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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 Balance Vocation Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS 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
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI: AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION Chandra, Budi; Robby Krisyadi; Silvia Rahmadhani
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.107-118

Abstract

This research aims to analyze the relationship between audit quality, risk management, and environmental, social and corporate governance factors on company value and company performance. This research aims to examine the moderating influence of Environmental, Social and Governance (ESG) on the relationship between audit quality, corporate risk management (ERM), and company value and performance. In 2018–2021, fifty food and beverage companies registered on the IDX were the sample for this research. The E-views program is used in research to carry out panel data regression procedures. Firm value and performance are both positively influenced by ERM, according to the findings of this study, and there is a good relationship between ERM and ESG moderation, further supporting this conclusion. In addition, both company value and performance are positively influenced by audit quality variables, and this impact is much more pronounced when controlling for environmental, social and governance (ESG) factors. Companies, especially those in the consumer products industry, should pay attention to business value, because this is one of the metrics investors use to make investment decisions.
KERAGAMAN GENDER DAN NILAI PERUSAHAAN DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Krisyadi, Robby; Hendi, Hendi; Meilisa, Jennifer
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5358

Abstract

Companies that have high company values tend to increase level of investor confidence in the progress and development of the company. Fluctuations in firm value in banking and insurance sector are the focus of the problem in this study. The objective of this study is to examine the moderating role of company size between gender on firm value on Indonesia Stock Exchange in banking and insurance sectors in 2018-2022. This method uses purposive sampling to collect data samples. There are 58 companies from the banking and insurance sectors as samples in this study. The data were analyzed using descriptive statistical methods and outlier tests with SDR using IBM SPSS Statistics 25 as well as convergent validity tests, discriminant validity tests, collinearity model tests, structural model tests, and hypothesis testing using SmartPLS 3.0. The results of the study (1) firm value is significantly positively affected by gender diversity; (2) firm size does not play a role in moderating the relationship between gender diversity and firm value.
PEMBUATAN LAPORAN PENJUALAN DAN KEUANGAN DALAM PENERAPAN SISTEM AKUNTANSI DI SRIKANDI LAUNDRY Rahmadhani, Silvia; Chandra, Budi; Krisyadi, Robby
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23301

Abstract

Mahasiswa melakukan PKM di suatu UMKM sebagai bagian dari kurikulum yang mendorong inovasi. Tujuan dari kegiatan PKM ini adalah untuk memberikan bantuan kepada salah satu UMKM dalam menciptakan sistem pencatatan keuangan yang sesuai dengan kebutuhannya sehingga dapat digunakan untuk tugas operasional. Srikandi Laundry adalah mitra bisnis kami untuk operasi ini. Wawancara dan observasi menjadi dasar pendekatan penelitian ini. Microsoft Access digunakan untuk membuat sistem pencatatan akuntansi. Berdasarkan pemeriksaan dan analisis, telah ditentukan bahwa Srikandi Laundry menyimpan catatan keuangannya secara manual. Permasalahan yang muncul pada Srikandi Laundry adalah kurang efektif dan efisiennya penyusunan laporan keuangan sehingga berpotensi menimbulkan penyebaran informasi palsu. Sistem menghasilkan berbagai jenis laporan, termasuk laporan laba rugi, laporan situasi keuangan, dan laporan penjualan. Langkah implementasi memiliki tiga tahapan berbeda: pertama, memahami karakteristik sistem; kedua, sistem pengiriman dan penerimaan yang dikembangkan penulis dengan menggunakan Microsoft Access; dan terakhir, memperoleh masukan dari pelaku usaha mikro, kecil, dan menengah (UMKM). Sistem yang dibangun telah menunjukkan fungsionalitas yang efektif dalam menawarkan perbaikan sistem pencatatan akuntansi yang dirancang khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM).
FOREIGN OWNERSHIP AND FIRM VALUE: THE MODERATING ROLE OF TAX AVOIDANCE IN INDONESIAN LISTED FIRMS Krisyadi, Robby; Pangrani, Zoey; Chandra, Budi
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.62756

Abstract

This study analyzes the effect of foreign ownership on firm value and evaluates whether tax avoidance moderates this relationship. The study uses panel data of companies listed on the Indonesia Stock Exchange during the period 2019–2023. The sample was selected using purposive sampling, resulting in 1,940 observations. Model estimation was performed using panel regression processed through STATA software, taking into account company size, leverage, asset growth, company age, and market capitalization as control variables. The results show that foreign ownership has a positive effect on firm value, and this effect is stronger in companies with higher effective tax rates, reflecting lower levels of tax avoidance. These findings indicate that foreign investors place a higher value on companies that not only have a large proportion of foreign ownership but also demonstrate stronger fiscal compliance and transparency. This study contributes by showing that the benefits of foreign ownership are greatly influenced by corporate tax behavior, thereby helping to explain the inconsistency of empirical findings in previous studies.
How CEO Work Experience Shapes Carbon Emission Disclosure: The Role of Board Size Krisyadi, Robby; Dyno, Nestroy; Chandra, Budi
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/gmtspm60

