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All Journal Jurnal Pendidikan Ekonomi (JUPE) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jambura Accounting Review FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)

Krisyadi, Robby

Universitas Internasional Batam

Author-ID : 2438334

Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Krisyadi, Robby; Angery, Evi Yessy

Publisher :

Penelitian yang dilakukan ialah guna melakukan studi dampak penghindaran pajak, likuiditas, ukuran perusahaan pada nilai perusahaan dengan leverage dan industry type selaku variabel kontrolnya. Data perusahaan terdaftar di BEI digunakan sebagai objek penelitian dari tahun 2016-2020 dengan sampel sebanyak 401 perusahaan berdasarkan metode purposive sampling. Melalui penelitian didapati hasil yang memperlihatkan kalau penghindaran pajak dan ukuran perusahaan mempunyai dampak relevan positif pada nilai perusahaan, likuiditas dan leverage terdapat dampak signifikansi negatif pada nilai perusahaan, dan industry type tidak terdapat dampak pada nilai perusahaan.

ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE Robby Krisyadi; Selin Selin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Several countries have entered the second phase of the current pandemic and the shock is likely to occur in the wake of firm bankruptcy risks and a significant increase in leverage, depressing investment and job creation for a long time. The objective of this research is to indicate the effect of corporate governance on insolvency risk. The logistic regression method was applied in this study to sample data on company financial statements that had been determined and registered on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and then processed using the SPSS application. The results of the logistic regression test interpret that the variables of audit committee presence, and audit committee meetings are provide a significant and positive relationship to the corporate insolvency risk variable. In addition, the variables of audit committee size, audit committee independence, audit committee expertise and board size are able to provide a significant and negative relationship to the corporate insolvency risk variable. Independence board meeting variable is not significant to corporate insolvency risk variable.

The Influence Of Audit Committee Effectiveness And Financial Condition On Audit Delay In Companies Listed On The Indonesian Stock Exchange Robby Krisyadi; Bambang Bambang
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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The findings based on this study aim to analyze the influence of audit committee characteristics, audit committee diversity, and the financial condition of entities with audit delay. The research sample was created by generating 1019 data using panel data from companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the technique used in the sample selection process. The findings can be concluded that audit committee size, audit committee independence, audit committee meetings, audit committee accounting skills, female audit committee chairs, age of audit committee members, and corporate news are not necessarily able to have a significant effect on audit delay. However, female audit committee accounting expertise is certainly able to have a significant negative effect on audit delay. The increasing role of women with audit committee expertise will increase the quality of financial reporting, including reducing audit delay. In addition, the age of the audit committee members and financial distress can certainly give a positive significance to audit delay. Thus, the results of this study become an important record for companies and regulators regarding the importance of the role of audit committee diversity and financial conditions on audit delay

Pengaruh Modal Intelektual terhadap Performa Perusahaan dengan Manajemen Keluarga sebagai Variabel Moderasi Krisyadi, Robby; Chandra, Budi; Barahama, Stella Maria Theresia
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p92-103

PENGARUH EFISIENSI MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Krisyadi, Robby; Hendi, Hendi; Chairika, Saltycia
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3109

This study aims to investigate the impact of intellectual capital on the performance of companies listed on the Indonesia Stock Exchange with the moderation of company size. The research focuses on the use of quantitative data, including the annual reports of companies listed on the IDX from 2018 to 2022. The sample was collected using purposive sampling method, comprising a total of 166 company samples. The analytical methods employed include classic assumption testing, multiple linear regression analysis, and hypothesis testing using the F-test (for overall influence) and the t-test (for partial influence) at a significance level of 0.05. The results of this study reveal an insignificant relationship between intellectual capital (MVAIC) and company performance (ROA) as well as company size gives insignificant to the relationship. This finding provides valuable insights for stakeholders in the Indonesian stock market and companies listed on the Indonesia Stock Exchange in managing their intellectual capital.

PENGARUH PENGHINDARAN PAJAK, PERSENTASE DAN MASSA KRITIS DIREKTUR WANITA TERHADAP NILAI PERUSAHAAN Marmileni Triana; Robby Krisyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The value of a company is very important because the higher the level of business continuity, the prosperity of the stakeholders is also higher. This study aims to examine the effect of tax avoidance, the percentage of female directors, and the critical mass of female directors on firm value listed on the Indonesia Stock Exchange (IDX). The object of this research is companies listed on the Stock Exchange from 2016 to 2020. This study took samples using the purposive sampling method. The results of this study indicate that tax avoidance, percentage of female directors and critical mass of female directors have no significant effect on firm value.

Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti, Susanti; Hendi, Hendi; Krisyadi, Robby; Fathia, Yenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.

Pengaruh MVAIC Terhadap Efisiensi Operasional Perusahaan Keuangan di BEI Periode 2018-2022 Springer, Andriano Excelt; Krisyadi, Robby; Chandra, Budi
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.111

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Modified Value Added Intellectual Capital (MVAIC) terhadap efisiensi operasional perusahaan keuangan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Sampel penelitian yang digunakan adalah perusahaan keuangan yang terdaftar di BEI periode 2018-2022. Sampel berjumlah 105 perusahaan dengan menggunakan Teknik purposive sampling. Dalam menghitung variabel dependen menggunakan metode SFA (Stochastic Frontier Analysis). Peneliti menggunakan aplikasi SPSS untuk pengujian outlier dan aplikasi Eviews dalam pemilihan model terbaik dan pengujian hipotesis. Hasil penelitian menunjukkan MVAIC memiliki pengaruh signifikan positif terhadap efisiensi operasional. Variabel utama yang memberikan kontribusi terbesar adalah HCE (Human Capital Efficiency). RCE (Relational Capital Efficiency) dan PCE (Process Capital Efficiency) memiliki korelasi signifikan negatif, sedangkan CEE (Capital Employed Efficiency) memiliki pengaruh tidak signifikan terhadap efisiensi operasional. Nilai MVAIC yang besar akan meningkatkan efisiensi dan berinvestasi pada sumber daya manusia juga dapat terjadi kenaikan efisiensi operasional serta menciptakan keunggulan kompetitif yang sejalan dengan teori resource-based view.

The Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10137

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.

PERAN MODAL INTELEKTUAL DAN KERAGAMAN JENIS KELAMIN DALAM KINERJA PERUSAHAAN Krisyadi, Robby; Lee, Kaoling
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.474

Modal intelektual adalah aset yang berbasis pada pengetahuan dan merupakan sumber daya terpenting dalam penciptaan keunggulan kompetitif. Keragaman jenis kelamin adalah salah satu mekanisme dan bagian integral dari tata kelola perusahaan yang baik. Peristiwa ekonomi seperti krisis ekonomi, inovasi yang berkelanjutan, dan perkembangan ekonomi di abad ini mengindikasikan adanya keperluan investasi pada modal intelektual sementara tata kelola perusahaan yang baik berkaitan dengan pengembangan mekanisme dan praktik yang memastikan akuntabilitas manajemen perusahaan dan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui peranan modal intelektual dan keragaman jenis kelamin dalam kinerja perusahaan. Purposive sampling method digunakan dalam penentuan sampel penelitian dan melalui metode ini diperoleh data observasi sebanyak 1.202 data. Perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2021 adalah populasi dari penelitian. Metode analisis data yang diaplikasikan dalam penelitian ini adalah metode regresi panel. Variabel-variabel yang digunakan dalam penelitian ini terdiri dari modal intelektual dan keragaman jenis kelamin sebagai variabel independen, kinerja perusahaan yang diukur dengan tingkat pengembalian aset, tingkat pengembalian ekuitas, laba bersih, dan margin keuntungan sebagai variabel dependen dan ukuran perusahaan, usia perusahaan, dan leverage sebagai variabel kontrol. Hasil penelitian ini menunjukkan bahwa modal intelektual memiliki pengaruh signifikan positif dalam kinerja perusahaan sedangkan keragaman jenis kelamin tidak memiliki pengaruh signifikan dalam kinerja perusahaan.Kata kunci: Modal Intelektual, Keragaman Jenis Kelamin, Kinerja Perusahaan.

Co-Authors Agnes Imelia Chong Anastasya Anastasya Andi Andi Angery, Evi Yessy Angraini, Juli Anita Anita Anita Bambang Bambang Barahama, Stella Maria Theresia Caney Anges Chairika, Saltycia Chandra, Budi Christina, Claudia Efri Mulfandi Elleen Elleen Elleen, Elleen Evi Yessy Angery Fathia, Yenny Hendi Hendi Hendi, Hendi Jeslyn Jeslyn Jessica Jessy Jessy Jessyca, Jessyca Kaoling Lee Kelly Kelly Laurence Laurence Lee, Kaoling Leondy Rionaldo Mardianto Mardianto Mariska Ramadana Marmileni Triana Meilisa, Jennifer Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Pangrani, Zoey Rahmadhani, Silvia Ricky Ricky Salma Alfiqi Selin Selin Silvia Rahmadhani Springer, Andriano Excelt Susanti Susanti Vivian Vivian Windy Sjachputri Xaviolyn Xaviolyn

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