Article Per Year (5 Year)
p-Index From 2021 - 2026
10.257
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Art Nouveau Corak : Jurnal Seni Kriya Journal of Economics, Business, & Accountancy Ventura Jurnal Rekayasa dan Manajemen Sistem Industri Jurnal Akuntansi Multiparadigma Jurnal Ruas (Review of Urbanism and Architectural Studies) JOURNAL ONLINE OF PHYSICS KEUNIS JADECS (Journal of Art, Design, Art Education and Culture Studies) Jurnal Ilmiah KOMPUTASI Jurnal Mirai Management Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi dan Ekonomika IT JOURNAL RESEARCH AND DEVELOPMENT Jurnal SOLMA Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Distribusi Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni Jurnal Abadimas Adi Buana Wahana : Tridarma Perguruan Tinggi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS MUHARRIK: JURNAL DAKWAH DAN SOSIAL YUME : Journal of Management axial : jurnal rekayasa dan manajemen konstruksi Jurnal Informatika Ekonomi Bisnis Klasikal: Journal of Education, Language Teaching and Science Jurnal Akuakultura Universitas Teuku Umar JMK Jurnal Manajemen dan Kewirausahaan Infotek : Jurnal Informatika dan Teknologi Akrab Juara : Jurnal Ilmu-ilmu Sosial ABSYARA: Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Administrasi Bisnis FISIPOL UNMUL Jurnal Ilmiah Wahana Pendidikan Tafkir: Interdisciplinary Journal of Islamic Education Sylva: Jurnal Ilmu-ilmu Kehutanan Akuntansi Bisnis & Manajemen (ABM) Educoretax Jurnal Abdi Masyarakat Indonesia MOVE: Journal of Community Service and Engagement Alif Lam: Journal of Islamic Studies and Humanities Journal of Islamic Economics and Social Science (JIESS) Cermin Dunia Kedokteran ZAD Al-Mufassirin Relief: Journal of Craft Abdimas Indonesian Journal Populer: Jurnal Penelitian Mahasiswa Mamangan Social Science Journal DEVOTE: Jurnal Pengabdian Masyarakat Global Review of Accounting and Taxation Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Research Horizon Jurnal Informatika Ekonomi Bisnis Jurnal Administrasi Profesional Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi VCode Manis : Jurnal Manajemen dan Bisnis International Journal of Management Analytics (IJMA) SPACEPRO Multifinance Neraca Manajemen, Akuntansi, dan Ekonomi Baileo: Jurnal Sosial Humaniora AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Commodities, Journal of Economic and Business Jurnal PRINTER : Jurnal Pengembangan Rekayasa Informatika dan Komputer An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Journal of Sustainable Economic and Business Jurnal Tradisi Lisan Nusantara Jurnal Teknologi Informasi untuk Masyarakat (Jurnal Teknokrat) Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Mafatih: Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Sosial Politik Humaniora
Taufik Akbar
Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 106 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Research Horizon

 1 
The Effect of Liquidity, Leverage, and Firm Size on Firm Value with Profitability as a Moderating Variable Supriyatna, Yoga; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.800

Abstract

In recent years, the Indonesian food and beverage sector has faced significant challenges, including rising raw material costs, declining purchasing power, and upcoming excise taxes, which have impacted stock prices and investor confidence. This study examines the effects of liquidity, leverage, and firm size on firm value, with profitability as a moderating variable. Employing a quantitative associative design, the research utilized a purposive sampling technique to select 28 companies from a population of 129 firms, observed over a three-year period (2021-2023). Data were analyzed using panel data regression in EViews 13. The results indicate that both liquidity and leverage have a significant positive impact on firm value. In contrast, firm size was found to have no significant effect. A key finding is the moderating role of profitability: it effectively strengthens the relationships between both liquidity and leverage with firm value. However, profitability was not a significant moderator for the relationship between firm size and firm value. These findings underscore the critical roles of financial structure and profitability in enhancing firm value, while suggesting that the influence of sheer size may be more nuanced or contingent on other factors not captured in this model.
The Influence of Institutional Ownership and Audit Quality on The Quality of Financial Reporting Mediated by Internal Control Azi, Reza Satrio; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.802

Abstract

The increasing importance of financial transparency in manufacturing firms highlights the need to understand the factors influencing financial reporting quality. This study investigates the effects of institutional ownership and audit quality on financial reporting quality, with internal control as an intervening variable. The research population consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2024. Purposive sampling was employed to select the sample, and secondary data were collected from the BEI website. Data analysis was conducted using Eviews 12 software. The results reveal that institutional ownership significantly impacts internal control, audit quality also influences internal control, institutional ownership affects financial reporting quality,  audit quality does not significantly impact financial reporting quality,  internal control positively affects financial reporting quality; institutional ownership does not influence financial reporting quality through internal control, indicating partial mediation; and audit quality does not affect financial reporting quality through internal control, demonstrating complete mediation.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Basori, B Bin Rahmad, Khozaeni Cahya, Auria Dianing Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathurrahman, Imam Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Idris, Ahmad Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lawe Anasta, Lawe Lestari, Veronika Nugraheni Sri Listyani, Indah Lusiana, Shelly Luthviana, Dewi Nurika Sari M Ikhsan Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Mukhtar Mukhtar Murdiyanto, Edi Muslim, Sabarudin Mustikasari, Galuh Ajeng N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nugraha, Gugun Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pramestika, Wanda Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Rakhmini Juwita Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Solihat, Iis Soni Agus Irwandi Sosilawati, Endang Sri Luayyi Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Udi Yuliarto Ujang Syahrul Mubarrok Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Wiwik Utami yanti, Novia fitri Yeni Widiastuti Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif ZAKIYAH, Eneng Fitri Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan