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All Journal Jurnal Ekonomi : Journal of Economic Juara: Jurnal Riset Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Abdimas Prakasa Dakara Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Economic Reviews Journal Industrial Research Workshop and National Seminar E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Syahzuni, Barlia Annis
Universitas Esa Unggul
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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 Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Keinformatifan Laba, Perataan Laba, dan Struktur Modal Tehadap Nilai Perusahaan dengan Dimoderasi Kemampuan Manajerial Fayza Maharani Az Zahra; Barlia Annis Syahzuni
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1094

Abstract

This study aims to empirically examine the effect of earnings informativeness, income smoothing, and capital structure on firm value, with managerial ability as a moderating variable. The research is grounded in signaling theory, which emphasizes that the quality of financial information and financial decisions serve as important signals in shaping investor trust and perceptions. The research design applies a causal approach with a quantitative method. The study focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. From a total of 67 firms, 45 were selected as the sample using purposive sampling based on consistent listing criteria and financial reporting in Indonesian rupiah, resulting in 135 panel data observations. The analysis employed Chow, Hausman, and Lagrange Multiplier tests to determine the most appropriate model, with estimation conducted using the Random Effects Model (REM) adjusted by robust standard errors. The moderating effect was tested using Moderated Regression Analysis (MRA). The findings reveal that earnings informativeness has no significant impact on firm value, while income smoothing and capital structure show a significant positive effect. Managerial ability was found to weaken the relationship between income smoothing and firm value but did not moderate the relationship of earnings informativeness or capital structure with firm value. Overall, these results highlight the importance of effective capital structure management and transparent earnings reporting as positive signals for investors, while managerial ability plays a more selective role in influencing market responses to corporate information.
Pengaruh Likuiditas, Kapitalisasi Pasar, Book to Market, Pertumbuhan Aset, Profitabilitas dan Kebijakan Dividen terhadap Return Saham: Bahasa Indonesia Yenny Setiawaty; Barlia Annis Syahzuni
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.625

Abstract

Changes in stock prices between the purchase price and the price after a certain period will affect the amount of profit or loss obtained from stock investments. This study aims to provide empirical evidence regarding the relationship between liquidity, market capitalization, book-to-market, asset growth, profitability, and dividend policy on stock returns. The study was conducted using panel data regression on 28 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Statistical analysis was applied using a Fixed Effect Model selected through the Chow and Hausman tests. The selected model met the classical assumption test. Data processing results show that liquidity, market capitalization, book-to-market, asset growth, profitability, and dividend policy simultaneously influence stock returns. Meanwhile, the results of testing the influence of these variables on stock returns partially show that profitability has a significant positive effect, while market capitalization and asset growth have a significant negative effect. However, liquidity, book-to-market, and dividend policy have no significant effect. Future studies are recommended to use the firm value variable because companies capable of creating good value will be responded positively by the market through increased stock prices and increased returns for investors.
The Impact of Good Corporate Governance Mechanism and Firm Size on Earnings Management Novia Sari Tanjung; Barlia Annis Syahzuni
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.82

Abstract

This study aims to investigate the mechanism of company management based on the indicators of the Board of Directors by proxy comparing the total members of the company's board of directors with the number specified in the Financial Services Authority Regulations, Independent Commissioners by proxy dividing the percentage of total independent commissioners and total company commissioners, Audit committee meetings are proxied based on the frequency of meetings held by the audit committee and Audit Committee Expertise is measured by calculating the proportion of audit committee members who have expertise in finance and accounting, and Firm size is measured based on the company's total assets to observe the impact on Earning management. It focuses on conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2022. Multiple linear regression was apanalysiso analyzed with the help of SPSS statistical software. The population of this research consists of 28 entities selected by purposive sampling method. The findings of this study reveal that the Board of Directors has a significant negative correlation with Earning management. However, the existence of an Independent Commissioner, the frequency of meetings and the expertise of the Audit Committee have not been able to significantly affect management's earnings. Conversely, firm size is positively correlated with earning management.
TAX AVOIDANCE : BOARD CHARACTERISTICS, FINANCIAL DISTRESS, DAN COMPANY SIZE Grace Gloria Makatita; Barlia Annis Syahzuni
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3090

Abstract

This study aims to analyze the influence of corporate governance (board independence, board size, female directors) and company characteristics (financial distress, company size) on tax avoidance in energy sector companies in Indonesia. This study uses a quantitative approach with panel data from 44 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period (176 observations). Tests were conducted using a Random Effects model, with tax avoidance proxied by the Effective Tax Rate (ETR), and financial distress measured using the Altman Z-Score. The results show that financial distress has a significant negative effect on tax avoidance, while company size has a significant positive effect. Corporate governance variables do not show a significant effect. These findings are useful for regulators in increasing oversight of large companies and reviewing governance effectiveness. For companies, these results emphasize the importance of board quality, while for investors, company size can be an indicator of tax avoidance risk.
Co-Authors Alviani, Erika Amanda santikah Ardela Intan Paramita Aryanti, Dessy Desy Prastyani Dewi, Sukmawati Dita Wahyu Saputra Edwani, Vellin Meilandari Elistia, Elistia Fayza Maharani Az Zahra Florencia, Dita Grace Gloria Makatita Hasibuan, Ernita Heriyanti Indah Septiani Jean Carmenita Jimmy Jimmy Juwandita Ansita2, Desy Prastyani Karniawan, Nanda Kezia Susiliana Tzeliem Khairunisa Santoso Krisyanti, Oktafiaya Lestari, Shinta Dewi Lukman Cahyadi Manurung, Carolina Lidya Martha Wulan, Felia Vanessa Munthe, Magdalena Muslimah, Bening Dini Novia Sari Tanjung Nurhayani Prihatinisah, Prihatinisah Purwaningsih, Eny Putra, Jusintri Rahmaningrum, Dewi Rajagukguk, Lenni Ratna Dewi Sari Rizky Nurmala Awaliyah Safiani A. Faaroek Sari, Desika Fitriana Sari, Lupita Puspita Setiyati, Ritta Shienny Florencia Siti, Siti VERONICA VERONICA Vi Sonia Wahyudi, Ickhsanto Windawati Windawati Wulandari , Christine Yenny Setiawaty