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All Journal The International Journal of Accounting and Business Society Jurnal Analisa Akuntansi dan Perpajakan Equity: Jurnal Akuntansi Asian Management and Business Review Indonesian Journal of Multidisciplinary Science International Journal of Applied Business and International Management Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia IIJSE
Prasetio, Januar Eko
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Profitability in Improving Sustainability Performance with Good Corporate Governance as a Moderating Variable: A Study on Mining Companies Asmara, Astiana Masayu; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 9, No 3 (2024): December 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i3.3557

Abstract

The objective of this study is whether profitability affects sustainability performance with Good Corporate Governance (GCG) as a moderating variable in energy sector mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. GCG in this study is proxied by the number of board directors' meetings and the number of audit committee meetings. By using a purposive sampling technique, for the period 2020-2023, the research data amounted to 37. The data analysis technique used in descriptive statistical analysis, classical assumption test, linear regression analysis, and Moderated Regression Analysis (MRA). The results of this study indicate that profitability has no effect on sustainability performance in energy sector mining companies listed on the IDX, while GCG is able to moderate or strengthen the relationship between profitability on sustainability performance. This research provides insight for companies and stakeholders to pay attention to the role of GCG in improving corporate sustainability.
The Effect of Liquidity, Leverage, and Company Growth on Going Concern Audit Opinion in Retail Sub-sector Companies Sukma, Rika Centani; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 9, No 3 (2024): December 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i3.3554

Abstract

This study aims to provide empirical evidence regarding the factors that can affect going concern audit opinion on retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The background of this study is the importance of going concern audit opinion which is one of the early warnings for the company's business continuity, especially in the retail sector which is vulnerable to economic fluctuations. A quantitative approach was used with a population of retail sub-sector companies listed on the IDX during the period. With the purposive sampling method, 72 samples were selected. Liquidity is measured by current ratio, leverage by debt-to-equity ratio, and company growth by sales growth. Logistic regression analysis was used to test the proposed hypothesis. The results showed that leverage has a significant effect on going concern audit opinion, while liquidity and company growth have no significant effect. These findings provide new insights into understanding the dynamics of going concern audit opinion in the retail sub-sector, as well as providing a basis for further research in exploring other factors that may affect audit opinion. Future research is recommended to add non-financial variables and expand sector coverage to strengthen the generalizability of the results.
The Effect of Institutional Ownership, Financial Performance, and Sustainability Report on Firm Value in Basic Materials Sector Companies Sarjiyono, Miftakhul Hanifah; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3971

Abstract

Business activities in the basic materials sector significantly impact stakeholders, making information transparency a key strategy to enhance investor perception and company valuation. This study aims to analyze the effect of institutional ownership (INST), financial performance (ROA), and sustainability report disclosure (SRDi) on firm value, measured by Price to Book Value (PBV). Data were collected from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023 using purposive sampling, resulting in 62 companies and 148 usable observations after outlier removal. The results show that only financial performance significantly affects firm value, with a significance value of 0.000 ( 0.05), while institutional ownership (sig. = 0.299) and sustainability report disclosure (sig. = 0.798) have no significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.000), although the adjusted R-squared value is only 0.129 (12.9%), indicating that the independent variables collectively explain a limited portion of firm value. These findings suggest that investors in this sector prioritize financial over non-financial information. Future research is recommended to incorporate a broader set of variables or methodologies to better capture the complexity of factors influencing firm value in the basic materials industry
The Role of Good Corporate Governance and Corporate Social Responsibility in Shaping the Financial Performance of IDX-Listed Mining Companies (2019–2023) Wiratama, Raihan Haris; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3854

Abstract

The objective of this study is to empirically analyze the relationship between corporate social responsibility (CSR) and good corporate governance (GCG) practices with the financial performance of entities operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) for the years 2019 to 2023. Financial performance is quantified through metrics including return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Quantitative methods were employed in this study, specifically involving 120 firm-year observations from mining companies, incorporating total assets and debt-to-equity ratio (DER) as control variables. The results indicated that CSR significantly negatively affected ROA (B=-0.687, p=0.005) and ROE (B=-0.718, p=0.012), but did not significantly influence NPM (p=0.217). GCG had no significant impact on ROA, ROE, or NPM (all p-values 0.05). Firm size (total assets) positively influenced ROA (p=0.024), ROE (p=0.023), and NPM (p=0.011), while DER negatively affected all performance measures (p0.001). The findings indicate that while CSR may reduce short-term profitability, its long-term benefits could be valuable. Firms should balance CSR initiatives with prudent leverage management, and future research should explore long-term effects across industries and economic conditions.
Analyzing the Impact of Environmental Performance and Profit Growth on Firm Value in Indonesia’s Oil, Gas, and Coal Sector Sardila, Khalifah Shela; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3996

