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All Journal International Journal of Supply Chain Management Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Journal of Community Service and Empowerment Economics and Digital Business Review Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Indonesian Community Journal Reviu Akuntansi, Manajemen, dan Bisnis Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) International Journal of Scientific Multidisciplinary Research (IJSMR) Paradoks : Jurnal Ilmu Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Advances in Accounting, Economics, and Management IIJSE Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Business, Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi JER International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Sasambo: Jurnal Abdimas (Journal of Community Service) BEGAWI: Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah Studi Akuntansi dan Bisnis Indonesia Jurnal Akuntan Publik IJEMA
Komalasari, Agrianti
Department Of Accounting, Faculty Of Economics And Business, Lampung University, 35145 Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Impact of ESG Risk Ratings on Stock Prices: Evidence from ESG Leaders Index Companies (2020–2023) Celvin Yusra; Susi Sarumpaet; Agrianti Komalasari; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.960

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.
Studi Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Kinerja Pasar pada Perusahaan Bank Umum Konvensional di Bursa Efek Indonesia Periode 2021 - 2024 Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.2049

Abstract

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  
The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing Akadiati, Victoria Ari Palma; Evana, Einde; Komalasari, Agrianti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5328

Abstract

The information asymmetry in this study is proxied through the underpricing phenomenon that occurs when the company conducts an initial share price offering. This study aims to analyze and test the influence of risk management, risk mitigation, the reputation of public accounting firms, company size, and publicly owned shares on information asymmetry. This study uses a quantitative method on initial public offerings firms listed on the Indonesia Stock Exchange, analyzed with multiple linear regression and robustness checks using SPSS. The test results showed that risk mitigation and public accounting firms’ reporting had a significant negative influence on underpricing. This shows that these two variables act as signals of effective company quality. Information about risk mitigation is more acceptable to the market than information about risk identification alone. Risk management and company size show significant positive influences. This suggests that the market has an unnatural reaction to risk disclosures in large companies. In contrast to the variable of publicly owned stocks, which do not show a significant influence on underpricing. This research contributes by differentiating the roles of risk disclosure and risk management/mitigation and shows that investors respond more strongly to risk mitigation actions than to mere risk information.
Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era? Sutanto, Handi; Komalasari, Agrianti; Kesumaningrum, Ninuk Dewi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1028

Abstract

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024 after the implementation of AEOI. The research uses a quantitative approach with a causal design and secondary data from financial reports. Multiple regression analysis is applied to test the relationship between variables. The results show that transfer pricing, firm size, and tax haven utilization have a significant effect on tax avoidance but in the opposite direction of the initial expectation, indicating lower tax avoidance. Meanwhile, thin capitalization shows a significant effect consistent with the hypothesis, where higher leverage increases tax avoidance. These findings suggest that tax behavior is influenced not only by company characteristics but also by regulatory pressure and transparency. Overall, the study provides evidence that stricter tax regulations have reduced aggressive tax practices.
Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities? Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika; Komalasari, Agrianti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6636

Abstract

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy. Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model. Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance. Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations. Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements. Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.
Analisis Penggunaan Bank Digital Berbasis Sistem Informasi Akuntansi Menggunakan Model UTAUT2 pada Generasi Z di Kota Bandar Lampung Indy Basitu Rahma; Agrianti Komalasari
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret: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.v3i1.4807

Abstract

This study aims to evaluate the factors influencing the adoption of digital banking among Generation Z in Bandar Lampung using the UTAUT2 model. The research employs a quantitative approach, with purposive sampling as the sampling technique. Data analysis is conducted using SmartPLS 4.0 with the PLS-SEM method. Primary data for this study was collected through an online survey via Google Forms, involving a total sample of 312 respondents. The findings indicate that performance expectancy, effort expectancy, price value, hedonic motivation, and trust positively influence behavioral intention. Meanwhile, the variables found to affect use behavior are facilitating conditions, habit, and behavioral intention. Furthermore, this study reveals that social influence does not have an effect on behavioral intention.
ESG, Ownership Structure, and Board Composition Effects on Tax Avoidance in Indonesian Manufacturing Febby Taniya; Agrianti Komalasari
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.494

