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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Amnesty: Jurnal Riset Perpajakan Jurnal Riset Akuntansi Kontemporer 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 Ilmiah Ilmu Manajemen (JUIIM) Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen 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 Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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
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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The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting Masruroh, Umi; Abbas, Dirvi Surya; Hidayat, Imam
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 Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable Ananda, Carisa Dea; Abbas, Dirvi Surya; Hidayat, Imam
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.
Peran Literasi Keuangan, Inklusi Keuangan dan Tingkat Pendidikan Terhadap Keberlangsungan Usaha UMKM Wildan Yusuf, Muhammad; Hidayat, Imam
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3902

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion and education level on business sustainability in MSME actors in Tangerang Regency. The method used is a quantitative approach with multiple regression analysis techniques with SPSS version 25. The research sample consisted of 94 respondents selected using the Accidental Random Sampling technique which was distributed online. The results of the study showed that the independent variables, namely financial literacy, financial inclusion and education level, all three have a significant influence on business sustainability. These results indicate that financial inclusion and literacy of business owners contribute positively to business performance. Knowledge of both increases business sustainability, while decreased understanding can reduce performance. The success of MSMEs depends not only on formal education, but also on financial understanding.
Pengaruh Advertising, Capital Expenditure, Pendidikan CEO, Pendidikan CFO dan Karakter Eksekutif Terhadap Tax Avoidance Yani, Sari Putri; Hamdani, Hamdani; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1572

Abstract

This study aims to determine the influence of advertising, capital expenditure, CEO education, CFO education, and executive character on tax avoidance. The study period used is from 2019 to 2023. The study population includes financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used is purposive sampling, utilizing the Eviews 12 data analysis program. Based on the established criteria, 8 companies were identified as meeting the criteria. The analysis method used was panel data regression analysis. The results of this study indicate that advertising and capital expenditure partially influence tax avoidance, CEO education partially influences tax avoidance, CFO education does not partially influence tax avoidance, and executive character does not partially influence tax avoidance.
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Ukuran Perusahaan Terhadap Kualitas Laba Dengan Kepemilikan Manajerial Sebagai Moderasi Riani , Alin; Hamdani, Hamdani; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1610

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, pertumbuhan laba dan ukuran perusahaan terhadap kualitas laba dengan kepemilikan manajerial sebagai moderasi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dengan menggunakan program pengolahan data Eviews 12. Berdasarkan kriteria yang telah dilakukan, diperoleh 9 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh negatif terhadap kualitas laba, sedangkan pertumbuhan laba dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Kepemilikan manajerial memperkuat pengaruh struktur modal terhadap kualitas laba, sedangkan kepemilikan manajerial memperlemah pengaruh pertumbuhan laba dan ukuran perusahaan terhadap kualitas laba.
Pengaruh Perputaaran Persediaan, Total Asset Turnover, Struktur Modal terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai variabel moderasi Yusniar, Vrisca; Jayanih, Ahmad; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1638

Abstract

This research aims to determine the effect of inventory turnover, total asset turnover, capital structure on profit growth with company size as a moderating variable in food and beverage manufacturing sub-sector companies industry for the 2020-2024 period for 5 years. This sampling technique uses purposive sampling, and produces a sample of 10 companies so that there are 50 observation samples. The data used are secondary data obtained from the Indonesia Stock Exchange website. The analysis used in this study is panel data regression. This study uses Eviews12. The results of the study indicate that: 1) Inventory Turnover affects Profit Growth; 2) Total Asset Turnover affects Profit Growth; 3) Capital Structure does not affect Profit Growth; 4) Inventory Turnover can moderate the relationship between Company Size and Profit Growth; 5) Total Asset Turnover can moderate the relationship between Company Size and Profit Growth; 6) Capital Structure can moderate the relationship between Company Size and Profit Growth.
The Influence Of Green Accounting, Environmental Performance, And Corporate Risk On Financial Performance With Corporate Governance As A Moderating Variable Awaliah, Hilda Nur; Abbas, Dirvi Surya; Hidayat, Imam
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 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) Siregar, Rizki Bella Andhika; Abbas, Dirvi Surya; Hidayat, Imam
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.
COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Dwi Oktaviani; Dhea Ayu Aprilia; Rifska Febriyani; Hakim, Mohamad Zulman; Imam Hidayat; Budi Rohmansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.544

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
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 Ananda, Carisa Dea Anggi Aprilia Anggun Munifatul Afifah Aprilia Sari, Petty Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Awaliah, Hilda Nur Budi Rohmansyah Cakti Indra Gunawan 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 Febrianto, Hendra Galuh Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Husna Darra Sarra 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 Lestari, Widya Ayu Lutvia Istiqomah Magfirli, Arief Khoir Mardiah, Enok Mardiah Maulana, Lusiana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Novi Sriwahyuni Nurato Nurato, Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pambudi, Januar Eky Perwithasari, Resi Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Putri, Ardiana Salsabila Rachmania, Dewi Rahardja, Liana Rahayu Nur Listiyo Ningsih Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari 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 Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shafira, Shoumi Shahruddin Mahzan sigit budi santoso Sigit Budi Santoso Siregar, Rizki Bella Andhika Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sriyanto Sriyanto Sudarmanto, Eko Suhariyanto Sukiranto, Sukiranto Susilawati, Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh, Umi Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widiyah, Efta Wilda Rasaili Wildan Yusuf, Muhammad Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni