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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JAT (Journal of Accounting and Tax) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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The Effect of Environmental, Social, and Governance (ESG) Disclosure on Tax Avoidance: Firm Size as a Moderating Variable SARI, PUTRI AYU DEVITA; Machmuddah, Zaky
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12086

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosures on tax avoidance, with firm size acting as a moderating variable. The research focuses on manufacturing companies listed in the Bloomberg ESG database from 2020 to 2023. It employs a quantitative methodology, using regression analysis conducted via SPSS software. Purposive sampling yields 174 observations that meet the established criteria. The empirical findings reveal that all three ESG dimensions—environmental, social, and governance—significantly influence tax avoidance. These results suggest that adopting sustainability principles across various operational areas correlates closely with corporate tax management strategies. Additionally, firm size moderates the relationship between ESG disclosures and tax avoidance, offering deeper insights into tax compliance behaviors among manufacturing firms. The study's implications emphasize the need to integrate ESG practices into corporate governance frameworks. This integration can enhance transparency, accountability, and the effectiveness of tax management.
Peran Profitabilitas: Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan Dinda Yunita Utami; Zaky Machmuddah
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4246

Abstract

This study aims to examine the moderating role of profitability in the influence of environmental, social, and governance (ESG) disclosures on firm value. The study sample consists of 66 Indonesian companies listed on the Indonesia Stock Exchange (IDX) with ESG data available in the Bloomberg database, with a total of 264 company-year observations selected using a purposive sampling method. ESG and profitability measurements were conducted in the current year (2020–2023), while firm value was evaluated in the following year (2021–2024). Multiple linear regression and Moderated Regression Analysis (MRA) were used as analytical tools. This study found mixed results: environmental disclosure had no significant effect, social disclosure had a significant positive effect, and governance disclosure had a significant negative effect on firm value. Furthermore, profitability did not moderate the effect of environmental disclosure, but weakened the effect of social disclosure and strengthened the effect of governance disclosure on firm value.
Profitabilitas dan Likuiditas terhadap Nilai Perusahaan: Peran Mediasi Struktur Modal Angelly Fortuna Ana Purwanto; Zaky Machmuddah
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.3755

Abstract

The purpose of this study is to determine how profitability and liquidity affect firm value. In addition, this study also aims to clarify the role of capital structure as a mediating variable in the relationship between profitability and liquidity on firm value.  Retail companies listed on the Indonesia Stock Exchange (IDX) are used in the population of this study. There are 82 companies as research samples selected by purposive sampling procedure during the observation period 2019 - 2022. In this study, the path analysis method with WarpPLS software version 8.0 was used to analyze the data. The results of these findings indicate that profitability and liquidity have no influence on company value. Then, capital structure is able to act as a mediate in the relationship between profitability and liquidity on firm value.
Implementasi Manajemen Laba Pada Stakeholder Teori Muhammad Hasan Haydar; Zaky Machmuddah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5493

Abstract

This study aims to examine the role of stakeholders using MDDGOOD as good accrual earnings management. The research method uses quantitative data based on transportation sector companies throughout 2018-2021 listed on IDX. There are 77 transportation companies as the research population, with a sample of 33 companies using purposive sampling techniques. The results of the study, two independent variables are consistent with the hypothesis, including leverage has a positive effect and managerial ownership has a positive effect on earnings management, while profitability and auditor reputation variables have no effect on earnings management. The implications of the research conducted show that the greater the stakeholder pressure, the lower the opportunistic earnings management. Abstract: Penelitian ini bertujuan untuk mengkaji peran stakeholder menggunakan MDDGOOD sebagai good accrual earnings management. Metode penelitian menggunakan data kuantitatif berdasarkan perusahaan sektor transportasi sepanjang tahun 2018-2021 yang listing di IDX. Terdapat 77 perusahaan transportasi sebagai populasi penelitian, dengan sampel berjumlah 33 perusahaan menggunakan teknik purposive sampling. Hasil penelitian, dua variabel independen konsisten dengan hipotesis, diantaranya leverage berpengaruh positif dan kepemilikan manajerial berpengaruh positif dengan earnings management, sementara variabel profitability dan reputasi auditor tidak berpengaruh dengan earnings management. Implikasi dari penelitian yang dilakukan menunjukan semakin besar tekanan stakeholder, dapat menurunkan opportunistic earnings management.
Psychological and Cultural Factors: Does an Accounting Study Program Matter? Frista Fio Amanda; Zaky Machmuddah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15316

Abstract

ABSTRACT The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psychological and cultural factors significantly influence students decisions, while social factors have no significant influence. These findings indicate that personality, interests, and cultural values ​​are key considerations in choosing an accounting study program. The practical implications of this study are highly beneficial for accounting study program managers in designing more effective promotion and admission strategies in the digital era and serve as a reference for further research.
Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention Lukiyana Nurul Izza Kartika; Zaky Machmuddah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15318

Abstract

This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their experience conducting QRIS transactions. Data were analyzed using multiple linear regression with SPSS. The results show that understanding internal controls, risk awareness, and self-efficacy have positive and significant effects on QRIS phishing prevention, both simultaneously and partially. Among the three variables, understanding internal controls is the most dominant factor. These findings underscore the importance of strengthening cybersecurity literacy to promote safer digital payment behavior among Generation Z.
The Role of ESG Disclosure in Moderating Financial Distress on Company Value Faradilla Saulina Febriani; Zaky Machmuddah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.118-128

Abstract

Market value volatility in manufacturing threatens corporate sustainability. This research examines how ESG disclosure moderates the link between financial distress and firm value. The sample comprises 85 Indonesian companies selected through purposive sampling. Data came from annual reports, IDX financial statements, and Bloomberg ESG ratings. We analyzed data using regression analysis in IBM SPSS Statistics 25. Results show financial distress significantly lowers firm value; greater financial pressure reduces valuation. ESG disclosure, as a moderator, eases this negative effect, lessening the impact of financial distress. These findings support Signaling and Legitimacy Theory: financial distress sends negative signals, while ESG disclosure preserves legitimacy and sends positive signals to investors. ESG disclosure’s moderating role is key in shaping how markets perceive the effects of financial distress on firm value. This study contributes to financial risk management and corporate sustainability during economic challenges and urges companies to adopt risk-mitigation and sustainable practices.
Reaksi Investor pada Pasar Saham Sektor Properti dan Real Estate di Masa Pandemi Covid-19 Noor, Yasmina Azizah; Machmuddah, Zaky; Tah, Natalistyo
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16820

Abstract

Mengamati harga saham dan volume perdagangan saham perusahaan pada sektor properti dan real estate pra dan pasca munculnya pandemi COVID-19 merupakan tujuan dari penelitian ini. Sampel diambil dari data harga saham penutupan harian dan volume perdagangan saham selama tiga bulan (-90 hari) dan setelah (+90 hari) munculnya kebijakan pembatasan mengenai COVID-19, sehingga diperoleh 4.860 data harga saham penutupan harian dan volume perdagangan saham. Keseluruhan data tersebut diolah dengan alat analisis IBM SPSS Statistics 26. Hasil penilitian sesuai dengan teori pasar efisien, yang menyatakan bahwa terdapat perbedaan signifikan harga saham harian dan volume perdagangan saham Perusahaan sub sektor properti dan real estate sebelum dan sesudah pandemi COVID-19. Implikasi praktis observasi ini adalah, investor harus lebih cermat dalam mengambil keputusan, investor harus melihat perusahaan yang stabil pergerakan saham harian dan volume perdagangan saham ditengah kebijakan yang berlaku saat COVID-19.
DOES DIGITALIZATION MODERATE THE EFFECT OF INTERNAL FACTORS ON CONVENTIONAL BANK STABILITY? EVIDENCE FROM INDONESIA Rifki Azis Syahrizal; Entot Suhartono; Zaky Machmuddah; Arditya Dian Andika
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/f399gd12

Abstract

Examination of the moderating function is the objective of this investigation of banking digitalization in addition to examining the effects of the Cost-to-Income Ratio, Loan Loss Provision to Total Loans, Bank Size, and Liquidity Ratio on banking stability. Although previous research has extensively investigated the impact of digitalization on banking stability, empirical findings regarding its function as a moderator in the relationship between banks' internal determinants and banking stability are still scarce, particularly for the conventional commercial institutions in developing countries such as Indonesia. Whether the effects of banks' internal determinants on banking stability are strengthened or weakened by banking digitalization is the focus of this study. During the 2020–2025 period, this study analyzed panel data from 47 conventional commercial banks listed on the Indonesia Stock Exchange using a quantitative approach, resulting in 282 observations. The Z-Score is employed as a metric for banking stability, while the IT Cost Ratio is employed to assess digitalization. Using a Moderated Regression Analysis approach, the data are analyzed using panel data regression. According to the findings, the Cost-to-Income Ratio and Bank Size have a significant and adverse impact on banking stability, whereas the Liquidity Ratio and Loan Loss Provision to Total Loans have a positive and significant impact. The Liquidity Ratio's beneficial impact on banking stability is further bolstered by the digitalization of banking.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Angelly Fortuna Ana Purwanto Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arditya Dian Andika Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dinda Yunita Utami Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Faradilla Saulina Febriani Fina Arifiyati Fitri Amalia Frista Fio Amanda Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Ida Ayu Ratih Manuari Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Lukiyana Nurul Izza Kartika Maradewi Ayu Kumalasari Melati Oktafiyani Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta MUCHAMAD SYAFRUDDIN Muchamad Syafruddin Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Noor, Yasmina Azizah Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Rifki Azis Syahrizal Salma Tsamarah Nurjannah SARI, PUTRI AYU DEVITA Selvia Eri Kuntari St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tah, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Wikan Isthika Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta