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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknik Mesin JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Ilmu Manajemen (JUIIM) JURNAL ECONOMINA Jurnal Manajemen Bisnis Kewirausahaan Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Amnesty: Jurnal Riset Perpajakan Jurnal Akuntan Publik
Imam Hidayat
Universitas Muhammadiyah Tangerang
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Corporate Social Responsibility, Intellectual Capital Disclosure, Dan Risiko Bisnis Terhadap Nilai Perusahaan Sadenah Berlin; Dirvi Surya Abbas; Imam Hidayat
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1679

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.
The Role of Profitability in Moderating the Effect of Capital Structure, Profit Growth, Cash Flow, and Tax Planning on Financial Distress (In Transportation and Logistics Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period): Pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Farras Putri Ramadhani; Hustna Sarra Dara; Imam Hidayat
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2036

Abstract

This study aims to empirically analyze the role of profitability as a moderating variable in the effect of capital structure, profit growth, cash flow, and tax planning on financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sample was determined using purposive sampling method, resulting in 19 companies as research objects during the observation period. The data analysis technique used was panel data regression with the Moderated Regression Analysis (MRA) approach using EViews 12 software. The results showed that capital structure and cash flow had a significant negative effect on financial distress, while profit growth and tax planning had no significant effect. Profitability was also proven to strengthen the effect of capital structure, profit growth, and cash flow on financial distress, but was unable to moderate the effect of tax planning on financial distress
The Influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on Firm Value in The Infrastructure Sector Listed on The Indonesia Stock Exchange period 2021-2024 Rara Andini; Dirvi Surya Abbas; Imam Hidayat
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10192

Abstract

This study examines the influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on firm value in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach is employed using panel data collected from annual reports and financial statements. The sample is determined through purposive sampling based on predefined criteria. Data analysis is conducted using panel data regression, with model selection tests including the Chow Test, Hausman Test, and Lagrange Multiplier Test, which identify the Random Effect Model (REM) as the most appropriate model. The results indicate that, simultaneously, Sustainability Reporting, Big Data, IT Governance, and Gender Diversity have a significant effect on firm value. However, partially, only Gender Diversity shows a significant positive influence, suggesting that higher female representation in managerial positions enhances decision-making quality and increases investor confidence. In contrast, Sustainability Reporting, Big Data, and IT Governance do not show significant individual effects on firm value during the observed period. These findings imply that gender diversity plays a strategic role in improving firm value, while ESG disclosures and technological initiatives have not yet become key determinants of firm valuation in the infrastructure sector. Future research is recommended to include additional variables, longer observation periods, or different sectors to obtain more comprehensive insights.
Pengaruh Kompensasi, Kekayaan Partner, dan Moral terhadap Kualitas Audit dengan Moderasi Skeptisisme Mutia Kholisah; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3322

Abstract

This study aims to examine the influence of fee-based compensation, partner net worth, and moral reasoning on audit quality in infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The population consists of all infrastructure sector companies, and purposive sampling was applied to select 18 companies, resulting in 90 firm-year observations. Secondary data were obtained from published annual reports. Data analysis employed multiple linear regression and Moderated Regression Analysis (MRA) to evaluate the moderating role of professional skepticism. Audit quality was proxied by Audit Report Lag. The results indicate that fee-based compensation, partner net worth, and moral reasoning, both partially and simultaneously, do not have a significant effect on audit quality. In addition, professional skepticism does not moderate the relationship between the independent variables and audit quality. These findings imply that audit timeliness in capital-intensive infrastructure companies is more likely influenced by operational complexity than by economic incentives or ethical considerations of auditors. This research contributes by integrating economic incentive theory and ethical decision-making perspectives within a comprehensive empirical model during a period of economic uncertainty, providing implications for regulators in assessing audit fee standards and reporting efficiency in Indonesia.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari Adityaningsih, Amelia Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Anggi Aprilia Anggun Munifatul Afifah APRIANSYAH SAPUTRA, APRIANSYAH Aprilia Sari, Petty Aprilliani Tri Wiyanti Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Cakti Indra Gunawan Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Oktaviani Ekasari, Andini Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Fani Apriliyani Farras Putri Ramadhani Febrianto, Hendra Galuh Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Hustna Sarra Dara Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irmadina, Zahra Puji Iwan Setiadi Iyas, Moh Kholilurrahman Izdahara Afrina Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juli Anwar Khalimatussyadiyah, Firda Kharinda Mitha Defitri Khusnul Khotimah Kimsen KIMSEN, KIMSEN Kurniawati, May Mulan Lestari, Widya Ayu Lutvia Istiqomah Magfirli, Arief Khoir Mardiah, Enok Mardiah Maulana, Lusiana Mega Fatimah Rosana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Mutia Kholisah Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati Octaviani, Ananta Pasya Ogi Nur Saputra Pambudi, Januar Eky Perwithasari, Resi Petty Aprilia Sari Petty Aprilia Sari Pika Prawesty Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Putri, Ardiana Salsabila Rachmania, Dewi Raden Doli Tejabaskara Rahardja, Liana Rahayu Nur Listiyo Ningsih Rara Andini Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Petty Aprilia Sari, Susiana Nur Fita Sazali Zainal Abidin Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shafira, Shoumi Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sudarmanto, Eko Suhariyanto Sukiranto, Sukiranto Susilawati, Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widiyah, Efta Wilda Rasaili Wildan Yusuf, Muhammad wulan safitri Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni