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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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The Moderating Role of Green Accounting on Sustainability Reporting in Indonesian Manufacturing Hidayat, Imam; Petty Aprilia Sari; Sazali Zainal Abidin
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.16302

Abstract

This study seeks to examine the impact of stakeholder pressure, corporate governance, and digital innovation on sustainability reporting, with green accounting acting as a moderating variable in manufacturing firms listed on the Indonesia Stock Exchange. The research covers a three-year period from 2022 to 2024, with the study population consisting of all manufacturing companies listed during that time. Using purposive sampling, 41 companies met the criteria and were selected as the sample. The study relies on secondary data sourced from the Indonesia Stock Exchange website, and the analysis was conducted using Moderated Regression Analysis. The findings indicate that creditor pressure, shareholder pressure, audit committees, independent commissioners, boards of directors, and digital innovation collectively affect sustainability reporting, while green accounting is capable of moderating the relationship between these independent variables and sustainability reporting. On a partial basis, creditor pressure, shareholder pressure, and the board of directors demonstrate a positive and significant effect on sustainability reporting, whereas audit committees, independent commissioners, and digital innovation show no effect. Moreover, green accounting is found to moderate the role of independent commissioners on sustainability reporting, but it does not moderate the effects of creditor pressure, shareholder pressure, audit committees, boards of directors, or digital innovation.
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.
Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional Widya Ayu Lestari; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2725

Abstract

This study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality.
Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan Firda Khalimatussyadiyah; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2742

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR), Green Accounting, Gender diversity of the Board of Directors, and diversity of the board of directors' age on financial performance. Using purposive sampling, 220 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 were selected as research samples based on the availability of annual and reports. This study uses data panel regression analysis to test the relationship between variables and uses the Eviews 12 test to test the effect of financial performance between independent and dependent variables. The results of the study indicate that Corporate Social Responsibility (CSR) has a positive effect on financial performance. Green Accounting has a positive effect on financial performance. The board of directors' gender diversity has no effect on financial performance. The board of directors' age diversity has a positive and insignificant effect on financial performance. This study still has limitations in the independent variables used, only a few variables, so that in further research it is better to add other independent variables that have not been used in this study so that the results of further research get better research results.
Pengaruh Kepemilikan Manajerial, Corporate Social Responsibility, Capital Intensity, dan Ceo Overconfidence Terhadap Agresivitas Pajak Efta Widiyah; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2747

Abstract

Tax aggressiveness refers to actions and strategies taken by individuals or companies to reduce or avoid tax obligations that should be paid. The emergence of tax aggressiveness efforts is because companies assume that taxes are a burden that can reduce net profit. This study aims to determine the effect of managerial ownership, corporate social responsibility, capital intensity and ceo overconfidence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The documentation technique used in this study is a search for financial report data from manufacturing companies listed on the Indonesia Stock Exchange accessed through the idx website. The analysis method used in this study is panel data regression analysis. The sampling technique uses the Purposive Sampling technique. Based on the predetermined criteria, 17 companies were obtained. These findings indicate that only half of the independent variables are proven to statistically influence tax aggressiveness, thus emphasizing the importance of the role of ownership structure and CSR strategy in corporate tax practices, while capital intensity factors and CEO character have not been proven to be the main determinants in this context. The results of the study show that managerial ownership and corporate social responsibility have a significant effect on tax aggressiveness, while capital intensity and CEO overconfidence do not show a significant effect on Tax Aggressiveness.
Pengaruh Growth Opportunity, Persistensi Laba, dan Prudence Accounting terhadap Earnings Response Coefficient : Resiko Sistematis sebagai Variabel Pemoderasi Susilawati Susilawati; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2759

Abstract

This study aims to determine the effect of growth opportunity, earnings persistence, and prudence accounting on earnings response coefficient, with systematic risk as a moderator in manufacturing companies listed on the IDX for the period 2020 - 2024. The research method used is descriptive quantitative with secondary data in the form of sustainability reports and financial reports from 16 companies taken by purposive sampling from a population of 196 companies. The research method used in this analysis is the random effect model. The results of the analysis show that: 1). growth opportunity has a significant positive effect on earnings response coefficient; 2). Earnings persistence has a significant negative effect on earnings response coefficient; 3). Accounting prudence has a significant positive effect on earnings response coefficient; 4). Systematic risk can weaken the effect of growth opportunity and earnings persistence on earnings response coefficient; 5).  Systematic risk can strengthen the effect of prudence accounting on earnings response coefficient.
Pengaruh CEO Narcissism, Financial Distress, Company Size, dan Green Accounting terhadap Tax Avoidance Ardiana Salsabila Putri; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2765

Abstract

Taxes are the largest source of revenue in Indonesia, prompting some companies to engage in tax avoidance. This study aims to examine and obtain empirical evidence regarding the influence of CEO narcissism, financial distress, company size, and green accounting on tax avoidance. The research population consists of manufacturing companies from 2019-2023 that are listed on the Indonesia Stock Exchange or the official website of the company being studied. This study uses a quantitative approach with secondary data. The study uses the Eviews 12 application to manage the data. The data collection technique used is purposive sampling with 65 data samples. Additionally, the data analysis technique used is moderation regression analysis with hypothesis testing using the t-test. The research findings conclude as follows: (1) CEO narcissism has a negative impact on tax avoidance, (2) financial distress do not have an impact on tax avoidance, (3) company size does not have an impact on tax avoidance, (4) green accounting does not have an impact on tax avoidance in manufacturing companies
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 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