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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JABE (Journal of Accounting and Business Education) Jurnal Manajemen & Keuangan Jurnal Akuntansi STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Profita : Komunikasi Ilmiah dan Perpajakan Banque Syar'i : Jurnal llmiah Perbankan Syariah Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JMB : Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis Business Management Journal Program Studi Manajemen Jurnal Riset Akuntansi Kontemporer JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) BUDGETING : Journal of Business, Management and Accounting Buletin Poltanesa Dynamic Management Journal MOVE: Journal of Community Service and Engagement International Journal of Management Science and Information Technology (IJMSIT) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Manajemen Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Management Studies and Business Journal Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Indonesian Journal of Accounting and Governance Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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THE URGENCY OF TAX AVOIDANCE MODERATED BY THE UTILIZATION OF TAX HAVENS COUNTRY Wahyunita, Tiara; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4815

Abstract

Background: Tax avoidance can work because there is tax planning in advance from the taxpayer. This tax planning is legal because it utilizes loopholes that are not regulated in tax regulations. If tax planning meets business needs, the results can be said to be good.Objective: The purpose of this study is to examine how the use of tax avoidance as a moderating factor impacts thin capitalization, capital intensity, and corporate social responsibility.Research Methods: This is a quantitative study that applies hypothesis testing. This study involved 26 manufacturing companies listed on the IDX from 2017 to 2021. The purposive sampling method was used to collect data. The data was tested with multiple linear regression.Research Results: Thin capitalization and capital intensity have a significant positive effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. The use of tax havens country cannot moderate the influence between thin capitalization and corporate social responsibility on tax avoidance.Originality/Wideness of Research: Using data from 2017-2021, this study investigates the relationship between thin capitalization, capital intensity, and corporate social responsibility on tax avoidance with the use of tax havens as moderation. 
PENGARUH KECUKUPAN MODAL TREHADAP MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris Pada Bank Prekreditan Rakyat di Kota Tangerang) Febrianto, Hendra Galuh; Fazira, Rabitha
Dynamic Management Journal Vol 3, No 1 (2019): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v3i1.1542

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen risiko likuiditas BPR di Kota Tangerang melalui kecukupan modal dengan tujuan akhir merekomendasikan kebijakan untuk memperbaiki manajemen risiko likuiditas BPR. Jenis penelitian ini menggunakan jenis penelitian eksplanatori dengan pendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada panel data laporan keuangan 20 BPR di Tangerang dari tahun 2012 sampai 2016. Ada dua kelompok variabel yang digunakan dalam penelitian ini. Variabel terikat dalam penelitian ini adalah risiko likuiditas diukur dengan current ratio. kecukupan modal diukur dengan capital adequacy ratio ( CAR ). Hasil penelitian ini menunjukkan bahwa kecukupan modal berpengaruh signifikan terhadap Manajemen Risiko Likuiditas pada Bank Perkreditan Rakyat..Kata Kunci : Kecukupan Modal dan Manajemen Risiko Likuiditas
THE MODERATING EFFECT OF PROFITABILITY ON DIVIDEND POLICY IN INDONESIAN INFRASTRUCTURE COMPANIES Abdul Karim, Abdul Karim; Felina C Young, Felina C Young; Yuana Fasya Purnamasari, Yuana Fasya Purnamasari; Hendra Galuh Febrianto, Hendra Galuh Febrianto; Dhea Zatira, Dhea Zatira; Amalia Indah Fitriana, Amalia Indah Fitriana
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22566

Abstract

Research on the dividend policy of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023 is important, as this sector plays a vital role in economic growth. Infrastructure companies require substantial capital for long-term projects, so their dividend policies reflect a priority on profit allocation, both for reinvestment and distribution to shareholders. The study aims at providing insights into the factors influencing dividend policy in the sector. Using quantitative methods with panel data regression and moderation analysis, the authors analyzed 63 purposively sampled companies. The results showed that solvency and growth had no partial effect on dividend policy, whereas liquidity did. However, when tested simultaneously, three variables solvency, growth, and liquidity significantly affected dividend policy. Profitability only moderates the company's growth influence. These findings serve as a guide for policymakers and close the gap in previous research on the role of profitability as a moderation variable.
PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/jax35044

Abstract

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company. The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017. In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
Environmental Management Accounting and Green Innovation on Financial Performance: The Moderating Role of Regulatory Pressure Amalia Indah Fitriana; Febrianto, Hendra Galuh; Andi Kusuma Negara; Januar Eky Pambudi; Mikail Kartaloğlu
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12585

Abstract

This study examines the influence of Environmental Management Accounting (EMA) and Green Innovation (GI) on financial performance, with Regulatory Pressure (RP) serving as a moderating variable. Data from 150 manufacturing firms in Indonesia (2020–2025) reveal that both EMA and GI significantly enhance Return on Assets (ROA), affirming their strategic role beyond compliance. Moderation analysis further reveals that RP strengthens the positive relationship between EMA and ROA, as well as between GI and ROA, suggesting that external regulatory forces serve as institutional catalysts that enhance the effectiveness of sustainability practices. The findings contribute to Institutional Theory and Resource-Based View by demonstrating how regulatory mechanisms reinforce the strategic value of internal capabilities. Practically, this study provides insights for managers and policymakers to design regulatory frameworks that not only enforce compliance but also incentivise green transformation through digitalisation and strategic partnerships. While the study is limited to Indonesian manufacturing firms, it opens up avenues for cross-sectoral and cross-country research that incorporates qualitative dimensions and mediating variables. Overall, this research underscores the importance of aligning internal sustainability strategies with external regulatory contexts to optimise financial outcomes.
Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax? Elsa Fauzia; Januar Eky Pambudi; Hendra Galuh Febrianto
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3267

Abstract

This study aims to analyze the influence of institutional ownership on a company's effective tax rate by considering green accounting, capital intensity, and deferred tax expense. Using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023, this quantitative research applies purposive sampling to select samples from a population of 219 firms. Data were obtained from sustainability and annual reports. The findings reveal that green accounting and deferred tax expense significantly affect the effective tax rate, while capital intensity does not. Furthermore, institutional ownership moderates the effects of green accounting and deferred tax expense on the effective tax rate but does not moderate the effect of capital intensity. These results have practical implications for companies aiming to design more efficient tax strategies, and for investors evaluating corporate tax policies before making investment decisions. From a regulatory perspective, the findings offer valuable insights for creating tax policies that enhance corporate transparency and accountability. The study presents novelty by simultaneously examining green accounting, capital intensity, and deferred tax expense with institutional ownership as a moderating variable—an approach rarely applied in the manufacturing sector. This combination offers new perspectives on the interrelation between environmental practices, asset structure, tax planning, and investor influence. Institutional ownership, in particular, highlights how shareholders can play a role in shaping sustainable and transparent corporate tax policies.
How Workload and Role Conflict Affect Employee Performance Through Burnout: a Mediation Analysis Rd. Roro Anggraini Soemadi; Hendra Galuh Febrianto; Mikail Kartaloğlu; Amalia Indah Fitriana; Riski Ulan Sari
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 20 No. 1 (2026)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2026.v20.i01.p03

Abstract

Burnout syndrome, characterized by emotional exhaustion, depersonalization, and reduced personal accomplishment, often arises from excessive workload and unresolved role conflict. This study examines the impact of workload and role conflict on employee performance, with burnout as a mediating variable. A quantitative approach was employed, using questionnaires distributed to service sector employees, and data were analyzed through Structural Equation Modeling (SEM). Results reveal that workload and role conflict significantly and negatively affect employee performance. Both factors also positively contribute to burnout, which in turn reduces performance. The findings confirm that burnout mediates the relationship between workload and role conflict with employee performance. This study highlights the importance of managing workload proportionally and addressing role conflict to prevent burnout. Theoretical contributions enrich human resource management literature, while practical implications provide organizations with strategic insights to design interventions that enhance workplace well-being and sustain optimal employee performance.
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Hendra Galuh Febrianto; Januar Eky Pambudi; Dede Sunaryo; Amalia Indah Fitriana; Sandrina Dehavilan
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study investigates the impact of tax avoidance and green accounting on corporate value, with Corporate Social Responsibility (CSR) serving as a moderating variable. Methodology/approach: The research involved is included in quantitative analysis. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12. Findings: The study findings suggest that avoiding taxes has little effect on the value of a company. However, green accounting does affect firm value. In addition, the correlation between green accounting and firm value and tax avoidance and firm value are both unmodified by corporate social responsibility. The worth of a company is unaffected by tax avoidance, it seems. Green Accounting hurts The value of the enterprise. CSR is unable to act as a mediator between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link connecting Green Accounting Criteria to Business Value.  Practical implications: The outcomes of this study are expected to help investors make decisions, and it is hoped that this research can develop theories about the value of companies. Originality/value: This research will complement existing research, and what distinguishes it from other research is the CSR variable, which is the moderation variable, where there are still few who include these variables.
Governance and Firm Value: Audit Committee and Ownership as Moderators Sunaryo, Dede; Febrianto, Hendra Galuh; Erdawati, Lena; Fitriana, Amalia Indah; Kartaloğlu, Mikail
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 Karim Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Amalia Indah Fitriana Andi Kusuma Negara Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dede Sunaryo Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira, Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Elsa Fauzia Eni Suharti Erdawati, Lena Fazira, Rabitha Felina C Young, Felina C Young Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Januar Eky Pambudi Kartaloğlu, Mikail Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikail Kartaloğlu Mikrad mikrad Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rd Roro Anggraini Soemadi Rohmansyah, Budi Rohmansyah, Budi Sandrina Dehavilan Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Soemadi, Rd Roro Anggraini Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Wahyunita, Tiara Yuana Fasya Purnamasari, Yuana Fasya Purnamasari Zhafirah, Adzra