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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura STRATEGIC Measurement : Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JABE (Journal of Applied Business and Economic) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Prosiding National Conference for Community Service Project JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Global Financial Accounting Journal Jurnal Riset Akuntansi Kontemporer Budimas : Jurnal Pengabdian Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi AKUNESA Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Cakrawala Ilmiah JIPkM International Journal of Management Research and Economics Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Business, Social Sciences and Technology (CoNeScINTech) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Commerce, and Management Indonesian Journal of Taxation and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Robin Robin
Faculty Of Economics And Business, Universitas Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Mathematics Public Health Social Sciences Other

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THE EFFECT OF LEVERAGE, INVENTORY TURNOVER AND SALES GROWTH ON PROFIT GROWTH WITH FIRM SIZE AS MODERATING VARIABLES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 - 2021 Uli Bastanta S, Citra; Fachrudin, Fachrudin; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.462

Abstract

This study aims to examine the effect of Leverage, Inventory Turnover, and Sales Growth on Profit Growth with Firm Size as a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2016-2021. This study uses secondary data. This study uses a purposive sampling technique with a sample of 10 companies. The data analysis technique used is moderated regression analysis (MRA) with the help of the student version of SmartPLS 3.29. Based on the test results, it is known that the Leverage variable as measured by DER has a negative and insignificant effect on Profit Growth, with a significance value of 0.075 where the significance value of DER is greater than 0.05. Inventory Turnover has a positive and significant effect on Profit Growth, with a significance value of 0.038 where the ITO significance value is less than 0.05. Sales Growth has a positive and significant effect on Profit Growth, with a significance value of 0.000 where the significance value of SG is less than 0.05. Firm Size has a negative and significant effect on Profit Growth with a significance value of 0.023 where the significance value of FS is less than 0.05. Firm Size does not moderate the effect of DER on Profit Growth with a significance of 0.839 greater than 0.05. Firm Size does not moderate the effect of ITO on Profit Growth with a significance of 0.332 greater than 0.05. Firm Size does not moderate the effect of SG on Profit Growth with a significance of 0.223 greater than 0.05
THE EFFECT OF DIVIDEND POLICY, MANAGERIAL OWNERSHIP AND PROFITABILITY ON COMPANY VALUE WITH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS MODERATING VARIABLES IN THE BANKING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 Risa, Fitria; Fachrudin, Fachrudin; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.463

Abstract

This study aims to analyze dividend policy, managerial ownership and profitability of firm value by disclosing Corporate Social Responsibility as a Moderating Variable in banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study were 46 banking companies. The sample selection method used purposive sampling technique, so the number of samples used was 17 banking companies. The number of observations used is 85 observations. The type of data used is secondary data with the data analysis technique used is panel data regression analysis with multiple linear regression test using Eviews software. The results show that dividend policy has a positive but not significant effect on firm value, Managerial Ownership has a positive but not significant effect on Firm Value, and Profitability has a positive but not significant effect on Firm Value. Corporate Social Responsibility is not able to moderate dividend habits on firm value, Corporate Social Responsibility is able to moderate managerial ownership on firm value, and Corporate Social Responsibility is able to moderate profitability to firm value.
THE EFFECT OF RETURN ON ASSETS, INVENTORY TURNOVER AND DEBT TO EQUITY RATIO ON STOCK PRICES WITH EARNINGS PER SHAREAS MODERATING VARIABLES IN COMPANIES TECHNOLOGIES LISTED ON THE INDONESIA STOCK EXCHANGE Herlambang, Guntur; Satriawan, Bambang; Robin, Robin; Wibisono, Chablullah; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.464

Abstract

This study aims to examine the effect of Return on Assets, Inventory Turnover, Debt to Equity Ratio, on stock prices with Earning Per Share as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study uses secondary data. This study uses a purposive sampling technique with a sample of 8. The data analysis technique used is moderated regression analysis (MRA) with the help of Eviews 10 software. Based on the test results, it is known that the ROA variable has a negative and insignificant effect on stock prices, with the significance value is 0.953 where the ROA significance value is greater than 0.05, thus the first hypothesis (H1) is not accepted. The next result is that ITO has a negative and insignificant effect on stock prices, with a significance value of 0.542 where the ITO significance value is greater than 0.05, thus the second hypothesis (H2) is not accepted. Then DER has a negative and insignificant effect on stock prices, with a significance value of 0.522 where the significance value of DER is greater than 0.05, thus the third hypothesis (H3) is not accepted. Furthermore, EPS has a positive and significant effect on stock prices, with a significance value of 0.000 where the EPS significance value is less than 0.05, thus the fourth hypothesis (H4) is accepted. The probability value of EPS moderation on ROA is 0.000 where the value is less than 0.05. This means that EPS moderates the effect of ROA on stock prices, this means (H5) is accepted, the probability value of EPS moderation against ITO is 0.001 where the value is less than 0.05. This means that EPS moderates the effect of ITO on stock prices, this means that (H6) is accepted. The probability value of EPS moderation on DER is 0.014 where the value is smaller than 0.05. This means that EPS moderates the effect of DER on stock prices. This means that (H7) is accepted.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL COMMITMENT ON UPT PERFORMANCE WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE IN IMPLEMENTING UNITS TECHNICAL DIRECTOR GENERAL OF RESOURCES AND Nurapnita Rozalia Inda; Chablullah Wibisono; Irfan; Robin; Muamar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.658

Abstract

UPT performance is work performance achieved by UPT in realizing the activity or program targets that have been set at the beginning effectively and efficiently. This study aims to determine the effect of good corporate governance, internal control systems, organizational commitment on UPT performance with human resource competence as a moderating variable in Technical Implementation Units of the Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. The population in this study were 35 UPT Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. A sample of 140 respondents who are activity managers in each UPT. Sources of data used are primary data and data collection techniques through questionnaires. Data were analyzed using Partial Least Square (PLS). The results of the study show that good corporate governance, internal control systems, organizational commitment, and human resource competence have a significant positive effect on UPT performance. Human resource competence is only able to moderate the effect of organizational commitment on UPT performance, but is unable to moderate the effect of good corporate governance and internal control systems on UPT performance.
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY OF FINANCIAL REPORTING AND QUALITY OF ACCOUNTING INFORMATION ON THE LEVEL OF RECEIVING ZAKAT FUNDS WITH ACCESTABILITY AS A MODERATION VARIABLE AT BAZNAS IN BATAM CITY Afrinanda; Chabullah Wibisono; Robin; Bambang Satriawan; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.598

Abstract

This study aims to analyze and provide empirical evidence about the effect of accountability, transparency of financial reporting and quality of accounting information on the level of acceptance of zakat funds with accessibility as a moderating variable. The population of this research is the muzakki who pay their zakat directly to BAZNAS Batam City. The sampling technique in this study used random sampling. This study used the slovin formula with an error rate of 1% so that a total of 96 samples were obtained. This study uses primary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale. The data analysis method uses Partial Least Square (PLS) with the SmartPLS application. The test results show that accountability has a significant effect on the level of acceptance of zakat with a P-Value of 0.000 <0.05, transparency has an insignificant positive effect on the level of acceptance of zakat with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 but accessibility has no significant negative effect on the level of zakat acceptance. Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation.
FOMO AND GEN Z INVESTMENT BEHAVIOR: A QUALITATIVE STUDY ON EMOTIONAL BIAS IN FINANCE Faris Ramadhan; Etty Sri Wahyuni; Adnan Suhardis; Robin; Sumantri
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 5 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.4011

Abstract

This qualitative study investigates how Fear of Missing Out (FOMO) influences Generation Z investment behavior and emotional bias in financial decision-making processes. The research employed an interpretive phenomenological approach with in-depth semi-structured interviews conducted among Generation Z investors in Indonesia to understand the psychological mechanisms underlying FOMO-driven investment decisions. Systematic thematic analysis revealed three primary themes: FOMO as an emotional investment driver, social media influence creating information asymmetry, and financial literacy functioning as a complex moderating factor. The findings demonstrate that FOMO operates as a powerful emotional compulsion that systematically overrides rational decision-making processes, with social media exposure to peers' investment success serving as the most potent trigger for impulsive investment behavior. A significant "information paradox" emerged where participants heavily rely on low-credibility sources such as financial influencers while underutilizing high-credibility alternatives like official company reports, prioritizing accessibility over accuracy. The relationship between financial literacy and FOMO vulnerability proved non-linear, with medium literacy levels paradoxically increasing overconfidence bias while high literacy enabled sophisticated rationalization of emotional decisions. These findings contribute to behavioral finance theory by revealing how digital-social contexts amplify emotional biases beyond traditional market psychology models, suggesting that conventional financial education approaches may be insufficient for addressing emotionally-driven decision-making among digital-native generations.
CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE Chandra, Budi; Robin; Cuandra, Fendy; Melysa
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.35318

Abstract

Growing regulatory and stakeholder pressure underscores the importance of climate change reporting, yet the role of CEO busyness in shaping corporate disclosure remains underexplored. Prior evidence from other disclosure contexts is mixed, and few studies examine corporate governance as a moderating factor. This research investigates the influence of CEO busyness on climate change disclosure, the moderating effect of corporate governance, and the impact of disclosure on firm performance. Using 1,980 firm-year observations of IDX-listed firms from 2020 to 2023, the study applies panel data regression, Coarsened Exact Matching, Generalized Least Squares, and a two-stage Heckman model to ensure robustness. The results reveal that CEO busyness has a positive effect on climate change disclosure, strengthened by strong corporate governance. Moreover, climate change disclosure enhances firm performance. These findings extend Upper Echelons Theory by showing that busy CEOs can promote transparency, contrasting prior evidence suggesting negative effects.
Pengaruh Financial Distress, Free Cash Flow dan Profitabilitas terhadap Earnings Management dengan Firm Size sebagai Moderasi Inten Gemi Nestiti; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5081

Abstract

This study was conducted with the aim of testing and analyzing the influence of Financial Distress, Free Cash Flow and Profitability on Earnings Management moderated by Firm Size directly or indirectly. The population in this study were all construction companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for drawing observations conducted for five years and as many as six pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. The data collection technique in this study used documentation techniques and the analysis technique used was EViews (Econometric Views) analysis. The results of the study showed that the results of the first hypothesis test showed that financial distress had no significant effect on earnings management. The results of the second hypothesis test showed that free cash flow had a significant positive effect on earnings management. The results of the third hypothesis test showed that profitability had a significant positive effect on earnings management. The results of the fourth hypothesis test showed that financial distress had a significant effect on earnings management moderated by firm size. The results of the fifth hypothesis test showed that free cash flow had a significant effect on earnings management moderated by firm size. The results of the sixth hypothesis test showed that profitability had a significant effect on earnings management moderated by firm size.
Pengaruh Return on Equity, Leverage, Collateralizable Asset dan Asset Growth terhadap Kebijakan Dividen dengan Kepemilikan Manajerial sebagai Variabel Moderasi Hilda Yani; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5082

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Leverage (DER), Collateralizable Asset (CA), and Asset Growth (AG) on dividend policy, with managerial ownership as a moderating variable. Dividend policy is one of the key decisions made by corporate management to enhance shareholder welfare. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative method was employed, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 19 companies were selected as the research sample from a population of 30 companies. The results of the study indicate that Return on Equity (ROE), Leverage (DER), and Asset Growth (AG) do not have a significant influence on dividend policy, whereas Collateralizable Asset (CA) shows a significant influence. Additionally, managerial ownership does not moderate the relationships between Return on Equity, Leverage, Collateralizable Asset, or Asset Growth and dividend policy. These findings suggest that internal company factors such as profitability, capital structure, and asset growth, along with managerial ownership, are not always determinants of dividend policy decisions in manufacturing companies in the food and beverage sub-sector.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderating pada Bank yang Terdaftar di Bursa Efek Indonesia (Tahun 2017-2023) Yuanna Hanova Ayu; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5083

