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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Dialektika: Jurnal Ekonomi dan Ilmu Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Social and Management Studies (IJOSMAS) International Journal of Digital Entrepreneurship and Business (IDEB) Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Golden Ratio of Auditing Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal of Contemporary Accounting Indonesian Journal of Emerging Trends in Community Empowerment Equity
Riyan Harbi Valdiansyah
Universitas Budi Luhur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
Post-Covid-19 Financial Distress Analysis: Insights from Indonesian Transportation Sub-Sector Companies Maharani, Neni; Mulyadi, Nanda Pramayasti; Valdiansyah, Riyan Harbi
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10594

Abstract

The objective of this study is to analyze the prediction of financial distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023 using four prediction models: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score), and Grover (G-Score). The study will calculate the level of accuracy. The analysis utilizes secondary data, specifically financial reports from 12 companies, constituting a total sample of 36. The findings indicate that the Zmijewski and Grover model exhibits the highest accuracy rate of 76%, followed by zmijewski with 71%, springate with 46%, and Altman with 26%. These results suggest that the Zmijewski and Grover model is appropriate model for use in the transportation sub-sector in Indonesia during the observed period. The implications of this research suggest that Zmijewski and Grover's model can be utilized by companies to evaluate financial conditions proactively, by investors to assess investment risks, and by regulators to ensure the stability of the transportation sub-sector. However, this study also underscores that Zmijewski and Grover's model cannot be generalized to all sectors, emphasizing the necessity for further research to test the model in other sectors by considering both financial and non-financial variables. Keywords: Financial Distress; Accuracy; Post-covid; DAR; Net Profit.
Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking Sari, Delina Dwi Indah; Valdiansyah, Riyan Harbi
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art6

Abstract

This study uses profitability (ROA) as a moderating variable to examine how Environmental, Social, and Governance (ESG) affects the firm value of Indonesian banking firms. Secondary data were obtained from 121 observations of banks listed on the Indonesia Stock Exchange during 2018–2023, covering the pre, during, and post COVID-19 periods. ESG performance was measured using the Bumi Global Karbon (BGK) Foundation score, while Tobin's Q ratio was used to calculate firm value. Panel data regression with a Fixed Effect Model under the Moderated Regression Analysis (MRA) approach was employed. The results show that ESG has a negative effect on firm value, while the ESG ROA interaction has a significantly positive effect, indicating that profitability strengthens ESG’s contribution to firm value. Control variables, leverage, and firm size were found insignificant. The findings highlight the need for financial readiness before intensive ESG adoption and the importance of regulatory incentives to promote ESG implementation without reducing profitability.
Derivative Instrument and Earnings Management: Does Listing on the Stock Exchange matter? Valdiansyah, Riyan Harbi; Murwaningsari, Etty; Mayangsari, Sekar
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.240

Abstract

The researcher conducted this study to obtain empirical evidence of derivative instruments, on the earnings management, which was moderated by listing factors on the Indonesian Stock Exchange in banking industry for the 2015-2020 period. This study applies a quantitative approach, which highlights the analysis of numerical data processed by statistical procedures. This study applies unbalanced panel data with 268 banking data listed and non-listed on the Indonesia Stock Exchange. The results describe that derivative instrument negatively effect on earnings management, while the listing factor has a positive impact on earnings management. In addition, banks listed on the Indonesia Stock Exchange have a lower effect of derivative instruments on earnings management. This study has limitations in terms of the use of variables that have not considered the effect of implementing IFRS 9 on the provision of defaulted loans which may have different results if this is considered. In the end, the researcher hopes that the authorities will increase the effectiveness of monetary policy transmission by increasing derivative transactions with hedging purposes that can function as a tool to minimize bank profits. In addition, further research can use other variables that affect banking earnings management by adding new indicators to make this measurement robust and generally accepted.
Pengungkapan ESG, Efisiensi Biaya dan Ukuran Perusahaan: Dinamika Nilai Perusahaan Sektor Energi Periode 2022-2024 Tasya Amelia Veronica; Riyan Harbi Valdiansyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3357

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure and cost efficiency on firm value in the Indonesian energy sector, with firm size as a moderating variable. The sample consists of energy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Data were collected from annual reports and sustainability disclosures, then analyzed using Moderated Regression Analysis (MRA) to capture both direct relationships and moderating effects. The findings reveal that ESG, whether treated as a composite indicator or separated into its components, does not exert a consistent impact on firm value. In contrast, cost efficiency shows a strong and positive effect across all models, highlighting its role as the primary driver of firm valuation. Firm size does not moderate the relationship between ESG and firm value, but it significantly weakens the positive effect of cost efficiency, reflecting the operational complexities faced by larger firms. Sensitivity tests using the Price to Earnings Ratio (PER) confirm that ESG has no significant effect, while cost efficiency consistently enhances firm value. Future research should broaden the sectoral scope, extend the observation period, and incorporate ESG scores from independent rating agencies to strengthen empirical validity and theoretical contributions.
CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI Riva Rivelyanti Simanullang; Riyan Harbi Valdiansyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2821

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, considering the moderating roles of board size and board independence. The research covers all non-sharia banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 42 companies were selected, yielding 126 firm-year observations. Data analysis employed Moderated Regression Analysis (MRA) with EViews 13. The results reveal that CSR disclosure has a negative and significant effect on firm value (coefficient = -4.796; p = 0.0438). Board size moderates this relationship positively, mitigating the negative impact of CSR on firm value, although the effect is only marginally significant at the 10% level (interaction coefficient = 1.272; p = 0.0539). In contrast, board independence does not show a significant moderating effect (p = 0.1539). These findings suggest that while the market still perceives CSR costs as financial burdens, governance mechanisms—particularly board size—shape how CSR translates into firm value. Theoretically, the study supports stakeholder theory and legitimacy theory, which emphasize the importance of governance-based CSR management. Practically, banking institutions are advised to strengthen the role of boards in designing CSR strategies that are more strategic, directed, and credible to generate sustainable value.
Corporate Social Responsibility, Koneksi Politik, dan Intensitas Modal: Peran Profitabilitas dalam Agresivitas Pajak Abi Rekrian Dwi Cahya; Riyan Harbi Valdiansyah
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4438

Abstract

This study examines the effect of Corporate Social Responsibility (CSR), political connections, and capital intensity on tax aggressiveness, with profitability as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 12 companies were selected, yielding 60 observations analyzed through panel data regression with the Random Effect Model (REM). Tax aggressiveness was measured by the Effective Tax Rate (ETR). Results show that political connections have a significant negative effect, capital intensity a significant positive effect, while CSR has no effect. Profitability strengthens the influence of political connections but does not moderate CSR or capital intensity. These findings imply that tax aggressiveness in the food and beverage sector is driven more by capital structure and political ties than social activities. Policymakers should tighten oversight of fixed asset transactions and politically affiliated firms, while future research may explore other moderating factors such as corporate governance or industry competition.
CREATIVE ACCOUNTING: TINJAUAN LITERATUR ATAS INOVASI DAN INTEGRITAS PELAPORAN KEUANGAN Riyan Harbi Valdiansyah; Dian Widiyati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 3 (2026): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i3.8056

Abstract

This study aims to provide a comprehensive literature review on creative accounting practices that are at the intersection of innovation and quality in financial statements. Some creative measures are used to make reports more attractive to investors. More often, however, they can also lead to highly unethical data manipulation. The purpose of this study is to provide a thorough review of creative accounting practices. In a Systematic Literature Review-based study will be analyzed from leading articles during the period 2020 - 2024, Researchers used specific search terms to find relevant publications (“Creative accounting”) The results showed that creative accounting can provide flexibility, but if used inappropriately, it can have serious consequences. Not only does this risk a loss of credibility, but there are also legal risks and sanctions. This research is highly dependent on the literature reviewed due to the lack of empirical data from various regional contexts. However, the findings suggest that regulation, supervision, and professional ethics are important to limit creative accounting, and this research will provide suggestions that academics, practitioners, and policy makers are to study in the future.
DO ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND GREEN INTELLECTUAL CAPITAL BOOST FINANCIAL PERFORMANCE THROUGH CAPITAL STRUCTURE? Dian Widiyati; Riyan Harbi Valdiansyah; Faith Njaramba
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7710

