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All Journal Managament Insight: Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Akuntansi
Husaini Husaini
Fakultas Ekonomi Dan Bisnis Universitas Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ENTERPRISE RISK MANAGEMENT DAN FINANCIAL CONSTRAINTS INDUSTRI MANUFAKTUR DI INDONESIA Nabilah Khairunnisa; Husaini Husaini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12037

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management (ERM) terhadap Financial Constraints pada perusahaan manufaktur di Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 46 perusahaan dengan jumlah observasi sebanyak 230. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan alat SPSS. Hasil penelitian menunjukkan bahwa Enterprise Risk Management (ERM) berpengaruh positif signifikan terhadap Financial Constraints perusahaan. Kata Kunci: Enterprise Risk Management, Financial Constraints, ROA, Leverage, Growth, Cash Flow from Operation
PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Husaini; Nikmah; Kiki Rezki Amanda
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32548

Abstract

This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.
The Influence of Enterprise Risk Management on Corporate Performance with The moderating Effect of Intellectual Capital Vega Ariya Samudera; Husaini Husaini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.554

Abstract

The purpose of this study is to examine the effect of the application of ERM on the corporate financial performance and corporate market performance. Furthermore, this study also examines the influence of intellectual capital in moderating the relationship of ERM to corporate financial performance and corporate market performance. The sample in this study is banking companies listed on the Indonesia Stock Exchange with the period 2018-2022. The results of this study show that ROI-based ERM has an influence on the corporate financial performance and the corporate market performance. ROA-based ERM has an influence on the corporate financial performance, but it has no influence on market performance. Intellectual capital has a moderator effect on the relationship between ROI-based ERM on a corporate financial performance and a corporate market performance. Intellectual capital has a moderator effect on the relationship between ROA-based ERM and a corporate financial performance, but it does not have a moderator effect on the relationship between ROA-based ERM on a corporate market performance.
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA Husaini Husaini; Meily Trinesia
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.93-104

Abstract

This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 
Co-Authors Abdullah Abdullah Arisky Andrinaldo Darman Usman Fadli Fadli Fitri Santi Isma Coryanata Kiki Rezki Amanda Lisa Martiah Nila Puspita Meily Trinesia Melly Susanti Nabilah Khairunnisa Nadilia Dwi Lestari Nikmah Nurna Aziza Nurna Aziza Rachmi Juwita Rian Adi Saputra Ridwan Nurazi Ronal Aprianto Saiful Saiful Salma Yuniza Sindy Monica Mazer Solly Aryza Syafitri, Twenty Mariza Tiarasi Berliana Uswatun Isnaini Vega Ariya Samudera Wijayanti, Indah Oktari Yusmaniarti