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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah 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 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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 E-Jurnal Akuntansi Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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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.
FOMO and Interactive Live Streaming on Customer Loyalty TikTok: Moderating Role of Pocket Money and Perceived Ease of Use Ismayudin Yuliyzar; Cahyani Kurniastuti; Nursimah Dara; Abdul Rauf; Hendra Galuh Febrianto; Mona Fairuz Ramli
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.019

Abstract

The explosive growth of TikTok Live Shop in Indonesia has made understanding the drivers of impulse buying among young consumers a research priority of urgent importance. This study examines how psychological factors, such as Fear of Missing Out (FOMO), and platform features, including Interactivity, influence impulsive purchasing decisions, while also considering the moderating roles of financial constraints (allowance) and user experience (perceived ease of use). Data was collected from university students in Tangerang and analyzed using Structural Equation Modeling (SEM). The results confirm that both FOMO and Interactivity are significant drivers of impulse buying. Notably, the study reveals that a user-friendly platform and higher disposable allowance can intensify these effects. The research offers a novel contribution by integrating financial and technological moderators into a single framework for live streaming commerce, providing critical insights for marketers, platform designers, and consumer protection advocates seeking to navigate the ethical complexities of this rapidly evolving digital marketplace.
Comparative Analysis of The Performance of The Composite Stock Price Index (IHSG) With the Indonesian Sharia Stock Index (ISSI) During The Covid-19 Pandemic Mikrad Mikrad; Agung Budi; Hendra Galuh Febrianto
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.1107

Abstract

The objective of this study is to determine whether there is a difference in performance between the conventional stock index and the Islamic stock index. If the performance is different, what is the magnitude of the difference. This research is important to be done to be used as a reference and also a preference for the community to determine which investment instrument is the right one and will be profitable for them. This type of research is comparative. The method used in this study is a quantitative method with secondary data. Secondary data will be accessed through the official website. Secondary data is then processed so that it can provide the right conclusions. The results of this study indicate that there is no significant difference between the conventional stock index and the Islamic stock index in terms of Sharpe's performance. However, there is a significant difference between the conventional stock index and the Islamic stock index in terms of Treynor and Jensen's performance.
Determinants of Stock Returns: The Role of Financial Performance and Corporate Social Responsibility Uswatun Hasanah; Hendra Galuh Febrianto; Dhea Zatira
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p10

Abstract

This study examines the effect of EPS, ROA, DER, and CSR on stock returns of companies listed in the LQ45 index during 2020–2024. Using a quantitative approach with panel data regression, 15 firms (75 observations) were selected through purposive sampling and analyzed using EViews 13. The results indicate that EPS and ROA have a positive and significant effect on stock returns, emphasizing the importance of profitability. DER shows no significant effect, suggesting leverage is not a key consideration for investors. Meanwhile, CSR has a negative and significant effect, implying it may be perceived as a cost reducing short-term gains. Collectively, all variables significantly influence stock returns, offering insights into investor behavior during the COVID-19 and post-pandemic period.
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.
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 Karim Abdul Rauf Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Ali, Ahmad Fariz bin Amalia Indah Fitriana Amalia Indah Fitriana Amalia Indah Fitriana Andi Kusuma Negara Andi Kusuma Negara Andry Priharta Atthariqiyah, Yuliani Azka, Melati Basuki Basuki BASUKI BASUKI Cahyani Kurniastuti 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 Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Ismayudin Yuliyzar Januar Eky Pambudi Januar Eky Pambudi Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Luqman Hakim Mega Diana Mikail Kartaloğlu Mikail Kartaloğlu Mikrad mikrad Mona Fairuz Ramli Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Nurmaliza Oktaviani Nursimah Dara 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 Riski Ulan Sari Rohmansyah, Budi Rohmansyah, Budi Sandrina Dehavilan 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 Sustari Alamsyah Tekni Megaster Uswatun Hasanah Utomo, Eko Narto Wahyunita, Tiara Yuana Fasya Purnamasari Yuana Fasya Purnamasari Zhafirah, Adzra