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) and Green Intellectual Capital on corporate financial performance, with capital structure as a moderating variable. It is motivated by increasing stakeholder attention to sustainability practices and inconsistent empirical findings regarding their financial implications. Using a quantitative explanatory approach, this study analyzes panel data from 14 companies listed on the Indonesia Stock Exchange that consistently published annual and sustainability reports during the 2019–2023 period. The data were analyzed using Moderated Regression Analysis after passing classical assumption tests. The results indicate that ESG disclosure has no significant effect on financial performance. In contrast, Green Intellectual Capital has a positive and significant effect on financial performance. Capital structure also shows a positive and significant impact on financial performance. Furthermore, capital structure does not moderate the relationship between ESG disclosure and financial performance but significantly weakens the effect of Green Intellectual Capital on financial performance. Robustness tests conducted before and after the COVID-19 period confirm the increasing relevance of Green Intellectual Capital in the post-pandemic era. These findings contribute by highlighting the strategic role of green intellectual assets, supported by a sound financing structure, in achieving sustainable financial performance.
From doom spending to smart investing: Financial literacy of gen z and gen alpha towards becoming excellent accountants Riyan Harbi Valdiansyah; Delina Dwi Indah Sari
Pengmasku Vol 6 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i2.2335

Abstract

This Community Service Program (PKM) aims to strengthen financial literacy and accounting professionalism among students of SMK Letris Pamulang, particularly Generation Z and Alpha who are digital natives. The main objective is to equip students with critical awareness of distinguishing needs from wants and mastery of digital investment instruments as preparation for the challenges of the Society 5.0 era. The method employed was a two-hour interactive seminar held on November 14, 2025, involving 91 accounting students (22 male and 69 female) from grades X–XII. The seminar emphasized the transformation of accountants’ roles from traditional data processors to strategic business advisors and reliable technology partners. The findings revealed that 58% of students intended to pursue higher education, while 42% planned to enter the workforce directly. Feedback forms using a Likert scale (1–6) showed high scores ranging from 4.38 to 5.19, indicating strong relevance of the seminar content and positive impacts on students’ attitudes toward financial planning and expenditure control. The implications highlight the importance of financial literacy as a foundation for integrity and competitiveness in future accounting careers. Recommendations for future PKM include extending seminar duration, incorporating practical simulations of digital investment, expanding participant coverage across schools, and conducting longitudinal evaluations to measure long-term behavioral impacts.
Co-Authors Abi Rekrian Dwi Cahya Amalia, Meby Amrie Firmansyah Annisa Salsabila Safanah Ariani, Ade Delina Dwi Indah Sari Desy Anggraeni Etty Murwaningsari Faith Njaramba Hartati, Andi Neneng Sugi Hendra, H Herlina Lusmeida Indirman, Veri Iswahyudi, Ari Juanita Agustina R Karim, Muhammad Lorensa, Roro Lonita Maharani, Annisa Citra Maharani, Neni Meidijati, M Muhammad Ferdian, Saputra Mulyadi, Nanda Pramayasti Novia Widyastuti NOVITASARI, DESI Nur ‘Azah NURHADINAH, NURHADINAH Nurjanah, Novia Siti Putri, Sarah Widyana Ramadhan, Giffary Riva Rivelyanti Simanullang Rizal, Josse Saparudin, Muhammad Sari, Delina Dwi Indah Sekar Mayangsari Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Syamsiar, Syamsiar Tasya Amelia Veronica Widiyati, Dian Widya Apriana Rahayu