Abstract

Purpose: This study aims to analyze the effect of ESG performance, institutional ownership, and the proportion of female directors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. Methodology: This study uses a quantitative approach with a balanced panel dataset of 19 companies, yielding 57 observations selected through purposive sampling. Tax avoidance is proxied by the Effective Tax Rate (ETR), while firm size and profitability serve as control variables. The analysis was conducted using a Random Effect Model with Panel EGLS (Swamy-Arora) in EViews. Results: ESG performance and the proportion of female directors had no significant effect on tax avoidance. Institutional ownership has a significant negative effect on tax avoidance, indicating that higher institutional ownership reduces aggressive tax-avoidance practices. Conclusions: The findings suggest that institutional ownership effectively monitors management and curbs opportunistic behavior related to tax avoidance, while ESG disclosure and female director representation are currently insufficient to significantly influence tax strategies in the Indonesian manufacturing context. Limitations: This study is limited by a small sample (19 firms), reliance on a single ESG data source, and a short post-pandemic period. Future research should expand the sample, separate ESG dimensions, and explore alternative tax avoidance proxies, such as Cash ETR or Book-Tax Differences. Contribution: This study provides empirical evidence on the factors of corporate governance and sustainability that affect tax avoidance in Indonesia, offering insights for regulators, investors, and companies to improve monitoring mechanisms and corporate reporting practices.
Pengaruh Religiusitas, Machiavellian, Dan Kolektivisme Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Lampung Febriansyah Duwi Saputra; Agrianti Komalasari
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 2 (2025): IJEMA - Februari 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh religiusitas, machiavellian, dan kolektivisme terhadap persepsi etis mahasiswa akuntansi. Studi ini menggunakan pendekatan kuantitatif dengan metode explanatory research, melibatkan 130 mahasiswa akuntansi Universitas Lampung yang telah menyelesaikan mata kuliah terkait etika bisnis dan profesi. Data diperoleh melalui kuesioner berbasis skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa religiusitas dan kolektivisme berpengaruh positif dan signifikan terhadap persepsi etis mahasiswa, sedangkan machiavellian memiliki pengaruh negatif dan signifikan. Temuan ini menegaskan bahwa nilai-nilai keagamaan dan budaya kolektivis dapat meningkatkan kesadaran etis mahasiswa, sementara kecenderungan manipulatif justru menurunkan standar etika. Implikasi dari penelitian ini dapat digunakan oleh institusi pendidikan untuk memperkuat pembelajaran etika dalam kurikulum, guna membentuk mahasiswa akuntansi yang lebih berintegritas di dunia profesional
Co-Authors Achmad Chaedar Yasin Bakhtiar Agus Zahron Idris Albi, Rachma Utari Anggiafani, Fidia Annisa Papuanita Hefiria Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Bisma Putra Atallah Celvin Yusra Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Doni Sagitarian Warganegara Einde Evana Einde Evana, Einde Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Febby Taniya Febriansyah Duwi Saputra Firda Fitria Nasution Fitra Dharma fitra dharma Gamayuni, Rindu Rika Handi Sutanto, Handi Haninun Harsono Edwin Puspita HERU WAHYUDI Husni Bagus Kananda Ibnu Trilaksono Indy Basitu Rahma Intan Kumala Ratu Ivanka Maharani SZ Joni Putra Kamadie Sumanda Syafiz Kesumaningrum, Ninuk Dewi Kiagus Andi Kiagus Andi Kiagus Andi Komaruddin Komaruddin Komaruddin Komaruddin Lindrianasari Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Maulidia Berlianti Mega Metalia, Mega Meidiah Islamiati Melli Oktaviana Mely Syafitri Wartindas Mira Apriliana Sari Mohammad Bin Abdullah Mohd. Lokman Muhammad Abduh Hafidz Muhammad Abib Nur Alim Nadia Maharani Nairobi Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Pratiwi, Tasya Puspita, Harsono Edwin R. Ribhan Regina Caeli Reni Oktavia Retno Yuni Nur Susilowati Reyhan Jaya Rialdi Azhar Riska Tiara Putri Rona Majidah Sari Indah Oktanti Sari Indah Oktanti Sembiring Saring Suhendro SARING SUHENDRO Sella Yunita Setyawan, FX Arinto Siti Khusfatun Khasanah Siti Zulaiha Sri Hasnawati Sri Ratna Sulistiyanti Sri Suningsih Suningsih, Sri Susi Sarumpaet Susi Sarumpaet Susi Sarumpaet Syaipudin, Usep Thisya Audina Tri Joko Prasetyo Tri Joko Prasetyo Valen Miranda Victoria Ari Palma Akadiati Wangi, Bunga Mega Widya Rizki Eka Putri Widya Rizki Eka Putri Winanti, Diki Danar Tri Winia Waziana Yuliansyah Yuliansyah Yuztitya Asmaranti