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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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 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 International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Amnesty: Jurnal Riset Perpajakan CREATIVE: Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen
Imam Hidayat
Universitas Muhammadiyah Tangerang
Humanities 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 Public Health Social Sciences Other

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Return of beverage and food companies in Indonesia and its factors Abbas, Dirvi Surya; Hidayat, Imam
Journal of Sustainable Tourism and Entrepreneurship Vol. 1 No. 4 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v1i3.386

Abstract

Purpose: This study aimed to determine the impact on stock returns of food and beverage companies in Indonesia during the period 2013-2018 of instrument finance and systemic risk. Methodology: The sampling technique used purposive sampling. Based on the predetermined criteria, eight companies. Data used secondary data obtained from IDX. The method used is regression analysis logistic panel data. Results: Return on equity & systematic risk affected stock returns. Price earning ratio & debt to equity ratio did not affect stock returns. Limitation: The data used is only for food and beverage companies and does not include manufacturing companies as a whole. Contribution: Investors are expected to analyze the company's condition that will invest their capital; besides using technical analysis, it is also better to use fundamental analysis. Keywords: Instrument finance, Systematic risk, Return
Analysis Of Factor Affecting Financial Distress Moderated By Institutional Ownership Hamdani Hamdani; Dirvi Surya Abbas; Imam Hidayat; Noorkartina Mohamad
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.35800

Abstract

Purpose: This research was conducted on manufacturing companies in Indonesia. This study aims to find out how the relationship between sales growth, tax aggressiviness, and operating capacity to the financial distress of manufacturing companies in Indonesia with moderated institutional ownership Methodology/approach: The secondary data collection method is the purposive sampling method. Data will be selected according to the criteria. The data test used Descriptive Analysis of Statistics, Chow, Hausman and LM. The hypothesis test uses panel data regression model test and moderated regression analysis. Findings: Based on the results of the study, it shows that there is an influence of negative sales growth, and tax aggressiveness on financial distress. Institutional ownership is able to moderate sales growth and operating capacity against financial distress. Practical implications: In order for investors to be able to know the latest factors that manage sales growth and operating capacity well and increase institutional ownership supervision of the company's operational activities, can play an important role in reducing financial distress. Originality/value: There is still limited research in Southeast Asian countries on the role of institutional ownership in reducing financial distress as a moderation variation, as well as to complement the existing research shortcomings, by raising the types and effects of the role of institutional ownership as a moderation
The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting Umi Masruroh; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7985

Abstract

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables of the corporate governance mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.
The Influence Of Green Accounting, Environmental Performance, And Corporate Risk On Financial Performance With Corporate Governance As A Moderating Variable Hilda Nur Awaliah; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7987

Abstract

This research examines the relationship between financial performance, environmental performance, and corporate accounting via the lens of corporate governance as a moderating variable. Data was retrieved from the financial reports of manufacturing businesses listed on the Indonesian Efek Exchange (BEI) from 2019 to 2023. The study was conducted using a quantitative method using Eviews 12 for regression. Environmental performance does not have a substantial effect on financial success, according to the research results, but green accounting and business risk do. Evidence suggests that good company governance amplifies the impact of accounting and risk on financial performance without modifying the correlation between environmental performance and financial success. In order to improve financial performance, these results show that innovative accounting methods backed by solid governance and efficient risk management are crucial. This research makes a valuable contribution to our understanding of financial performance-influencing elements, especially in the context of advanced business and risk management.
The Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable Carisa Dea Ananda; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7992

Abstract

The number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports. In terms of numbers, the audit report lag is measured in days. The purpose of this research is to investigate the relationship between auditor industry specialization and audit report latency, as well as the effects of auditor tenure, firm size, and the size of public accounting firms. Using a purposive selection approach, 71 firms were selected for the study's sample from the population of manufacturing enterprises listed on the Indonesia Stock Exchange between 2019 and 2023. For this data analysis, we flipped to Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on audit report lag, business size had a favorable effect, and public accounting firm size had no effect. Although auditor sector specialization can lessen the influence of business size on audit report delay, it cannot offset the impact of public accounting firm size and audit duration in general.
The Impact Of Audit Findings, Audit Opinion And Size Of Government On The Level Of Local Government Corruption (Empirical Study On Regency And City In Banten Province In 2019 - 2023) Rizki Bella Andhika Siregar; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8024

