risiko bisnis berpengaruh positif terhadap struktur modal. Implikasi penelitian menunjukkan bahwa likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis mampu memberikan pengaruh yang besar pada struktur modal sehingga diharapkan bagi perusahaan untuk lebih memperhatikan pendanaan yang digunakan guna menjaga kelangsungan usaha
Strategi Pengelolaan Leverage, Investment Opportunity Set, dan Profitabilitas untuk Meningkatkan Kualitas Laba pada Perusahaan Manufaktur di BEI Febrianto, Hendra Galuh; Fitriana, Amalia Indah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 3 (2024): Juli
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i3.15663

Abstract

Penelitian ini bertujuan untuk menguji pengauh Leverage, Investment Opportunity Set (IOS), dan Profitabilitas terhadap Kualitas Laba. Leverage yang diukur menggunakan debt to equity ratio, Investment Opportunity Set (IOS) diukur menggunakan MV/BVA (market value of book to asset value), dan Profitabilitas yang diukur menggunakan return on assets. Sedangkan Kualitas Laba diukur menggunakan Earning Quality (EQ). Penelitian ini menggunakan jenis penelitian kuantitatif. Teknik pengambilan sampel menggunakan menggunakan metode purposive sampling. Sehingga didapatkan sampel 10 perusahaan dari 26 perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia (BEI) selama periode 2017 – 2021. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa: (1) Leverage tidak memiliki pengaruh terhadap Kualitas laba, (2) Investment Opportunity Set (IOS) tidak memiliki pengaruh terhadap kualitas laba , (3) Profitabilitas memiliki pengaruh terhadap Kualitas Laba
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value Febrianto, Hendra Galuh; Priharta, Andry; Hakim, Luqman; Fitriana, Amalia Indah; Ali, Ahmad Fariz bin
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art13

Abstract

This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the Indonesian Stock Exchange between 2020 and 2024. The sample was selected via purposive sampling, and the data were analysed using panel regression in Stata 17. The findings show that green investment, the presence of a CEO gender, and environmental charges all have a significant positive impact on firm value. Furthermore, CSR measured according to the Global Reporting Initiative (GRI) Standards 2021 strengthens the links between green investment and company value, CEO gender leadership and firm value, and environmental costs and firm value. These findings emphasise the strategic importance of CSR in increasing the value relevance of sustainability programs and gender-inclusive leadership. The study contributes to the growing literature on ESG (Environmental, Social, and Governance) by presenting empirical findings from an emerging market environment.
ENVIRONMENTAL PERFORMANCE AND COST IN SUSTAINABILITY REPORTING: TWO MODERATING MECHANISMS Mikail Kartaloğlu; Hendra Galuh Febrianto Febrianto; Amalia Indah Fitriana
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 3 (2026): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/qhq9d697

Abstract

This study examines the effects of environmental performance and environmental cost on sustainability reporting and investigates whether stakeholder pressure and independent commissioners strengthen these relationships. A quantitative research design is employed using 64 firm-year observations from 16 publicly listed Indonesian companies during 2021–2024. Secondary data are analyzed using panel-data regression with interaction terms to examine the proposed moderating effects. The results show that environmental performance and environmental cost positively affect sustainability reporting. Independent commissioners also have a positive direct effect on sustainability reporting. Furthermore, stakeholder pressure strengthens the positive relationships between environmental performance and sustainability reporting and between environmental cost and sustainability reporting. Independent commissioners similarly strengthen both relationships. The regression model is statistically significant, with an R-squared of 0.725 and an adjusted R-squared of 0.701. The findings indicate that environmental practices are more strongly translated into sustainability reporting when firms face greater stakeholder pressure and possess stronger independent oversight. The study contributes to legitimacy and stakeholder perspectives by integrating external stakeholder pressure and internal governance mechanisms within a dual-moderation framework.
CEO Busyness, Climate Risk, and Capital Structure on Firm Value: Evidence from High-Carbon Firms in Indonesia Andi Kusuma Negara; Hendra Galuh Febrianto; Dede Sunaryo; Amalia Indah Fitriana; Mikail Kartaloğlu
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 2 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i2.24171

