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All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Scientia Journal of Economics and Business UBS Journal of Community Service and Engagement Arus Jurnal Sosial dan Humaniora Jurnal Ekonomi Trisakti Journal of Innovation Research and Knowledge JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Sofie
Universitas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of ESG Disclosure and Firm Size on Firm Value: An Analysis Using Tobin’s Q as a Market Value Proxy Moderated by Financial Performace Darfin Go Arianto; Sofie
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/bcrhjy67

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and firm size on firm value, proxied by Tobin’s Q, among energy sector companies in Indonesia, with profitability serving as a moderating variable and leverage and firm age included as control variables. The study employed a quantitative approach using panel data from 91 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in a total of 212 observations. The data were analyzed using panel data regression, with the most appropriate model selected through the Chow, Hausman, and Lagrange Multiplier tests, indicating that the common effect model was the best-fitting model. The findings reveal that ESG has a negative and significant effect on firm value, while firm size has a positive and significant effect on firm value. Furthermore, profitability was found to strengthen the relationship between ESG and firm value but weaken the effect of firm size on firm value. These findings suggest that ESG practices have not yet been fully appreciated by the market within Indonesia’s energy sector and only generate added value when supported by strong financial performance. This study provides both theoretical and practical implications for corporate management, investors, and regulators in understanding the role of ESG in firm value creation.
Determinants of Book-Tax Differences in Islamic Banking: The Moderating Role of Firm Size in the Relationship between Profitability, Deferred Tax Expense, and Tax Efficiency Dimas Aris Setyawan; Sofie Sofie; Kathy Kathy
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11499

Abstract

This study investigates the determinants of Book-Tax Differences (BTD) in Islamic banking, focusing on profitability (Return on Assets/ROA), deferred tax expense (DTE), and tax efficiency (Effective Tax Rate/ETR), with firm size as a moderating variable. The research is conducted on PT Bank Syariah Indonesia Tbk over the period 2021–2025 using quarterly financial statement data. A quantitative explanatory approach is employed using multiple regression analysis and Moderated Regression Analysis (MRA). The empirical results indicate that ROA, DTE, and ETR significantly influence Book-Tax Differences. Profitability increases managerial incentives for tax planning, resulting in higher BTD. Deferred tax expense reflects temporary differences between accounting and tax recognition, directly contributing to BTD. Meanwhile, tax efficiency (ETR) shows a negative relationship with BTD, indicating that lower effective tax rates are associated with more aggressive tax planning behavior. Furthermore, firm size significantly strengthens the relationship between the independent variables and BTD. Larger firms tend to have more complex operational structures, greater access to tax planning strategies, and higher flexibility in financial reporting, which increases the magnitude of Book-Tax Differences. This study contributes to the literature on tax accounting, earnings quality, and Islamic banking by providing empirical evidence on the interaction between financial performance, tax behavior, and organizational scale.
Pengaruh Akuntabilitas Pengurus, Transparansi Laporan Keuangan, dan Pengendalian Internal terhadap Kepercayaan Donatur: Studi pada Humanies Project di Platform X Dhyaul Lail Lya Rahma; Sofie Sofie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9184

Abstract

Keberlangsungan organisasi filantropi berbasis digital sangat bergantung pada tingkat kepercayaan donatur sebagai salah satu faktor utama yang mendorong partisipasi dan keberlanjutan kegiatan sosial. Dalam membangun dan mempertahankan kepercayaan tersebut, organisasi perlu menerapkan pengelolaan dana yang akuntabel, transparan, serta didukung oleh sistem pengendalian internal yang memadai. Penelitian ini mempunyai tujuan guna menganalisa pengaruh akuntabilitas, transparansi, dan pengendalian internal pada kepercayaan donatur pada Humanies Project melalui media sosial X. Penelitian menerapkan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 150 responden yang dipilih menerapkan teknik purposive sampling, yaitu individu yang pernah memahami atau berinteraksi dengan Humanies Project melalui media sosial X. Analisis data dilaksanakan menerapkan regresi linier berganda dengan bantuan program IBM SPSS guna menguji pengaruh masing-masing variabel independen pada variabel dependen.Hasil penelitian memperlihatkan jika secara parsial variabel akuntabilitas dan transparansi mempunyai pengaruh positif serta substansial pada kepercayaan donatur. Temuan ini mengindikasikan jika semakin baik pertanggungjawaban dan keterbukaan informasi yang diberikan organisasi, maka semakin tinggi tingkat kepercayaan donatur. Sementara itu, variabel pengendalian internal tidak memperlihatkan pengaruh yang substansial pada kepercayaan donatur. Namun, secara simultan akuntabilitas, transparansi, dan pengendalian internal terbukti mempunyai pengaruh pada kepercayaan donatur. Berdasarkan hasil tersebut, Humanies Project disarankan guna terus menaikkan praktik akuntabilitas dan transparansi guna memperkuat kepercayaan donatur serta mendukung keberlanjutan program filantropi digital.
Determinan Praktik Perataan Laba pada Sektor Perbankan: Efek Moderasi Profitabilitas Putri Faradila Achmad; Sofie Sofie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10932

Abstract

Praktik perataan laba pada sektor perbankan menjadi perhatian karena dapat memengaruhi kualitas pelaporan keuangan dan pengambilan keputusan oleh investor, regulator, maupun pemangku kepentingan lainnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), dan Capital Adequacy Ratio (CAR) terhadap praktik perataan laba (income smoothing), dengan profitabilitas (Return on Assets/ROA) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi data panel menggunakan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa NPL dan CAR berpengaruh negatif dan signifikan terhadap praktik perataan laba, sedangkan LDR berpengaruh positif dan signifikan terhadap praktik perataan laba. Pengujian efek moderasi menunjukkan bahwa ROA mampu memperlemah pengaruh negatif NPL terhadap praktik perataan laba. Selain itu, ROA juga terbukti memperlemah pengaruh positif LDR terhadap praktik perataan laba serta memperlemah pengaruh negatif CAR terhadap praktik perataan laba. Temuan ini menunjukkan bahwa kemampuan bank dalam menghasilkan laba berperan penting dalam mengurangi kecenderungan manajemen melakukan praktik perataan laba ketika menghadapi tekanan yang berasal dari risiko kredit, likuiditas, maupun kecukupan modal, sehingga dapat mendukung penyajian laporan keuangan yang lebih andal dan berkualitas.
Pengaruh Corporate Social Responsibility, Good Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Pramesta Nisriinaa Nabiihah; Sofie Sofie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11177

Abstract

Nilai perusahaan merupakan indikator penting yang mencerminkan keberhasilan perusahaan dalam meningkatkan kesejahteraan pemegang saham. Sektor consumer non-cyclicals di Indonesia memiliki karakteristik permintaan yang relatif stabil sehingga menarik untuk diteliti dalam kaitannya dengan faktor-faktor yang memengaruhi nilai perusahaan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Intellectual Capital (IC) terhadap nilai perusahaan yang diukur menggunakan Tobin’s Q. Penelitian menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel penelitian ditentukan dengan metode purposive sampling dan menghasilkan 252 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial dan kepemilikan institusional sebagai proksi GCG berpengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, komisaris independen berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan komite audit dan Intellectual Capital tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa tidak seluruh mekanisme tata kelola perusahaan dan aset intelektual mampu meningkatkan nilai perusahaan pada sektor consumer non-cyclicals di Indonesia.
Pengaruh Auditor Switching, Financial Distress, Komite Audit dan Kompleksitas Perusahaan Terhadap Audit Delay Neng Hestiana; Sofie
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/np3gnr63

Abstract

This study aims to examine the influence of auditor switching, financial distress, audit committee, and firm complexity on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 233 observations from unbalanced panel data. The analytical method employed is panel data regression with the assistance of EViews 12 software. The analysis results show that the audit committee has a negative effect on audit delay. In addition, auditor switching and financial distress also have a negative effect on audit delay, with financial distress demonstrating a direction of influence contrary to the initial prediction. Furthermore, firm complexity does not have a significant impact on audit delay. These findings emphasize the crucial role of internal monitoring mechanisms, particularly the audit committee, in reducing audit delay. The main implication of this study is the importance of strengthening audit committee structures and reporting capacity in complex firms to maintain stakeholder trust and promote financial reporting transparency. These findings also support agency theory, which highlights the importance of oversight in mitigating information asymmetry between management and shareholders.
The Effects of Green Accounting, Carbon Emission Disclosure, and Tax Aggressiveness on Firm Value with Corporate Social Responsibility as a Moderating Edelin Giska Luthfia; Sofie; Kanitsorn Terdpaopong
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/87zwxx10

Abstract

This study examined the effects of green accounting, carbon emission disclosure, and tax aggressiveness on firm value, with corporate social responsibility (CSR) as a moderating variable and profitability as a control variable. This research reflected the growing global emphasis on sustainability, particularly in the energy sector, where business operations generate substantial environmental impacts. The study focused on oil and gas, coal, and metals and minerals companies listed on the Indonesia Stock Exchange during 2019–2023 due to their direct exposure to natural resource extraction and environmental impacts. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. Purposive sampling resulted in 55 firm-year observations, which were analyzed using panel data regression with the Random Effects Model (REM) through Stata software. The results showed that green accounting had a positive and significant effect on firm value, indicating that environmental accounting practices enhanced investor confidence and corporate reputation. Carbon emission disclosure did not have a significant effect on firm value, suggesting that carbon-related information had not yet become a primary consideration for investors. Tax aggressiveness had a significant effect on firm value, indicating that tax strategies influenced market perceptions when associated with operational efficiency and economic benefits. CSR was found to moderate the relationships between green accounting, carbon emission disclosure, and tax aggressiveness and firm value. These findings provide important implications for decision-makers, investors, and policymakers in developing sustainability strategies and regulations while contributing to the literature on sustainability accounting and corporate finance in Indonesia. Ultimately, the findings emphasize the importance of balancing economic performance, environmental responsibility, tax strategies, and consistent CSR implementation to sustainably enhance firm value.
The Effect of Sustainability Reporting on Firm Value with Cost of Capital as a Mediating Variable (Study on Manufacturing Companies Listed on The Indonesia Stock Exchange 2020-2024) Evi Bintang Marlina Hutapea; Sofie
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 3 (2026): August
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i3.3659

Abstract

The increasing implementation of sustainability reporting has encouraged companies to improve transparency and accountability toward stakeholders. However, empirical evidence regarding its effect on firm value remains inconclusive, particularly concerning the mechanism through which sustainability reporting influences firm value in emerging markets. This study aims to examine the effect of sustainability reporting on firm value and investigate the mediating role of cost of capital in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The sample was selected through purposive sampling, and the data were analyzed using panel data regression with the Fixed Effect Model and Sobel test for mediation analysis. The findings reveal that sustainability reporting has a positive and significant effect on firm value, indicating that greater sustainability disclosure enhances investor confidence and market valuation. Furthermore, sustainability reporting has a negative and significant effect on the cost of capital, suggesting that higher disclosure reduces information asymmetry and perceived investment risk. The results also show that the cost of capital negatively and significantly affects firm value. In addition, the Sobel test confirms that the cost of capital significantly mediates the relationship between sustainability reporting and firm value. These findings indicate that sustainability reporting not only directly increases firm value but also indirectly enhances firm value by reducing the cost of capital. Therefore, sustainability reporting serves as an important strategic instrument for improving corporate transparency, financing efficiency, and long-term firm value.
Pengaruh Investasi R&D, Struktur Modal Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan Navara Nisha Aulia; Sofie
Arus Jurnal Sosial dan Humaniora Vol 6 No 2: Agustus (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i2.3013

Abstract

  Penelitian ini bertujuan untuk menguji pengaruh investasi research and development (R&D), struktur modal, kepemilikan manajerial, dan kepemilikan institusional terhadap kinerja perusahaan yang diproksikan dengan Return on Assets (ROA). Penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sektor consumer cyclical dan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling dan menghasilkan 109 observasi yang dianalisis menggunakan regresi linear berganda dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa investasi research and development (R&D) dan struktur modal berpengaruh positif terhadap kinerja perusahaan, sedangkan kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan. Hasil penelitian ini menunjukkan bahwa investasi pada kegiatan penelitian dan pengembangan serta pengelolaan struktur modal yang optimal dapat mendukung peningkatan kinerja perusahaan.
Co-Authors Anne Andyani Pratiwi Azalia Zafira Baihaqie Bunga Asri Novita Darfin Go Arianto Darmawati, Deni Dhyaul Lail Lya Rahma Dian Octaviani Diana Frederica Diliana Dwi Wulan Septyorini Dimas Aris Setyawan Edelin Giska Luthfia Ega Christy Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Evi Bintang Marlina Hutapea Fatik Rahayu FETRIANI R.S. SEMBIRING Gladys Putri Lestari Lestari Hanifah Agusputri Hexana Sri Lastanti Kanitsorn Terdpaopong Kanitsorn Terdpaopong Kathy Kathy KHOMSIYAH KHOMSIYAH Lativa Lindung Dinagra Louise Cristine Sebayang Murtanto Murtanto Nanda Afriandi Nugroho Navara Nisha Aulia Nayla Valeska Neng Hestiana Nurhastuty Wardhani Orisa Paramiga Ladistra Pramesta Nisriinaa Nabiihah Putri Faradila Achmad R. Rosiyana Dewi Rahmat Handoyo Ruth Rogate Octaviani Santosa, Wahyuningsih Septiyana Flowerencya Sistya Rachmawati Slamet Wiyono Soeharjoto, Soeharjoto Vebryani Nur Kusumawati Wifa Arum Pramudityo Winda Kurnia Yvonne Augustine Zhafira Primarta Visi