Abstract

Audit act as independent monitors and transparent performance assessors to overcome the information asymmetry between principal and agent, thereby reducing the risk of fraud and manipulation (in this context, corruption). Although the audit system has been implemented in the government, data from the Banten Prosecutor's Office shows that corruption cases still occur, especially in the districts and cities of Banten in 2019-2023. The purpose of this study was to determine the effect of audit findings, audit opinion, and government size on the level of local government corruption, an empirical study of regencies and cities in Banten Province in 2019-2023. This type of research uses quantitative research. The techniques used to analyze the data in this study are descriptive statistics, classical assumption tests and hypothesis testing. The number of samples used was 8 districts and cities in Banten Province in 2019-2023. From the results of t-test hypothesis testing, it is known that audit findings (X1), audit opinion (X2) and size of government (X3) have no significant effect on the level of corruption. For f-test, the significance results are audit findings (X1), audit opinion (X2) and government size (X3) have no effect simultaneously or together on the level of corruption.
The Effect Of Size, Roa, And Leverage On Tax Avoidance On Property & Real Estate Companies Listed On The Indonesia Stock Exchange For The 2018-2020 Period Imam Hidayat; Pika Prawesty
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7500

Abstract

The purpose of this study is to identify and analyze the effect of Tax Avoidance on Size, ROA and Leverage on sector property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The population used in this study were all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Sampling techniques in this study used purposive sampling methods, and samples in this study as many as 10 companies. The data analysis method used in this study with the Eviews program version 12. The results of this study showed that Size, ROA and Leverage have a positive effect on Tax Avoidance
The Effect Of Tax Awareness, Tax Sanctions And Quality Of Services On Taxpayer Compliance In Paying For Motor Vehicles In Tangerang District wulan safitri; Imam Hidayat
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7505

Abstract

The purpose of this study is to analyze the influence of taxpayer awareness, tax sanctions and quality of service on taxpayer compliance in paying for motor vehicles in 2021. The method used is a quantitative method with primary data obtained from the dissemination of questionnaires, the sample in this research is a taxpayer in the SAMSAT Balaraja area of Tangerang Regency by using a sampling technique that is random sampling, the data analysis technique used is multiple linear regression. The results of this study showed that partially the variables of taxpayer awareness had a positive and significant effect, while the variables of tax sanctions and quality of service had a positive but insignificant effect. Meanwhile, simultaneously variable free taxpayer awareness, tax sanctions, and quality of service together have a significant relationship to the variables tied to it, namely taxpayer compliance
The Effect of CEO Tenure, CFO Education Level, Board Gender Diversity, and Other Comprehensive Income on Earnings Management Kurniawati, May Mulan; Abbas, Dirvi Surya; Hidayat, Imam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9913

Abstract

This study aims to analyze the effect of CEO tenure, Chief Financial Officer (CFO) education level, board gender diversity, and other comprehensive income (OCI) on earnings management practices, considering high and low Corporate Governance Perception Index (CGPI) conditions. The research sample consisted of 210 public companies in Indonesia during the period 2020–2024. The analysis method used was panel data regression with a fixed effect model (FEM) approach based on the results of the Chow, Hausman, and Lagrange Multiplier tests. The results show that CEO tenure has a negative and significant effect on earnings management, CFO education level has a negative but not significant effect, board gender diversity has a negative and significant effect, and OCI has a positive and significant effect on earnings management. Companies with high CGPI scores tend to show lower levels of earnings management compared to companies with low CGPI scores. These findings reinforce the importance of executive characteristics and corporate governance in controlling opportunistic financial reporting behavior.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN Petty Aprilia Sari; Imam Hidayat
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.246-259

Abstract

Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.
Co-Authors Aan Ramadha Azkiya Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari 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 Ananta Pasya Octaviani Anggi Aprilia Anggi Aprilia Anggun Munifatul Afifah Apriansyah Saputra Aprilliani Tri Wiyanti Ardiana Salsabila Putri Asri Fitri Annisa Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Ayu Paradita Dwi Oktaviani Efta Widiyah Ekasari, Andini Eko Sudarmanto Eko Sudarmanto Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Esa Nur Oktafianis Fani Apriliyani Fani Apriliyani Farras Putri Ramadhani Febrian Pamela Febrianto, Hendra Galuh Firda Khalimatussyadiyah Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Hustna Sarra Dara Imas Kismanah Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irfan Fadholi Putra Irmadina, Zahra Puji Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juana Noviyanti Juli Anwar Kharinda Mitha Defitri Khoirunnisa Khoirunnisa Khusnul Khotimah Kimsen Kimsen Kimsen KIMSEN, KIMSEN Kurniawati, May Mulan Lutvia Istiqomah Marsanda Apriyanti 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 Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Perwithasari, Resi Petty Aprilia Sari Pika Prawesty Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Rachmania, Dewi Raden Doli Tejabaskara Rahardja, Liana Rahayu Nur Listiyo Ningsih Rara Andini Reni Anggraeni Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Susiana Nur Fita Sazali Zainal Abidin Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sri Wahyuni 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 Widya Ayu Lestari wulan safitri Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni