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All Journal Jurnal Reviu Akuntansi dan Keuangan Ahkam: Jurnal Ilmu Syariah Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Locus Penelitian dan Pengabdian Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Noval Adib
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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A NEW ACCOUNTABILITY ECOSYSTEM THROUGH EMA-IFRS INTEGRATION Istigfarin, Wilda Auwalina; Prastiwi, Arum; Md-Shahbudin, Amirul Shah; Adib, Noval
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY Kamil, Irham; Saraswati, Erwin; Adib, Noval
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.36044

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Motivated by limited SDGs financing and largely symbolic corporate engagement in Indonesia, concerns arise regarding how SDGs disclosure relates to stock volatility. This study examines the effect of SDGs disclosure on stock volatility and the role of information asymmetry, with SDGs disclosure decomposed into depth, breadth, and concentration. This quantitative study uses firms in the ESGQ KEHATI Index over 2020–2024, resulting in 197 firm-year observations and analyzed using panel regression. The findings indicate that SDGs disclosure tends to reduce stock volatility, although this effect depends on information asymmetry. At the dimensional level, depth is associated with higher volatility, while breadth and concentration show an inverse relationship. These findings provide empirical insights into the role of SDGs disclosure in capital market dynamics and contribute to the limited literature in Indonesia.
Evaluation of Coretax Implementation Using A Modified Delone & Mclean Model Based on Indonesian Taxpayers Perspective Chumairo, Afiifatul; Mohammad Khoiru Rusydi; Noval Adib
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.v11i1.16247

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This study evaluates Indonesia’s Coretax implementation from taxpayers’ perspectives using a modified DeLone and McLean IS Success Model integrating trust in government and government support. A quantitative online survey of 184 individual and corporate taxpayers was analyzed using PLS-SEM to assess measurement validity and mediation effects. The results show that system quality, service quality, and government support significantly increase net benefits through user satisfaction. However, information quality and trust in government do not significantly affect net benefits via satisfaction. These findings highlight the importance of system stability, responsive support, and sustained government facilitation to maximize implementation benefits.
The Influence Of Green Accounting And Corporate Governance On Financial Performance With Csr Mediation Solicha, Nadiyatus; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.433

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Implementing green accounting is potentially crucial in a company without a supporting corporate governance implementation. This study employs corporate social responsibility as a mediating variable to examine the impact of green accounting and corporate governance on financial performance. The research sample consists of 80 LQ45 companies listed on the Indonesia Stock Exchange for 2019-2022, selected using a purposive sampling technique. The study utilizes multiple regression and path analysis methods using the Eviews 12 application. The findings reveal that implementing green accounting and corporate governance has not significantly contributed to CSR disclosure and corporate financial performance. Furthermore, CSR disclosure cannot mediate green accounting and corporate governance on financial performance. This is attributed to companies aiming to maintain a favorable image among stakeholders by including environmental costs and implementing good governance mechanisms in their annual financial reports. However, these efforts have yet to secure legitimacy from stakeholders through CSR disclosures or enhance financial performance. Abstrak Penerapan green accounting dapat menjadi krusial apabila diimplementasikan pada perusahaan tanpa didukung oleh corporate governance yang baik. Penelitian ini menggunakan corporate social responsibility sebagai variabel mediasi untuk menguji pengaruh penerapan green accounting dan corporate governance terhadap kinerja keuangan. Sampel penelitian berjumlah 80 sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 dengan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur dengan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum mampu memberikan kontribusi yang signifikan terhadap pengungkapan CSR dan kinerja keuangan. Selain itu, pengungkapan CSR juga tidak dapat memediasi green accounting dan corporate governance terhadap kinerja keuangan. Perusahaan cenderung fokus pada tujuan untuk mendapatkan citra yang baik di mata stakeholder dengan mencantumkan biaya lingkungan serta mekanisme tata kelola yang baik dalam laporan keuangan. Penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum berhasil mendapatkan legitimasi dari stakeholder melalui pengungkapan CSR dan peningkatan kinerja keuangan.
The Effect Of Corporate Social Responsibility, Audit Quali-ty, And Leverage On Tax Aggressiveness Jovianto, Jonathan Levy; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research examines the influence of corporate social responsibility, audit quality, and leverage on tax aggressiveness. This study uses multiple regression analysis methods. The sample in this research consists of 73 companies listed in the LQ45 on the Indonesia Stock Exchange for 2021-2023. This research provides empirical evidence that corporate social responsibility and audit quality variables do not negatively affect tax aggressiveness, while the leverage variable positively influences tax aggressiveness. Furthermore, referring to the research results, investors must consider a company's tax aggressiveness level in their investment decisions to avoid potential risks from overly aggressive tax planning practices. Additionally, companies need to control their tax planning practices to prevent them from becoming too aggressive, which could lead to illegal tax planning practices. On the other hand, the government can benefit from this research as an additional reference and insight for setting tax regulations, so that companies and the government can collaborate to achieve more optimal tax revenue.
The Effect Of Macroeconomics On Ten Sectoral Stock In-dices For The Period 2011-2020 (Jasica-Index) Yusril Arifando, Fahmi; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.536

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This study aims to analyze the effect of macroeconomic factors partially and simultaneously on the sectoral stock price index listed on the Indonesia Stock Exchange. This study's independent macroeconomic variables are GDP rate, inflation, and Rupiah / USD exchange rate. The dependent variable used is the ten IDX sectoral index stock prices. The model used in this research is Ordinary Least Squares with the help of SPSS software. The data used in this study are quarterly and time series data from 2011 to 2020, with 40 observations. The data in this study were obtained from the Central Bureau of Statistics, Bank Indonesia, and Investing.com. The results show that GDP and inflation do not affect the ten sectoral stock indices. The Rupiah exchange rate negatively and significantly affects nine sectoral stock price indices except the mining sector index. Simultaneously, GDP, Inflation, and the Rupiah Exchange Rate significantly affect all ten sectoral stock price indices, except the mining sector.
The Effect Of Investment Opportunity Set And Profitability On Stock Prices With Dividend Yield As Mediator Hulu, Nuril Insyirah; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.206

Abstract

This study aims to provide empirical evidence regarding the effect of the investment opportunity set (IOS) and profitability on stock price in publicly listed companies on the Indonesia Stock Exchange, with dividend yield as a mediating variable. This quantitative study uses secondary data from financial statements of companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. The analysis results using Structural Equation Modeling - Partial Least Squares (SEM-PLS) show that IOS and profitability positively affect dividend yield but have no significant direct effect on stock price. Dividend yield mediates the relationship between IOS, profitability, and stock price in publicly listed companies on the Indonesia Stock Exchange. These findings align with Signaling Theory, which posits that dividend yield serves as a positive signal to investors, and are also supported by Bird in Hand Theory, which states that investors prefer certain dividends over future capital gains. This study contributes empirical evidence to the development of investment theory, particularly regarding internal company factors that influence stock price in the Indonesian capital market.
The Effect Of Financial Distress On Stock Prices With Capital Structure As A Moderating Variable Sabrina Maharani, Nabila Rizka; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The LQ45 Index comprises companies with large market capitalization and high liquidity on the Indonesia Stock Exchange (IDX), making it a primary benchmark for national stock market performance. However, global economic volatility and domestic pressures can increase the risk of financial distress. This quantitative study aims to analyze the effect of financial distress on the stock prices of companies listed in the LQ45 Index on the IDX during the 2021-2023 period, with capital structure as a moderating variable. Financial distress was measured using the Modified Altman Z-Score model, while capital structure was measured using the Debt-to-Equity Ratio (DER). The sample consists of 22 companies observed over three time periods. Financial reports and stock price data were processed using panel regression with Moderated Regression Analysis (MRA). The results show that high financial distress tends to lower stock prices, and a high capital structure contributes to declining stock prices due to increased financial risk. Moreover, the interaction test reveals that a high capital structure can weaken the effect of financial distress on stock prices. This suggests that an optimally managed capital structure can help companies mitigate the impact of financial pressure. This study offers insights for management in designing funding strategies and for investors in making investment decisions.
Co-Authors A.K. Siti Nabiha Adinugraha, Muhammad Fajri Agus Setiawaty Akbar, Amirza Darojatan Alep Pradipta Abimantrana Ali Djamhuri Amalia, Tiara Rizky Amrullah, M. Mukhlis Anggi, Addina Amalia Aniyatus Shofiyah Anjang Pranata Annisa, Rara Apriani, Karina Arum Prastiwi Bambang Hariadi Bambang Subroto Chumairo, Afiifatul Devi, Dias Shinta Dharmawan, Nyoman Ari Surya Eliwa, Yasser Erfan Muhammad, Erfan Erwin Saraswati Fareza Kusbari, Fiqih Fatmawati, Dian Surya Ayu Gugus Irianto Hanjani, Saufika Hilda Oktaviana Hulu, Nuril Insyirah Imam Subekti Istigfarin, Wilda Auwalina Iwan Triyuwono Jovianto, Jonathan Levy Kadek Anom Adiguna Kamil, Irham Kanan, Reynaldo Kartika Wulandari Kartika Wulandari Khairani, Maulidiya Ummatul Khairul Shaleh Kumalasari, Shaffera Made Sudarma Maria Dias Ika Salama Md-Shahbudin, Amirul Shah Mentari, Theresia Meryana Rizky Ananda Mohammad Khoiru Rusydi Musthafa, Tatang Fatah Nurulita, Ismi Aulia Oktaviana, Hilda Putri, Primarini raspati, mahardhika Rosidi Sabrina Maharani, Nabila Rizka Salama, Maria Dias Ika Salsabila, Izzah Sari Atmini Sena Rosyadi Yusuf Shaffera Kumalasari Shahbudin, Amirul Shah Md Shofiyah, Aniyatus Siti Aenur Rokhmah Siti Nabiha Abdul Khalid Siti Nabiha Abdul Khalid Situmorang, Adrian Solicha, Nadiyatus Sri Apriyanti Husain Subandi, Hendi Sukoharsono, Eko Ganis Sukoharsono Syam, Muhammad Agus Tary Pranoura Harsha Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Virginia Nur Rahmanti Wilen, Shareen Virginia Willman Fogati Zebua Winda Rein Nimas Tasia yacob, Rachman Yeni Mengkuningtyas Yeni Mengkuningtyas, Yeni Yusril Arifando, Fahmi