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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri MBR (Management and Business Review) Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) INVENTORY: JURNAL AKUNTANSI JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara JMK Jurnal Manajemen dan Kewirausahaan EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ekonomi Bisnis dan Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Pengabdian Masyarakat Bangsa Journal of Culture Accounting and Auditing Jurnal Inovasi Akuntansi International Journal of Pertapsi Jurnal Cendekia Ilmiah Proceeding International Conference on Digital Education and Social Science
Pramiana, Omi
Institut Teknologi & Bisnis PGRI Dewantara Jombang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Corporate Governance and Capital Structure on Firm Value with Dividend Policy Moderation Putri Maurilla Afifah; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.150

Abstract

This research examines how Good Corporate Governance (GCG) and capital structure affect company valuation, with dividend policy serving as a moderator, among LQ45 firms on the Indonesia Stock Exchange from 2022 to 2024. Employing a quantitative method, it utilizes secondary data from annual reports, encompassing 29 companies and 87 data points. Company value is gauged via Price to Book Value (PBV), while other factors rely on governance metrics and financial ratios. Findings indicate that GCG boosts company value, but capital structure harms it due to rising leverage risks. Dividend policy reinforces this dynamic and acts as a favorable cue to investors. These insights underscore the value of strong governance, careful capital management, and reliable dividend strategies in enhancing LQ45 firm valuations.
Macroeconomic and Microeconomic Effects on Tax Avoidance in IDX Energy Companies 2022-2024 Sheyla Zefanya Asmarakanti; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.153

Abstract

Tax avoidance is a common problem for many organizations, including those in the energy sector. There are a number of economic factors, both big and little, that might affect tax evasion. This study seeks to examine the impact of macroeconomic factors, quantified by inflation and currency rates, on tax avoidance, as well as the influence of microeconomic factors, assessed by leverage and firm size, on tax avoidance. The research methodology employs a quantitative descriptive technique. Multiple linear regression is used to analyze the data. The findings indicate that inflation, leverage, and business size exert a substantial positive influence on tax avoidance, signifying that increased inflation, leverage, and firm size correlate with heightened tax avoidance by the organization. In addition, changes in currency exchange rates do not seem to alter the level of tax avoidance by corporations.
The Effects of Green Accounting and Intellectual Capital on Firm Value with Profitability Moderation Tamara Melati Sukma; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.158

Abstract

This research discusses the role of Green Accounting and Intellectual Capital affect firm value, while moreover assessing profitability as a moderating variable. The analysis is conducted on mining firms listed on the Indonesia Stock Exchange for the 2023–2024 period. A quantitative design is applied, employing classical assumption testing, t-tests for significance, tests of the coefficient of determination, and Moderated Regression Analysis (MRA) to evaluate the impact of the independent variables on the dependent variable with the inclusion of a moderating variable. Data processing is carried out using SPSS. The study demonstrates that Green Accounting does not have a significantly influences firm value, whereas Intellectual Capital exerts a strong and significant positive effect. Profitability is found not to moderate the connection between Green Accounting and firm value, but it significantly enhances the influence of Intellectual Capital on firm value. Overall, the firm value of mining companies is predominantly shaped by Intellectual Capital, with profitability amplifying the value added by intellectual assets.
The Effects of Green Financing, Firm Size, and Operating Income on Bank Firm Value Vinatya Ayu Natasya; , Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.162

Abstract

This study examines the effect of green financing, firm size, and operating income on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative approach, secondary data were collected from annual reports, sustainability reports, and financial reports. Multiple linear regression analysis was performed using SPSS. The results show that green financing, firm size, and operating income each have a positive and significant effect on firm value. The regression model produced an R-square value of 0.944, indicating that the three independent variables together can explain 94.4% of the variation in firm value. All hypotheses were supported, confirming the importance of sustainable financing and strong operational performance in increasing firm value. These findings contribute theoretically to the literature on sustainable finance and provide practical insights for banking management and investors.
Green Intellectual Capital and Corporate Governance Influence Firm Value Through Financial Performance in LQ45 Yenita Wahyuni; , Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.163

Abstract

This study investigates the influence of Green Intellectual Capital and Corporate Governance toward firm value, where financial performance acts as a mediating factor. The study targets LQ45-listed companies on the Indonesia Stock Exchange from 2022 to 2024. A quantitative causal approach was applied, using purposive sampling to obtain 29 firms with a total of 87 firm-year observations. Analyses were performed using multiple linear regression and Sobel mediation methods employed, and The empirical evidence suggest that Green Intellectual Capital and Sound Corporate Governance practices exert a significant positive effect on financial performance and firm value. In addition, financial performance, proxied by ROA, positively affects firm value and plays a partial mediating role in the relationship with Green Intellectual Capital, Corporate Governance, and firm value. These findings are consistent with signaling theory (Ross, 1977), suggesting that strong green intellectual capital practices and effective corporate governance send favorable signals to investors. This study contributes to sustainable accounting literature and provides practical insights for firms and investors in enhancing firm value.
Co-Authors Achmadiyah, Tarisa Agustin, Beby Hilda Alfiary Pradana Mellenio Allisa Laily Aziza Aminin Aminin, Aminin Anisah, Nur Aprilia Dwi Mahfida Aprillia Zubaidah Azzahra Arina Mustofia Ayuningtia, Miranda Cantika, Aulia Salsabila Cindy Eka Makhsunnah Daud Alifian Elma Oktavianawati Febrianti, Rindi Antika Firdhatul Umroh Hendrawan, Suluh Agus Hidayat, Agus Taufik Ina Nikmatul Chasanah Indrasah, Fifi Isnaini Nazil Latus Solikhah Jaya, Putri Jessa Wilsam Putri Khoirul Umam Hasbi Kusuma, Marhaendra Muhammad Rivaldo Gilang Nabila, Fikrotun Nusita, Vivi Oktavianawati, Elma Permaisita Anggun Sari Putri Jaya Putri Maurilla Afifah Putri, Syafira Anindya Salsabila, Nadia Santos , Alfredo Dos Sari, Corrina Dian Anita Sheyla Zefanya Asmarakanti Sucipto, Beni Sugeng Suprapto Suluh Agus Hendrawan Suprapto, Sugeng Susilo, Dwi Ermayanti Tamara Melati Sukma Tarisa Achmadiyah Utami, Laila Dyah Venda Nur Afandi Vinatya Ayu Natasya Vivi Nusita Wahyuni, Dwi Sri Wasis Wasis Yanti, Dwi Ermayanti Susilo Yenita Wahyuni Yohan Wahyu Kusuma Zafirah Nur Sabrina