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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Nusantara Science and Technology Proceedings Economics and Digital Business Review Indonesian Community Journal Intelektual : Jurnal Penelitian Dosen Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Riset Akuntansi dan Keuangan Indonesia Proceeding International Annual Conference Economics, Management, Business, and Accounting
Petty Aprilia Sari
Institut Putra Perdana Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY Petty Aprilia Sari; Imam Hidayat; Yohanes August Goenawan
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
Effectiveness Of Capital Adequacy Ratio And Problem Loans In Affecting Stock Return: A Roa Moderation Perspective In National Private Commercial Banks Atika Purnamasari; Deta Oktavia; Sumaryo; Petty Aprilia Sari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.220

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on stock returns, with Return on Assets (ROA) as a moderating variable in banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with regression analysis and Moderated Regression Analysis (MRA). The data used are secondary data in the form of annual financial reports for the 2022–2024 period, processed using statistical software. Tests were conducted using partial tests (t-tests), simultaneous tests (F-tests), and the coefficient of determination (R²) to determine the model's ability to explain the dependent variable. The results show that CAR has no effect on stock returns, while NPL has a negative effect on stock returns. In the moderation test, ROA was able to strengthen the effect of CAR on stock returns, but failed to moderate the effect of NPL on stock returns. These findings indicate that investors are more concerned with a bank's ability to generate profits and manage capital efficiently than solely considering capital adequacy or credit risk separately. Thus, the combination of capital strength and profitability is an important factor in increasing investor confidence in the capital market.
Firm Size as a Moderator of the Effects of Financial Leverage and the Investment Opportunity Set on Financial Performance Purwanti Purwanti; Endah Salsabila Anggraeni; Petty Aprilia Sari; Suhariyanto
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4162

Abstract

This study examines the effects of financial leverage, proxied by the debt-to-equity ratio (DER), and the investment opportunity set (IOS), proxied by the market-to-book value of equity (MBVE), on financial performance measured by economic value added (EVA). It also evaluates the moderating role of firm size. The sample comprises 51 property and real estate companies listed on the Indonesia Stock Exchange during 2020-2024 and selected through purposive sampling. Panel data were analyzed in EViews 12 using a fixed-effects model and moderated regression analysis. DER has a significant negative effect on EVA, whereas IOS has no significant effect. Firm size significantly moderates the DER-EVA relationship: the negative interaction coefficient indicates that size intensifies the adverse association between leverage and EVA. Conversely, firm size does not moderate the IOS-EVA relationship. These findings suggest that the funding advantages of large firms may be offset by higher debt-related costs, agency costs, and organizational complexity. Large property firms should therefore exercise tighter control over leverage and ensure that debt-funded investments generate returns above the cost of capital. The study integrates leverage, growth opportunities, firm size, and EVA within a panel-data framework for an emerging-market property sector.
Co-Authors Abbas, Dirvi Surya Agus Sholikhan Yulianto Agus Sholikhan Yulianto Deta Oktavia DETIN SOFIA Endah Salsabila Anggraeni Ferawati Ferawati Hakim, Mohamad Zulman Husin Husin, Husin Ifanny Adnan Pratama Imam Hidayat Merida Merida, Merida Munawar Muchlish Purnamasari, Atika Purwanti Rays, Muh. RR. Ella Evrita Hestiandari Sazali Zainal Abidin Suhariyanto Suhariyanto Suhariyanto Suhariyanto Suhariyanto Sukiranto, Sukiranto Sumaryo Tubagus Ismail Yohanes August Goenawan, Yohanes August