Abstract

This study examines the influence of CEO work experience on carbon emission disclosure (CED) and evaluates the moderating role of board size in Indonesian listed firms. Using a quantitative approach, the research analyzes secondary data from annual and sustainability reports of 69 companies from 2019 to 2023, applying panel regression to test the direct impact of CEO work experience and its interaction with board size. The results show that CEO work experience negatively affects CED, suggesting that more experienced CEOs tend to prioritize financial outcomes and risk avoidance over environmental transparency. This conservative orientation contributes to reluctance in engaging with voluntary carbon reporting. The findings further reveal that board size significantly moderates this relationship. Larger boards strengthen the negative effect of CEO work experience, as coordination challenges and reduced monitoring effectiveness provide experienced CEOs with greater discretion to limit disclosure. This highlights the critical role of governance structures in shaping sustainability reporting outcomes. The study acknowledges limitations, particularly the focus on only two variables indicating that future research should include additional governance mechanisms and executive characteristics to obtain a more comprehensive understanding of disclosure behavior. Practically, the results suggest that firms and regulators need to reconsider board composition to ensure effective oversight capable of counteracting managerial conservatism and supporting transparent carbon reporting. Overall, this study contributes to the literature by integrating executive attributes with governance dynamics, providing new evidence on how board size can influence the transparency of environmental disclosures in emerging markets such as Indonesia.
Pengungkapan emisi karbon dan kinerja perusahaan: Apakah ukuran perusahaan penting? Krisyadi, Robby; Volensya, Joslyn; Ramadana, Mariska
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.350

Abstract

Firm performance reflects a company’s effectiveness in managing resources to achieve economic objectives and create value for stakeholders. In modern business practices, carbon emission disclosure has become increasingly important as a form of environmental transparency that can influence investor perception and trust. This study examines the effect of carbon emission disclosure on firm performance, with firm size as a moderating variable. The analysis uses annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, processed using Stata software. The findings show that carbon emission disclosure has a positive and significant effect on firm performance, indicating that greater disclosure is associated with improved financial outcomes. However, firm size significantly moderates this relationship in a negative direction, meaning that the positive influence of carbon emission disclosure on firm performance tends to weaken in larger firms. These findings contribute to the literature on financial performance and sustainability by highlighting the importance of environmental transparency in enhancing firm value. Practically, the results encourage firms to disclose environmental information more extensively and support policymakers in strengthening regulatory frameworks to promote sustainable business practices.
PENGARUH CORPORATE GOVERNANCE, CAPITAL STURCTURE, DAN GENDER DIVERSITY TERHADAP FIRM PERFORMANCE Krisyadi, Robby; Anastasya, Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1193

Abstract

The success and failure of the company can be influenced based on the firm's performance. Firm Performance can be a measure of the company's level of success in achieving the targeted goals. The purpose of the study was to determine the effect of the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage on firm performance in non-financial companies listed on the Indonesia Stock Exchange. The study was conducted on non-financial entities listed on the IDX through www.idx.co.id from 2017 to 2021. The sample results that have been selected contain 1,880 data. The data analysis method in the findings contained in this study uses the SPSS and PLS-SEM applications. The results of the study stated that the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage had a significant positive effect on firm performance using tobin's q measurement. However, the ownership concentration variable has no significant effect on firm performance by measuring return on equity.
Independent Commissioners and Tax Avoidance: The Role of Sustainability Kennardi Tanujaya; Felicia; Robby Krisyadi
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/t463gt55

Abstract

This study aims to investigate how independent commissioners influence corporate tax avoidance, using sustainability performance as a mediating variable, and to examine whether independent commissioners encourage responsible tax practices through enhanced sustainability engagement. The research was conducted in Indonesia using secondary data from companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing a quantitative approach with regression analysis and path analysis for mediation testing using Stata software. The results show that independent commissioners have a positive and significant impact on sustainability performance by enhancing corporate transparency and accountability, while their direct effect on tax avoidance is insignificant. However, sustainability performance significantly reduces tax avoidance and mediates the relationship between independent commissioners and tax avoidance. These findings indicate that independent commissioners indirectly encourage responsible tax behavior through improved sustainability practices, suggesting the need to strengthen governance frameworks and sustainability disclosure standards to promote ethical corporate behavior. The study is limited to a specific period (2019–2023) and the Indonesian context, which may reduce the generalizability of the findings to other regions or timeframes, but it contributes to the corporate governance and sustainability literature by providing empirical evidence on the mediating role of sustainability performance in Indonesia and offering insights for researchers, policymakers, and companies regarding the role of board independence in encouraging ethical tax practices.
STRENGTHENING FIRM PERFORMANCE THROUGH ENTERPRISE RISK MANAGEMENT AND SUSTAINABILITY PERFORMANCE: EVIDENCE FROM INDONESIA Mariska Ramadana; Sellina Monica; Robby Krisyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.857

Abstract

Growing global economic uncertainty and increasing sustainability demands in developing countries, including Indonesia, require firms to integrate risk management with sustainability strategies better. This study aims to examine the effect of ERM on firm performance while accounting for sustainability performance. The study employs panel data regression on 120 non-financial companies listed on the Indonesia Stock Exchange during the period 2019–2023. The results show that both ERM and sustainability performance have a positive effect on firm performance. However, sustainability performance does not mediate the relationship between ERM and firm performance. These findings suggest that risk management and sustainability contribute to firm performance through different pathways. In practice, firms need to align risk management with sustainability strategies better, while regulators should strengthen sustainability disclosure standards.
PENGARUH EFISIENSI MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Robby Krisyadi; Hendi Hendi; Saltycia Chairika
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: 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

Abstract

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.
Co-Authors Agnes Imelia Chong Anastasya Anastasya Anastasya, Anastasya Andi Andi Angery, Evi Yessy Anita Anita Anita Bambang Bambang Barahama, Stella Maria Theresia Caney Anges Chandra, Budi Claudia Christina Dyno, Nestroy Efri Mulfandi Elleen Elleen Elleen, Elleen Evi Yessy Angery Fathia, Yenny Felicia Hendi Hendi 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 Saltycia Chairika Selin Selin Sellina Monica Silvia Rahmadhani Springer, Andriano Excelt Susanti Susanti Tanujaya, Kennardi Vivian Vivian Volensya, Joslyn Windy Sjachputri Xaviolyn Xaviolyn