Article Per Year (5 Year)
p-Index From 2021 - 2026
1.686
P-Index
This Author published in this journals
All Journal Sosiohumaniora Jurnal Mirai Management JRB-Jurnal Riset Bisnis JURNAL PENDIDIKAN TAMBUSAI Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ekonomi Syariah dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Nahruddien Akbar M
Universitas Singaperbangsa, Karawang Jabar
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
THE ROLE OF CORPORATE TRANSPARENCY IN MODERATING THE INFLUENCE OF LEVERAGE AND TAX AVOIDANCE ON FIRM VALUE IN THE REAL ESTATE AND PROPERTY SECTOR IN INDONESIA Sohono, Suhono; Putri, Ajeng Eka; Akbar M, Nahruddien; Mahpudin, Endang; Sulastri, Eva Maria
Sosiohumaniora Vol 26, No 3 (2024): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, NOVEMBER 2024
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v26i3.58548

Abstract

Increasing scrutiny on the impact of leverage and tax evasion on business value, particularly in the real estate and property sectors, has become a significant phenomenon. Incorporating corporate transparency as a moderating variable, this research aims to provide empirical data on these critical financial dynamics. The population comprises companies listed on the Indonesia Stock Exchange during the 2019–2021 period, with a sample of ten companies selected based on pre-established criteria. Data collection involved quantitative methods, including descriptive statistical analysis, multiple regression, moderation regression, and traditional assumption tests. Hypothesis testing was conducted using both concurrent and partial experiments. The findings reveal significant relationships between firm value and tax avoidance, leverage and firm value, and business transparency. Notably, while corporate transparency effectively moderates the relationship between leverage and firm value, it does not have the same effect on the relationship between tax avoidance and firm value. These results emphasize the importance of leveraging transparency to enhance business value, suggesting that companies should prioritize transparent practices to mitigate the adverse effects of tax evasion. Theoretically, this research contributes to the understanding of corporate finance by illustrating how corporate transparency influences the dynamics between leverage, tax avoidance, and firm value. Practically, it highlights the necessity for property and real estate companies to adopt more transparent financial practices to foster investor confidence and enhance market value. Future research could explore additional factors influencing these relationships for deeper insights into corporate finance dynamics in Indonesia.
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Roa Bank Umum Syariah Periode 2016 – 2021 Syafira Nur Hasanah; Nahruddien Akbar
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.5666

Abstract

The study was conducted to determine the effect of Mudharabah Financing and Musyarakah Financing on Return on Assets (ROA) in Islamic Banking for the period 2016 to 2021. The type of data in the study is secondary data, with a population of all Islamic banks registered with Bank Indonesia. The sample selection was made by the purposive sampling method. The data analysis technique uses multiple linear regression analysis with SPSS 25. The research showed that between Mudharabah and ROA, there was a partially significant positive effect. As for Musyarakah and ROA, there is a partial negative effect. Furthermore, together, there is a significant influence of Mudharabah and Musyarakah on ROA.
Co-Authors Aulia Shandy Pramesta C Endang Mahpudin Eva Maria Sulastri Fitria Yulia Sari Imam Fadilah Kayla Andira Mahpudin, Endang Marpaung, Uswatun Fadillah Paratika, Talia Laitanii Putri, Ajeng Eka Rina Fiani Dwi Kurnia Seva Madjid Suhono Suhono Suhono Suhono, Suhono Suparno Syafira Nur Hasanah Talia Laitanii Paratika