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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Promosi Pendidikan Ekonomi Sains: Jurnal Manajemen dan Bisnis AJIE (Asian Journal of Innovation and Entrepreneurship) International Multidiciplinary Conference on Social Sciences (IMCoSS) DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Manajemen Pendidikan Jurnal EMT KITA Journal of Accounting Science Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Ilomata International Journal of Social Science Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Empowerment Society JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Kajian Ilmu Pendidikan (JKIP) Journal of Education Technology Information Social Sciences and Health KENDALI: Economics and Social Humanities Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting Jurnal Ilmiah ESAI ISLAMIC ACCOUNTING JOURNAL Mimbar Administrasi International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Khairudin Khairudin
Universitas Bandar Lampung
Religion Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Transportation Other

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Pengaruh Beban Kerja dan Burnout Terhadap Kinerja Organisasi KPU di Provinsi Lampung Kristina Uli Syahrani Br Sitorus; Khairudin Khairudin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6461

Abstract

This study aims to analyze the effect of workload and burnout on organizational performance at the General Election Commission (KPU) of Lampung Province. The background of this research is based on the high work demands and organizational pressure that potentially affect employees’ psychological conditions and overall organizational performance. This research employed a quantitative approach with an associative method. Data were collected through questionnaires distributed to 29 employees of the KPU of Lampung Province selected using purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that workload has a negative but not significant effect on organizational performance. Meanwhile, burnout has a negative and significant effect on organizational performance. Simultaneously, workload and burnout have a negative and significant effect on organizational performance. These findings indicate that work-related exhaustion plays a crucial role in reducing organizational effectiveness and productivity. Therefore, integrated management of workload and burnout prevention is essential to improve organizational performance. This study is expected to contribute to the development of human resource management practices in the public sector.
Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange) Marchell Teja; Herry Goenawan Soedarsa; Khairudin Khairudin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.93

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.
CORPORATE GOVERNANCE BASED ON POJK NO. 17/2023, DIGITAL MATURITY, AND FIRM VALUE: THE MEDIATING ROLE OF ESG PERFORMANCE IN BANKING COMPANIES LISTED ON THE IDX Haninun Haninun; Septa Cahya Dinia; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.466

Abstract

This study investigates the effects of governance implementation based on POJK No.17/POJK.03/2023 and digital maturity on firm value, with Environmental, Social, and Governance (ESG) performance serving as a mediating variable among banking companies listed on the Indonesia Stock Exchange during 2024–2025. The study is motivated by the condition in which the banking industry maintained relatively strong fundamental performance while experiencing pressure in market valuation, indicating the growing importance of non-financial factors in shaping investors’ perceptions. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, financial statements, and market data. The sample was selected using purposive sampling, resulting in 30 banking companies and 60 firm-year observations over the two-year observation period. Governance implementation, digital maturity, and ESG performance were measured using content analysis based on a disclosure index, while firm value was proxied by Tobin’s Q. The data were analyzed using panel data regression with EViews 13, including model selection, classical assumption testing, partial and simultaneous significance tests, coefficient of determination, and the Sobel test to examine the mediating effects. The findings demonstrate that governance implementation based on POJK No.17/POJK.03/2023 and digital maturity have positive and significant effects on both firm value and ESG performance. ESG performance also has a positive and significant effect on firm value. Furthermore, ESG performance significantly mediates the effects of governance implementation and digital maturity on firm value. The model indicates that governance implementation and digital maturity explain 88.81% of the variation in ESG performance, while governance implementation, digital maturity, and ESG performance jointly explain 94.42% of the variation in firm value. These findings highlight the importance of integrating corporate governance, digital transformation, and sustainability into banking management strategies to strengthen stakeholder confidence and enhance firm value.
CARBON EMISSION DISCLOSURE AND TAX MITIGATION AS DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF ESG DISCLOSURE ON ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Haninun Haninun; Rika Emalia Ardi; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.467

