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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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Determinants of Job Satisfaction on Turnover Intention Moderated by Internal Locus Control Robin Robin; Chablullah wibisono; Bambang Satriawan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6749

Abstract

Purpose: This study examines the influence of leadership, work motivation, work environment, work stress, and job insecurity on job satisfaction and its subsequent impact on turnover intention, with internal locus of control as a moderating variable, among employees of four-star hotels in Batam City. Methodology: A quantitative explanatory approach was used. Data were collected through a structured questionnaire from 343 respondents selected using a purposive sampling technique and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results: The work environment had the strongest effect on job satisfaction (? = 0.331), followed by work motivation and leadership, while work stress and job insecurity significantly reduced job satisfaction and increased turnover intention. Job satisfaction significantly lowered turnover intention and mediated the effect of the work environment, but the internal locus of control did not moderate the relationship. The model showed strong explanatory power (R² = 0.849, 0.805). Conclusions: Job satisfaction functions as a central mediator in reducing turnover intention, particularly through the work environment, underscoring the importance of job and personal resources in the hospitality industry. Limitations: This study is confined to four-star hotels in a single city and relies on cross-sectional, self-reported data, which limits causal inference and generalizability. Contributions: These findings provide empirical guidance for human resource management strategies in hospitality and extend organizational behavior and social exchange theories within the Indonesian context
Behavioral Economics Framework for Pension Program Participation Among Female Workers in Labor-Intensive Industries Mercy Reyne Marlina Tirayoh; Robin; Sony Putra; Etty Sri Wahyuni
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.891

Abstract

Purpose – This study develops and empirically validates a behavioral economics framework linking framing effect and mental accounting, through financial decisions, to perceived pension program effectiveness among female workers in Batam’s labor-intensive industries. It addresses the gender pension participation gap and the retirement vulnerability of women manufacturing workers, whose pension-related decisions remain insufficiently explained by conventional financial-literacy approaches.Methods – A sequential explanatory mixed-method design was used. Quantitative data were collected from 400 female workers through cluster sampling and analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM). The quantitative phase was complemented by in-depth interviews with 40 purposively selected respondents, with interview data thematically analyzed to contextualize the structural findings.Findings – Framing effect and mental accounting significantly and positively influence financial decisions and perceived pension program effectiveness. Financial decisions also strongly predict perceived pension program effectiveness and partially mediate the effects of framing effect and mental accounting on the outcome construct. Qualitative findings show that many workers perceive pension contributions as “money that disappears,” lack a dedicated retirement mental account, and respond positively to future-self reframing and default-enrollment mechanisms.Research implications – The findings are limited by the single-city sample, cross-sectional design, and reliance on self-reported perceptual measures rather than verified enrollment behavior. Proposed policy directions require experimental validation through randomized field trials.Originality – This study provides an empirically validated, gender-responsive behavioral economics framework for pension policy design among female workers in Indonesian labor-intensive industries.
Death Infectious: Impact of the Coronavirus Disease (COVID-19) on Stock Returns Robin Robin
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2574

Abstract

This study examines the Coronavirus disease (COVID-19) on stock returns. The independent variables are daily new deaths and daily new cases. The sample that uses in this study is financial sector, one of the most crucial sectors in an economy. Total sample is 22,930 observations during the period from March to December in 2020. This study uses unbalanced panel data and multiple regression to prove those hypotheses. The result shows that the Coronavirus disease (COVID-19) hurt on stock returns. Investors feel anxious and frightened to hear the news regarding the increasing number of deaths and the number of new cases. Investors prefer to delay investment until the capital market returns to normal. Furthermore, during the pandemic period, Friday's effect may reduce losses from stock returns. The implication of this study is that an increase in the number of deaths and the number of new cases can reduce stock returns. The government needs to suppress bad news circulating in the mass media in order to reduce investor anxiety.  
Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies Euriver Zega; Bambang Satriawan; Robin
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research was conducted to assess the contribution of company size, Good Corporate Governance, and leverage to Corporate Social Responsibility practices, as well as evaluate the role of profitability as a moderator. A total of 11 energy sector companies were used as observation units in this study that have gone public and registered on the IDX from 2019 to 2023, with a total of 55 observations. The analysis was carried out through the application of panel data regression analysis and moderation interaction tests. Data analysis in this study shows that the size of the company, the portion of shares owned by the institution and management, and the role of the audit committee do not contribute significantly to CSR disclosure. On the contrary, the board of commissioners and leverage have proven to have a significant positive effect. Profitability acts as a moderator that weakens the influence of business scale aspects, managerial shareholding, and board of commissioners' authority, but strengthens the impact of the existence of an audit committee on corporate social responsibility disclosure. No moderation effect was found on the relationship between institutional ownership and leverage and CSR. The findings of this study indicate that the role of profitability moderation is selective, depending on the aspects of corporate governance and financial structure.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES Robin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

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Abstract

Purpose – This study investigates whether profitability moderates the association between Good Corporate Governance (GCG) mechanisms and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The key argument is that GCG effectiveness in constraining tax avoidance is conditional upon firm profitability levels, as higher profitability simultaneously increases both tax avoidance incentives and political costs of non-compliance. Design/Methodology/Approach – This study analyzes 460 firm-year observations from 92 manufacturing companies selected through purposive sampling. The primary analysis employs panel data regression with firm fixed effects and year dummies using Stata 17, complemented by Moderated Regression Analysis (MRA) to test interaction effects. GCG is proxied by independent commissioners, audit committee size, institutional ownership, and external audit quality (Big Four affiliation). Tax avoidance is measured using Cash Effective Tax Rate (CETR), and profitability by Return on Assets (ROA). Robustness checks include pooled OLS, Book-Tax Difference as an alternative proxy, and split-sample analysis by profitability median. Findings – Independent commissioners (β = 0.148; p < 0.01), institutional ownership (β = 0.178; p < 0.01), and audit quality (β = 0.218; p < 0.01) are significantly positively associated with CETR indicating lower tax avoidance. Audit committee size shows no significant association (p = 0.132). Profitability significantly moderates the associations between independent commissioners (β = 0.164; p < 0.01) and institutional ownership (β = 0.142; p < 0.01) with tax avoidance, but does not moderate the audit committee and audit quality paths. Research Implications – The sample is confined to manufacturing companies, limiting cross-sector generalizability. CETR is influenced by temporary differences between accounting and taxable income. Audit quality is proxied solely by Big Four affiliation, not capturing qualitative dimensions. The observational design precludes definitive causal claims. Originality/Value – This study provides evidence consistent with profitability functioning as a moderating mechanism that explains when GCG is effective in constraining tax avoidance. The findings reveal that strategic monitoring mechanisms (independent commissioners and institutional investors) are conditionally effective depending on profitability, while procedural compliance mechanisms (audit committees and external auditors) operate more universally. The 2020–2024 period covering pandemic disruption, fiscal incentives, and the implementation of Indonesia's Tax Harmonization Law provides a unique empirical setting.
CHALLENGES IN IMPLEMENTING GOOD CORPORATE GOVERNANCE AMONG FIRMS IN THE BATAM FREE TRADE ZONE: A LITERATURE REVIEW Robin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The Batam Free Trade Zone and Free Port (KPBPB) is one of Indonesia’s most important investment nodes, yet growth in investment value is not necessarily accompanied by improvements in governance quality at the firm level. This study aims to map and synthesise the challenges of implementing good corporate governance (GCG) among firms operating in the zone. A systematic literature review was conducted following the PRISMA 2020 reporting protocol, covering Scopus-, SINTA-, Garuda-, and DOAJ-indexed articles published between 2020 and 2025. Articles were screened using predefined inclusion and exclusion criteria and analysed through thematic content analysis. The synthesis identifies four interrelated layers of challenges: (1) institutional-regulatory challenges arising from dual authority in zone management and the shifting licensing regime; (2) ownership-structure challenges stemming from the dominance of foreign-investment subsidiaries and family firms, which weaken independent oversight; (3) transparency and disclosure challenges among non-listed firms that fall outside the reach of capital-market regulation; and (4) internal-capacity and sustainability challenges driven by global supply-chain pressures. The study proposes a four-layer conceptual framework and five empirically testable propositions, and argues that conventional GCG mechanisms developed in the context of listed firms are insufficient to explain governance practices within free trade zones.
CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE Budi Chandra; Robin; Fendy Cuandra; 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.
IDENTIFYING FINANCIAL MANAGEMENT BEHAVIOR IN MILLENIAL GENERATION Novia Junita; Robin Robin; Yulfiswandi Yulfiswandi
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v7i2.3881

Abstract

ABSTRACTThis study aims to examine the effect of financial knowledge, financial attitudes, financial socialization, locus of control on financial management behavior. The research sample is the millennial generation in Batam City which was selected by purposive sampling method who were born in 19841999. Research data were collected by questionnaire. The data were analyzed using normality, validity, heteroscedasticity, and t and F tests. The results of this study concluded that financial knowledge, financial attitudes, primary agents of financial socialization, secondary agents of financial socialization, childhood consumer experiences had a significant positive effect on financial management behavior, while other variables are not significant. The managerial implications are doing financial planning, building a saving pattern, having a sense of responsibility, and setting financial goals. Parents are expected to provide financial concepts since childhood, build the habit of saving since childhood by giving pocket money and teach how to allocate money. ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh pengetahuan keuangan, sikap keuangan, sosialisasi keuangan, locus of control terhadap perilaku pengelolaan keuangan. Sampel penelitian adalah generasi milenial di Kota Batam yang dipilih dengan metode purposive sampling yang lahir pada tahun 19841999. Data penelitian dikumpulkan dengan kuesioner. Data dianalisis menggunakan uji normalitas, validitas, heteroskedesitas, dan uji t dan F. Hasil penelitian ini menyimpulkan bahwa pengetahuan keuangan, sikap keuangan, agen primer sosialisasi keuangan, agen sekunder sosialisasi keuangan, pengalaman konsumen masa kecil berpengaruh signifikan positif terhadap perilaku pengelolaan keuangan, sedangkan variabel lainnya tidak signfikan. Implikasi manajerial adalah melakukan perencanaan keuangan, membangun pola menabung, memiliki rasa tanggung jawab, dan menetapkan tujuan keuangan. Orang tua diharapkan memberikan konsep keuangan sejak kecil, membangun kebiasaan menabung sejak kecil dengan memberikan uang saku dan mengajarkan cara mengalokasikan uang.
THE EFFECTIVENESS OF FEMALE BOARD INDEPENDENCY ON INTELLECTUAL CAPITAL: INDONESIAN COMPANIES LISTED ON KOMPAS 100 Estina Sativa; Hesniati Hesniati; Robin Robin
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v8i2.5799

Abstract

ABSTRACTThis study examines female independent commissioners' effect on intellectual capital. The population and research sample are companies listed on the Indonesia Stock Exchange with the Kompas 100 index in the 2014-2020 period. The research data used secondary data and purposive sampling data collection methods. Data were analyzed using descriptive statistics, correlation, regression, and robustness tests. This study concludes that female independent commissioners significantly positively affect intellectual capital.  Female commissioners have a high potential to influence the creation of value for the company. It is necessary to increase the opportunity for women to occupy the position of commissioner or independent commissioner, in addition to gender equality and practical and optimal supervision. Therefore, in appointing new commissioners, the board of commissioners needs to consider the company's operational mechanism, whether it is a company operating in the technology orientation sector or the development stage, and consider the individual candidates for commissioners based on previous experiences.ABSTRAKPenelitian bertujuan untuk meneliti pengaruh komisaris independen wanita terhadap modal intelektual. Populasi dan sampel penelitian berupa perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dengan indeks Kompas 100 pada periode 2014-2020. Data penelitian menggunakan data sekunder dan metode pengumpulan data purposive sampling. Data dianalisis menggunakan statistik deskriptif, uji korelasi, uji regresi dan robustness test. Hasil penelitian ini menyimpulkan bahwa komisaris independen wanita berpengaruh signifikan positif terhadap modal intelektual. komisaris wanita mempunyai potensi tinggi mempengaruhi penciptaan value bagi perusahaan. Implikasi manajerial penelitian ini adalah peningkatan kesempatan bagi wanita dalam menduduki posisi komisaris atau komisaris independen perlu dilakukan disamping kesetaraan gender juga adanya pengawasan yang efektif dan optimal. Oleh karena itu, dalam pengangkatan komisaris baru perlu mempertimbangkan mekanisme operasional perusahaan apakah termasuk perusahaan yang beroperasi pada sektor orientasi teknologi atau tahap pengembangan serta dipertimbangkan individu dari calon komisaris berdasarkan pengalaman-pengalaman sebelumnya.
ANALYSIS OF THE IMPACT OF ANCHORING, HERDING BIAS, OVERCONFIDENCE AND ETHICAL CONSIDERATION TOWARDS INVESTMENT DECISION Robin Robin; Vanne Angelina
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v6i2.2558

Abstract

There are lots of factors that investors need to take in consideration before investing. Although the importance of external factors is undeniable, in recent decade, experts started to realize the importance of internal factors in investing. This includes behavior and psychological factors. This analysis of internal factor is what we refer to as behavior finance. However, just how important behavior finance is, and how significant it is in investment decision? In this study, researcher aims to determine the impact of anchoring, herding bias, overconfidence, and ethical consideration towards investment decision. Questionnaires were distributed to 149 investors of different backgrounds to determine the impact of behavior finance towards investment decision. PLS-SEM was used to test the research hypotheses. Through this research, it is determined that behavior and psychological biases and tendencies do affect investment decision. It is important to understand behaviors in investing because these behavior biases and tendencies can potentially lead to loss. Understanding behavior finance means investors can avoid behavior biases and rectify mistakes.
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 Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chandra, Budi Chris Chris Christian, Yefta Claudia Theophilia Claudio Esmeraldo Winarno 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 Fendy Cuandra 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