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All Journal JURNAL EKONOMI SAKTI (JES) JURNAL LENTERA AKUNTANSI e-Jurnal Apresiasi Ekonomi
Hamdi, Mukhlizul
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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WOMEN REPRESENTATION AND STOCK LIQUIDITY Zaitul, Zaitul; Sandra, Viola Refina; Ilona, Desi; Yunilma, Yunilma; Hamdi, Mukhlizul
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.895 KB) | DOI: 10.31846/jae.v11i1.526

Abstract

ABSTRACTThis study investigates the effect of women's representation in supervisory boards and stock market liquidity. Hence, this paper also determines the impact of women's representation in supervisory boards independent and women with a business education background in the supervisory board on stock market liquidity. Thus, four control variables are involved here: company size, company age, company leverage, and company profitability. Twenty-two publicly listed companies operated in Restaurant, hotel, and tourism sub-sector from the 2017-2018 period are used as research samples. The multivariate regression analysis is applied, and the secondary data is gathered from mutli-sources are analyzed using SPSS and Gretl. The finding shows a positive effect of women's representation in supervisory boards and stock market liquidity. In addition, women's representation in the supervisory board independent is positively related to stock market liquidity. Finally, the relationship between the women with business education backgrounds on the supervisory board and stock market liquidity is negatively documented. Hence, stock market liquidity is also positively related to firm size. Practical and theoretical inferences are discussed in the paper.Keywords: Women representation in the supervisory board, women representation in supervisory board independent, women with a business education background in the supervisory board, stock market liquidity 
PENGARUH UKURAN DEWAN KOMISARIS, DIVERSITAS GENDER DIREKSI DAN UKURAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH UKURAN PERUSAHAAN (Studi kasus perusahaan BUMN Periode 2019-2023) Rahmadania, Asti; Hamdi, Mukhlizul; Karimi, Kasman
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.428

Abstract

This study aims to determine whether company size is able to strengthen the relationship between the size of the board of commissioners, gender diversity in the board of directors, and the size of the audit committee on company performance. The objects of this study include State-Owned Enterprises (BUMN) during the period 2019 to 2023, with a sample size of 14 companies. Data analysis was carried out using the Moderated Regression Analysis (MRA) technique with the help of SPSS software version 23. The results of the analysis show that: (1) the size of the board of commissioners has a positive and significant effect on company performance, (2) gender diversity in the board of directors does not show a significant effect on company performance, (3) the size of the audit committee also does not have a significant effect on company performance, (4) company size strengthens the relationship between the size of the board of commissioners and company performance, (5) company size does not strengthen the effect of gender diversity in the board of directors on company performance, and (6) company size does not strengthen the effect of the size of the audit committee on company performance.
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Fauziati, Popi; Hamdi, Mukhlizul; Karimi, Kasman; Rahmawati, Novia; Husna, Nailal
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
PENGARUH PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Wardah, Afifah Mutia; Hamdi, Mukhlizul; Fauziati, Popi; Karimi, Kasman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.977

Abstract

The purpose of this study was to empirically determine the effect of profitability by proxies Return On Assets (ROA), Return On Equity (ROE) and Return On Sale (ROS) on tax aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable. The sample for this study was mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, using a non-probability sampling method with a purposive sampling technique which produced 20 sample companies. In testing the hypothesis using Moderated Regression Analysis (MRA). The results of this study are only ROS which has a positive effect on tax aggressiveness, while ROA, ROE and CSR have no effect on tax aggressiveness. CSR is not able to moderate the relationship between ROA, ROE and ROS on tax aggressiveness. The only control variable is company size which has an effect on tax aggressiveness, while firm size and leverage have no effect on tax aggressiveness. Keywords: Return On Asset (ROA), Return On Equity (ROE), Return On Sales (ROS), Corporate Social Responsibility (CSR), Tax Aggressiveness
Co-Authors Fauziati, Popi Husna, Nailal Ilona, Desi Karimi, Kasman Novia Rahmawati Rahmadania, Asti Sandra, Viola Refina Wardah, Afifah Mutia Yunilma, Yunilma Zaitul, Zaitul