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All Journal Global Financial Accounting Journal Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Journal Corner of Education, Linguistics, and Literature Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK)
Azis, Mohammad Taufik
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Impact of Tax Avoidance, Tax Risk, Profitability, and Institutional Ownership on Cost of Debt Hadiwibowo, Imam; Olivia Angie, Silvi; Taufik Azis, Mohammad
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.9513

Abstract

Purpose - This study intends to investigate the influence of tax avoidance variables, tax risk, profitability, and institutional ownership on debt costs. Research Method - This study uses 9 infrastructure firms listed on the Indonesia Stock Exchange (ISE) from 2019 to 2023 were examined using a purposive sampling method. The analysis for this study employed multiple linear regression modeling. Findings - The study findings indicate that tax avoidance and tax risk positively influence the cost of debt, whereas profitability and institutional ownership have no impact on it. Implication - Tax avoidance and tax risk affect the cost of debt as creditors view them as indicators of increased risk, leading to higher interest rates and additional monitoring expenses. Conversely, profitability and institutional ownership do not have a significant impact. These findings emphasize the necessity of effective tax risk management and governance to ensure financial stability and lower the cost of debt.
PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE SEKTOR TELEKOMUNIKASI DAN TRANPORTASI Juniar, Mirna; Azis, Mohammad Taufik; Surono, Surono
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.2987

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, sales growth, dan transfer pricing terhadap tax avoidance pada perusahaan sektor telekomunikasi dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian dipilih menggunakan teknik purposive sampling, dan diperoleh sebanyak 12 perusahaan yang memenuhi kriteria. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan. Hasil penelitian menunjukkan bahwa capital intensity dan sales growth tidak berpengaruh signifikan terhadap tax avoidance, sedangkan transfer pricing memiliki pengaruh negatif yang signifikan. Secara simultan, ketiga variabel tersebut terbukti berpengaruh terhadap tax avoidance pada perusahaan yang diteliti.
PENGARUH ERM, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA BANK UMUM KONVENSIONAL DI INDONESIA Azira, Indah Nur; Azis, Mohammad Taufik; Surono, Surono
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.3008

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Enterprise Risk Management (ERM), profitabilitas, dan umur perusahaan terhadap nilai perusahaan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q, sedangkan pengungkapan ERM mengacu pada indikator yang ditetapkan oleh COSO 2017. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan metode regresi linier berganda berdasarkan 160 data observasi dari 40 perusahaan setiap tahunnya. Hasil penelitian menunjukkan bahwa pengungkapan ERM, profitabilitas, dan umur perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini mendukung teori sinyal, yang menyatakan bahwa transparansi dalam pengungkapan informasi keuangan dan pengelolaan risiko dapat meningkatkan persepsi investor, sehingga berdampak pada peningkatan nilai perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perbankan dalam meningkatkan nilai perusahaan melalui strategi pengelolaan risiko yang efektif dan berkelanjutan.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Ika Kartika; Mohammad Taufik Azis; Surono, Surono
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1203

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan perbankan syariah di Indonesia pada periode 2021–2023. Mekanisme GCG yang dikaji mencakup Dewan Direksi, Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, dan Kepemilikan Institusional. Kinerja keuangan diukur menggunakan indikator Return on Assets (ROA). Hasil penelitian menunjukkan bahwa hanya Dewan Direksi yang memiliki pengaruh signifikan terhadap kinerja keuangan, namun dengan arah negatif. Sementara itu, Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, dan Kepemilikan Institusional tidak berpengaruh signifikan secara parsial. Temuan ini menekankan pentingnya efektivitas struktur dan fungsi tata kelola dalam meningkatkan profitabilitas bank syariah. Oleh karena itu, peningkatan kualitas sumber daya manusia, independensi, serta peran aktif dari setiap organ tata kelola perlu diperkuat agar penerapan GCG dapat berkontribusi optimal terhadap kinerja keuangan perbankan syariah di Indonesia.
The Effect of Sustainability Report Disclosure on Stock Prices: An Educational Review Maulidya, Putri; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.561

Abstract

This study aimed to examine the effect of sustainability performance disclosure on stock prices in mining sector companies listed on the Indonesia Stock Exchange. The disclosure is assessed through three dimensions: economic, social, and environmental performance, based on the Global Reporting Initiative (GRI) standards. Using multiple linear regression analysis with secondary data from sustainability reports and stock price data, the study evaluates both partial and simultaneous effects of the independent variables. The results show that environmental performance disclosure has a significant negative influence on stock prices, social performance has a weak and marginally significant effect, while economic performance disclosure has no significant impact. However, the overall model is statistically significant, indicating that the combined disclosure of the three dimensions has a strong influence on stock price movements. The coefficient of determination (R²) indicates that 95.85% of stock price variation is explained by the model, highlighting a high explanatory power. From an educational review perspective, the findings emphasize the importance of integrating sustainability reporting into business and financial education curricula. By understanding how environmental, social, and economic disclosures affect investor perceptions and market behavior, students, policymakers, and corporate stakeholders can gain deeper insights into the practical relevance of sustainability in capital markets. This educational lens highlights the need for future leaders to balance short-term financial performance with long-term sustainability goals. The study therefore recommends that companies enhance the quality and transparency of sustainability reporting, especially in environmental aspects, to better align with long-term investor expectations and strategic corporate value creation.
An Evidence-Based Learning Perspective on the Relationship Between Profitability, EVA, and MVA with Stock Returns in Indonesia’s Mining Sector Yulia, Amanda; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.562

Abstract

This study aimed to examine the effect of Profitability, Economic Value Added (EVA), and Market Value Added (MVA) on stock returns in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The data used is secondary data from the financial reports of companies in the mining sector listed on the IDX. The research sample consists of 38 companies with a study period of 4 years, resulting in 152 firm-year observations. The sample was selected using purposive sampling, with data obtained through the official IDX website. Panel data regression analysis and hypothesis testing were conducted using EViews 12SV software.The results show that profitability has a significant positive effect on the stock returns of mining sector companies. EVA has a negative but insignificant effect on stock returns, while MVA has a significant positive effect on stock returns. Simultaneously, profitability, EVA, and MVA have a significant positive influence on stock returns in the mining sector. This empirical evidence not only contributes to the literature on value-based performance measures but also provides a strong foundation for evidence-based learning in higher education. By linking valuation metrics with real-world stock performance, the study supports the teaching of corporate finance, capital markets, and financial literacy in an Indonesian context.
Leverage, Firm Size, and Environmental Performance as Determinants of Carbon Emission Disclosure: An Educational Perspective of Energy and Industrial Sector Firms Listed on the Indonesia Stock Exchange Alamanda, Kartika Inayah; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.563

Abstract

This study examined the influence of leverage, firm size, and environmental performance on carbon emission disclosure among energy and industrial sector firms listed on the Indonesia Stock Exchange during the 2021–2024 period. The analysis reveals that leverage and firm size do not have a significant impact on disclosure, indicating that debt levels and organizational scale are not central determinants of environmental transparency. Conversely, environmental performance—measure through the PROPER rating—exerts a positive and significant influence, suggesting that firms with stronger environmental achievements demonstrate greater commitment to disclosing carbon-related information. Framed within an educational perspective, these findings highlight the critical role of environmental accountability in shaping organizational learning, stakeholder awareness, and the dissemination of sustainability values. The results contribute to both academic and practical knowledge by emphasizing that environmental responsibility, rather than financial or structural attributes, is a more effective driver of carbon disclosure. This reinforces the importance of integrating sustainability and disclosure practices into corporate training, higher education curricula, and professional development initiatives to cultivate long-term awareness and accountability.
The Effect of Financial Performance, Environmental Performance, and Carbon Emission Disclosure on Firm Value: A Cognitive Learning Preferences Perspective Sari, Intan; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of financial performance, environmental performance, and carbon emission disclosure on firm value. The research population consists of energy and basic materials sector companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2023, with a final sample of 33 companies. Data were obtained from financial reports, sustainability reports accessed via IDX and company websites, as well as PROPER KLHK documentation. The study employs a quantitative approach with panel data regression analysis. The findings reveal that financial performance has a significant positive effect on firm value, whereas environmental performance and carbon emission disclosure do not demonstrate significant effects. Beyond its empirical contribution, this study also offers implications for business education, particularly in aligning sustainability and financial analysis with cognitive learning preferences. By integrating these findings into diverse instructional modalities, educators can foster a deeper understanding of the interplay between financial performance, environmental responsibility, and corporate value among future professionals.
Pengaruh Struktur Modal, Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan Destri Rachman Audry; Mohammad Taufik Azis; Mohamad Djadjuli
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1205

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas, dan keputusan investasi terhadap nilai perusahaan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Jumlah sampel dalam penelitian ini sebanyak 25 perusahaan dengan total 75 observasi. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap nilai perusahaan yang diukur dengan Price to Book Value (PBV). Sebaliknya, profitabilitas yang diproksikan dengan Return on Assets (ROA) dan keputusan investasi yang diukur dengan Price Earning Ratio (PER) tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor lebih sensitif terhadap risiko keuangan yang ditimbulkan oleh struktur modal perusahaan dibandingkan indikator kinerja keuangan lainnya. Implikasi dari penelitian ini adalah pentingnya bagi manajemen untuk mempertimbangkan struktur modal yang optimal dalam rangka menjaga kepercayaan investor dan meningkatkan nilai perusahaan.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Kepemilikan Publik Terhadap Nilai Perusahaan (Studi Kasus pada Sektor Perbankan) Shifa Natasya; Mohammad Taufik Azis; Surono, Surono
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1202

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan yang terdiri dari kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik regresi data panel menggunakan Fixed Effect Model (FEM). Sampel penelitian terdiri dari 8 perusahaan perbankan dengan total observasi sebanyak 32 data. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, kepemilikan publik berpengaruh negatif terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa meskipun partisipasi publik dalam kepemilikan saham meningkat, kurangnya keterlibatan aktif dalam pengambilan keputusan membuat kontribusinya terhadap peningkatan nilai perusahaan menjadi terbatas. Penelitian ini memberikan kontribusi teoretis terhadap literatur tata kelola perusahaan serta implikasi praktis bagi investor dan regulator dalam menyusun struktur kepemilikan yang optimal.
Co-Authors Alamanda, Kartika Inayah Azira, Indah Nur Destri Rachman Audry Djajuli, Mohamad Hadiwibowo, Imam Ika Kartika Intan Sari Juniar, Mirna Maulidya, Putri Mohamad Djadjuli Olivia Angie, Silvi Shifa Natasya Surono Surono Yulia, Amanda