Abstract

Corporate value is an important indicator in assessing a company’s performance and competitiveness in the market. In the context of the oil, gas, and coal sectors—industries particularly vulnerable to environmental concerns—attention to sustainability is becoming increasingly critical. This study aims to analyze the effect of environmental performance and profit growth on the firm value of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative method with a correlational design was used, drawing on secondary data from annual and sustainability reports. A purposive sampling technique yielded 31 companies that met specific criteria, including consistent listing on the IDX, complete reporting, and PROPER scores from the Ministry of Environment and Forestry. Environmental performance was measured using PROPER scores, profit growth by the net profit growth ratio, and firm value using Tobin’s Q. Data were analyzed using multiple linear regression, preceded by classical assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that environmental performance has a significant negative effect on firm value (? = -0.996; p 0.001), while profit growth is not statistically significant (? = 0.033; p = 0.058)
The Effect of Disclosure of Sustainability Reports, Leverage, and Company Size on Financial Performance in the Banking Paramita, Monica Diah; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3969

Abstract

This study aims to empirically examine the effect of sustainability report disclosure, leverage, and company size on company financial performance (ROA). The sample consists of banking sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. Data was collected through annual reports and sustainability reports using 78 samples from 26 companies using purposive sampling method, then analyzed using multiple linear regression. The results showed that sustainability report disclosure, company size, and leverage have a significant relationship with financial performance. Keywords: Sustainability Report, Leverage, Company Size, Financial Performance (ROA).
The Effectiveness of the Audit Committee in Reducing Tax Avoidance in Mining Companies in Indonesia with External Audit Quality as a Moderating Variable Aganthasyah, Muhammad; Kusharyanti, Kusharyanti; Prasetio, Januar Eko
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8147

Abstract

This study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable. The results show that the audit committee significantly reduces the level of tax avoidance. Companies with independent and competent audit committees tend to demonstrate better tax compliance. Furthermore, external audit quality is proven to strengthen the influence of the audit committee in suppressing tax avoidance practices. High-quality external auditors, particularly those from Big Four firms, are more effective in enhancing oversight and detecting potential financial report manipulation related to tax obligations. These findings highlight the importance of corporate governance and external supervision in promoting tax compliance.
Accountability Concept of Village Fund Management through Religious Spirit Prasetio, Januar Eko; Sabihaini, Sabihaini
International Journal of Applied Business and International Management Vol 8, No 2 (2023): August 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i2.2470

Abstract

Village funds management and its accountability reports in Indonesia are very important since it relates directly to many people in villages and deal with significant amount of funds. The accountability of village fund is also beneficial for the sustainability of the local government development. This study tries to deconstruct the accountability of the village funds using samples from eight villages in Tempel district, Sleman regency, Special Province of DI. Yogyakarta. The village heads, village secretaries, members of the village management board, and village treasurers were selected as the main informant. The validity of the data was done by several tests namely credibility, transferability, dependability, and confirmability tests. Results indicate that the accountability of village fund management in the observed sample sites covers vertical accountability, horizontal accountability, social accountability and spiritual accountability. This study imply that the ongoing accountability performed by the village fund managers is accountability in the perspective of both the world and the hereafter.
“Ubah Laku” Model through Corporate Social Responsibility: Case Study of PT Asri Dharma Sejahtera Firmansyah, Muchammad Resya; Purnamasari, Dian Indri; Prasetio, Januar Eko
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 12 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i12.651

Abstract

This study aims to examine in depth the “Ubah Laku” CSR model applied by PT Asri Dharma Sejahtera (ADS), identify and analyze the level of sustainability and impact of the aforementioned CSR program run by ADS on the local community, and identify the success or failure factors of the program implemented, along with the obstacles encountered. Qualitative research methods were chosen as an approach in this study. The object of this research is PT Asri Dharma Sejahtera (ADS), a Regional Owned Enterprise (BUMD) of Bojonegoro Regency. Based on factual observations made by researchers at ADS, it can be concluded that the company has made efforts in implementing sustainable Corporate Social Responsibility CSR programs. In addition, the results from this research can also provide an overview for other companies on how to implement CSR effectively and sustainably.
Co-Authors Aganthasyah, Muhammad Asmara, Astiana Masayu Dian Indri Purnamasari Eko Ganis Sukoharsono Firmansyah, Muchammad Resya Fitriyani, Lita Yulita Iwan Triyuwono Kusharyanti Kusharyanti Lilik Purwanti Maulana, Muhammad Farhan Mutifa, Mutia Rizky Nurul Nuha, Achmad Ulin Nurmalasari, Putri Paramita, Monica Diah Putri, Kesya Nadya Gita Ratulian, Meyna Cinta Sabihaini Sabihaini Salleh, Fauzilah Sardila, Khalifah Shela Sarjiyono, Miftakhul Hanifah Sukma, Rika Centani Widyanti, Arum Wiratama, Raihan Haris Zuhrohtun Zuhrohtun