Abstract

This study aims to examine the impact of the audit committee, independent commissioners, and institutional ownership on firm value, with profitability as a moderating variable, for banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The background of this research highlights the importance of good corporate governance in enhancing firm value, particularly in the banking sector, which plays a crucial role in the economy. The study seeks to analyze the extent to which these corporate governance factors influence firm value and the role of profitability in moderating these effects. This research employs a quantitative method with purposive sampling, collecting data from 48 banks listed on the IDX, of which only 15 met the sample criteria. The results show that the audit committee has a significant impact on firm value, with a t-statistic of -2.028192 and a probability of 0.0453. Conversely, independent commissioners and institutional ownership do not have a significant impact on firm value. Additionally, profitability does not significantly modify the relationship between the audit committee and firm value but has a significant effect on moderating the relationship between independent commissioners and firm value. Profitability does not influence the modification of the relationship between institutional ownership and firm value.
Co-Authors Adi Saputra Adnan Suhardis Afdal Afdal, Afdal Afrinanda Agus Susanto Agustina Fitrianingrum Alice Alice Angellyn Lim Bambang Satriawan Benny Carlson Calvina Hartanto Candy Candy Chablullah wibisono Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chandra, Budi Chris Chris Christian, Yefta Claudia Theophilia Claudio Esmeraldo Winarno Cuandra, Fendy Danny Danny David Cantona David Pramono Dedy Andores Diana Diana Eko Pratama Sinaga Eko Prihananto Elissa Jocelynn Elvin Elvin Enje Aprilla Estina Sativa Estina Sativa Etty Sri Wahyuni Euriver Zega Fachrudin Fachrudin Ferdinand William Gracella Tandiono Greece Agustin Hansen Can Hefri Oktarinaldi Helen Tan Herlambang, Guntur Hesniati, Hesniati Hilda Yani Inten Gemi Nestiti Jan Lunardy Jeslyn Teo Jevon Junanto Jimmy Cung Joana Stefhanie Saliama Julianti, Merline Jusky Novianto Kevin Kevin Kritie Onasis Lenny Julyanti Leo Leo Leonardo Christofher Lian Andrianus Lilis Susanti Lilis Susanti Lina Lina Malvin Malvin Marheni, Dewi Khornida Mariska Ramadana Maudy Febrianna Meillverrani Erline Mellitania Surya Melysa Mercy Reyne Marlina Tirayoh Merinda Wijaya Michelle Febri Soegianto MMSI Irfan ,S. Kom Moh Fariq Aziz Muamar Khaddafi Muammar Khaddafi Muhammad Marfuin Nainggolan, Ferdinand Nanda Silvia Sovitasari Nelson Nelson Novia Junita Nurapnita Rozalia Inda Ramadhan, Faris Rara Tri Kencana Ria Ukur Rindu Tondang Ricky Rickena Exendy Ricky Ricky Ridho Kurnia Rifki Rifki Rio Fernando Risa, Fitria Rizki Alamsyah Romie Jhonnerie Romieo Romieo Ronny Triputra Ronny Triputra. AM Ryan Kenidy Ryandy Sonata Sandy Tio Sani Kurnia Santo Tjiam Sephia Septiana Sephia Septiana Silaban, Amon Silvina Silvina Silvy Gresia Sony Putra Steven Steven Sudy Sudy Sumantri, Sumantri Sutrisno Cayadi Suyanto, Elvira Tina Rani Uli Bastanta S, Citra Utari Afnesia Vani Andini Vanne Angelina Vigho raziansyah Vincent Gonawan Vivian Vivian Willy Kaslianto Wily Wily Wisnu Yuwono Yuanna Hanova Ayu Yulfiswandi, Yulfiswandi Yuliansyah Yuliansyah Yulizartika, Yulizartika