Abstract

Corporate governance and sustainability issues are increasingly urgent areas of research, especially for carbon-intensive companies facing regulatory pressures and market expectations regarding climate risks. The urgency of this research lies in the need to understand how internal factors, in the form of CEO busyness and external factors in the form of climate risk, affect company value, as well as how financial policies through capital structures can play a role as a mitigation mechanism. The purpose of this study is to analyze the influence of CEO busyness and climate risk on firm value, and to test the role of capital structure as a mediating variable. This study employs a quantitative, structural equation modeling (SEM-PLS) approach on a sample of carbon-based companies in Indonesia. The results show that CEO busyness and climate risk negatively affect firm value, while capital structure positively affects firm value. In addition, the capital structure has been proven to partially mediate the influence of CEO busyness and climate risk on firm value. These findings confirm that the right funding policies can mitigate the negative impact of weak internal governance and external pressures, such as climate risks. The contribution of this research is to strengthen Agency Theory, Legitimacy Theory, and Trade-Off Theory with new empirical evidence in the context of carbon-based enterprises. The novelty of this research lies in integrating the three theoretical perspectives into a single conceptual framework and in emphasizing the role of capital structure as both a compensation mechanism and an adaptation to internal and external factors that affect the company’s value.
Governance and Firm Value: Audit Committee and Ownership as Moderators Dede Sunaryo; Hendra Galuh Febrianto; Lena Erdawati; Amalia Indah Fitriana; Mikail Kartaloğlu
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.64196

Abstract

Amid rising investor scrutiny and ESG-driven valuation pressures, the governance quality of consumer goods firms in emerging markets remains inconsistent. This study investigates how transparency, board independence, institutional Ownership, and audit committee effectiveness influence firm value, addressing the urgent need for integrated governance strategies in Indonesia’s Primary Consumer Goods sector. Using panel data from 2020 to 2024 and a fixed-effects regression model, the study tests the direct and moderating effects of governance variables. Results confirm that transparency and board independence significantly enhance firm value, while institutional ownership and audit committee effectiveness not only exert direct influence but also strengthen governance-performance linkages through interaction effects. The study contributes to governance literature by validating the layered nature of internal and external mechanisms and introducing a dual moderation framework. Its novelty lies in empirically demonstrating how governance synergies, rather than isolated mechanisms, drive valuation outcomes. Practically, the findings urge firms to institutionalise governance audits, attract strategic investors, and reinforce board-audit alignment. The study offers actionable insights for regulators, investors, and boards seeking to optimise governance for sustainable value creation.
Co-Authors Abdul Karim Abdul Rauf Agung Budi Ahmad Zaki Mubarok, Ahmad Zaki Ali, Ahmad Fariz bin Andi Kusuma Negara Andi Kusuma Negara Andry Priharta Apriliyana, Vertian Atthariqiyah, Yuliani Dede Sunaryo Dede Sunaryo Dhea Zatira Eko Narto Utomo Febrianto, Hendra Galuh Hamdani Hamdani Haq, Saiful Haziqi, Muhammad Hassan Hendi Eka Sumarga Hendra Galuh Febrianto Febrianto Humairoh, Humairoh Januar Eky Pambudi Kaswoto, Junet Khairunisa, Vera Khairunisa Kurniastuti, Cahyani Lena Erdawati Lisdewi Mulyati Luqman Hakim Mega Diana Mikail Kartaloğlu Mikail Kartaloğlu Mikail Kartaloğlu Mikail Kartaloğlu Mikrad mikrad Mubarok, Ahmad Zakki Negara, Andi Kusuma Nurholisoh, Nurholisoh Pratiwi, Linda Dwi Priyatna, Eka Hendra Rohmansyah, Budi Rohmansyah, Budi Siti Nurhaliza Sunaryo, Dede Tekni Megaster Utomo, Eko Narto Yoga, Randi Febri Zhafirah, Adzra