Abstract

This study examines the effects of carbon emission disclosure and tax mitigation on firm value and investigates the moderating role of Environmental, Social, and Governance (ESG) Disclosure in these relationships among energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative research approach was employed using secondary data obtained from companies’ annual reports, sustainability reports, and market information. The sample was selected using a purposive sampling technique, resulting in 23 companies and 92 observations over the research period. The data were analyzed using panel data regression with EViews 14 and Moderated Regression Analysis (MRA). Carbon emission disclosure was measured using the Carbon Emission Disclosure index, tax mitigation was proxied by the Effective Tax Rate (ETR), ESG Disclosure was measured using an ESG disclosure index, while firm value was represented by Tobin’s Q. The findings demonstrate that carbon emission disclosure has a positive and significant effect on firm value. Tax mitigation also has a positive and significant effect on firm value. Furthermore, ESG Disclosure strengthens the relationship between carbon emission disclosure and firm value and enhances the effect of tax mitigation on firm value. These findings indicate that value creation in the energy sector is not solely determined by financial and economic management but is also influenced by corporate sustainability practices and transparency. More comprehensive ESG Disclosure can enhance the credibility of corporate information and consequently strengthen investors’ positive responses to the environmental and tax-related strategies implemented by companies.
GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE AS DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY IN INDONESIAN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2020–2024) Haninun Haninun; Aulia Malik; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.468

Abstract

This study investigates whether green accounting and environmental performance influence firm value, while examining profitability as an intervening variable among mining companies listed on the Indonesia Stock Exchange over the 2020–2024 period. A quantitative approach was employed using secondary data obtained from corporate annual reports, sustainability reports, and environmental performance disclosures. The research sample comprised 18 mining companies, resulting in 90 balanced panel observations. Green accounting was represented by a Global Reporting Initiative (GRI)-based disclosure index, environmental performance was assessed using the PROPER rating, profitability was measured by Return on Assets (ROA), and firm value was proxied by Tobin’s Q. The empirical analysis utilized a Fixed Effect Model selected through the Chow and Hausman tests, while the mediating role of profitability was examined using the Sobel test. The findings indicate that green accounting does not have a statistically significant effect on either profitability or firm value. Similarly, environmental performance does not significantly influence profitability or firm value. Profitability also fails to demonstrate a significant effect on firm value in the primary model and does not serve as a mediator in the relationship between green accounting, environmental performance, and firm value. Nevertheless, robustness analyses using logarithmic transformation and winsorization reveal a positive and significant relationship between profitability and firm value, whereas the effects of green accounting and environmental performance, as well as the indirect effects through profitability, remain statistically insignificant. These findings suggest that environmental practices within the mining sector have not yet been sufficiently translated into market-based firm value, while profitability remains a fundamental determinant of firm value.
Co-Authors . Wandita Adelia Adelia Afrizal Nilwan Afrizal Nilwan Ahmad Firdaus Ahmad Khan Ahmad Paruji Aminah, Aminah Andala Rama Putra Barusman Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Annisa Maharani Putri Aulia Malik Ayu Jayadi Carlos Arnold Atmoko Dini Seviyawati Dodi Setiawan Dwi Apriana Dwi Soegiarto, Dwi Edi Kurniadi Edo Satria Edy Supriyono Einde Evana Erena Dewi Evi Gantyowati Felisya Fransisca Feri Hermawan Saifudin Fika Attaqy Filistea Filistea Fitri Ahyani Frandio Gustian Frasiska Risma Yolanda Frisca Artha Ulina Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna Jaka Winarna JAKA WINARNA Juni Suryanadi Kania Senja Pangestu Kristina Uli Syahrani Br Sitorus Lindrianasari Luke Suciyati Amna M. Rizky Ferdiansyah Marchell Teja Marzuki, Marzuki Mega Dewi Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Nurdiawansyah Pio Septiana Putri Ismatul I’fa Putri Tarisah Rahel Raneta Sirait Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rico Tanto Rika Emalia Ardi Rina Erlanda Rina Erlanda Risa Novianti Riski Sapitri RISWAN, Riswan Risya Komariyah Rosmiati ROSMIATI Rosmiati Rosmiati Rosmiati Tarmizi Rosmiaty Tarmizi Sahril Iskandar Sarah Rum Handayani Sartono Sartono Septa Cahya Dinia shereen meigiarti Sherla Wijaya Sherly Wibowo Silvia Marliani Sindy Astuti Siti Nurlela Soewito Sri Risma Yenny Stefani Febriani Stefany Tjung Susanto Susanto Susanto, Susanto Susilo Handoko Syahril Daud Syamsu Rizal Tia Rizna Pratiwi Tina Miniawati Barusman Tina Miniawati Barusman Virgawenda Vera Susanti Vina Petricia Yolanda Audy Fista