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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Al-Iqtishad Jurnal Computech & Bisnis (e-Journal) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TSAQAFAH Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Governors Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies Journal of Multidisciplinary Science: MIKAILALSYS International Journal of Management Research and Economics NAJAHA IQTISHOD : Journal of Islamic Economic and Finance Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Journal of Innovative and Creativity Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Akuntansi dan Governance Andalas International Journal of Business and Quality Research Jurnal Ilmiah Kesehatan Mandira Cendikia Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Journal of Shariah Economics Journal of Islamic Banking IJEMA Harmoni Economics: International Journal of Economics and Accounting Profixa: International Journal of Economic and Business Research
Rico Wijaya Z
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CORPORATE GOVERNANCE, FIRM CHARACTERISTICS, AND FIRM VALUE: THE MEDIATING ROLE OF TAX AVOIDANCE IN INDONESIAN ENERGY COMPANIES Suryadi; Wahyudi, Ilham; Z, Rico Wijaya
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57963

Abstract

This research seeks to enhance understanding of the implications of corporate governance, firm characteristics, and tax avoidance on firm value, especially in the context of Indonesian energy companies. The energy sector holds significant strategic value for Indonesia’s economy; yet, there are gaps in research concerning the nexus of governance, corporate characteristics, tax planning, and firm value. This research focuses on 216 firm-year records from energy companies listed on the Indonesian Stock Exchange from 2021-2024. Analysis is conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM) using the SmartPLS 4 software. Corporate governance is operationalized through the metrics of independent commissioners, board size, managerial ownership, and institutional ownership, and corporate characteristics are firm size, profitability, and leverage. The proxy for tax avoidance is the effective tax rate, while firm value is represented by Tobin’s Q. Findings indicate that corporate governance and firm characteristics both have an impact on tax avoidance. However, corporate governance and tax avoidance were found to exert no significant influence on firm value. Tax avoidance does not mediate the relationship between corporate governance and firm value or between firm characteristics and firm value. The results imply that, in valuing firms, energy sector investors in Indonesia are more concerned with the fundamental financial performance of firms than with the governance structures of firms and the firms' tax-planning activities.
PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KINERJA KEUANGAN SEBAGAI MODERASI (Studi Empiris pada Perusahaan Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024) Fajar Arief Rachman; Rico Wijaya; Nyimas Dian Maisyarah
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2932

Abstract

This study aims to analyse the influence of Good Corporate Governance (GCG) and company size on profit management, with financial performance as the moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2022 and 2024. The study used a quantitative approach with secondary data in the form of company annual reports. The sample was obtained using purposive sampling, resulting in 57 companies with a total of 171 observation data. Data analysis was performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with the help of WarpPLS 7.0. The results of the study show that good corporate governance and company size influence profit management, and financial performance is able to moderate the influence of good corporate governance and company size on profit management.
Comparative Analysis of Performance Between Sharia Commercial Banks and Sharia Business Units Using the Eagles Method for The 2021-2023 Period Safitriyanti Safitriyanti; Wiralestari Wiralestari; Rico Wijaya Z
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51951

Abstract

This research aims to see how the performance compares between Sharia Commercial Banks and Sharia Business Units using the EAGLES method in the 2021-2023 period. The population of this research is all Sharia Commercial Banks and Sharia Business Units registered with the financial services authority, totaling 38 banks. Using purposive sampling, the sample in this research is 31 bank, consisting of 12 Sharia Commercial Banks and 19 Sharia Business Units. The method used in this research is quantitative with secondary data obtained from the financial reports of each Sharia Commercial Bank and Sharia Business Unit which have been published on the financial services authority website or through the website of each Bank. The data analysis method used is independent sample t test. The results of this research show that based on the eagles method, there are no significant differences in the ratios of ROA, NPF, LGR, DGR and SRQ by personnel between Sharia Commercial Banks and Sharia Business Units. Meanwhile, the FDR and CAR ratios have significant differences between Sharia Commercial Banks and Sharia Business Units. The results of comparing each ratio between Sharia Commercial Banks and Sharia Business Units, in general, the performance of Sharia Business Units is better than that of Sharia Commercial Banks, seen from the average value of each ratio.
Systematic Literature Review: Determinants of Financial Statement Disclosure in Local Governments and Implications for Jambi City Government Mery Rohaya Sihombing; Sri Rahayu; Rico Wijaya
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmqmhs27

Abstract

Financial statement disclosure is a critical element of public sector accountability and transparency, yet the determinants influencing disclosure quality in local governments remain fragmented across the literature. This study aims to systematically review and synthesize the determinants of local government financial statement disclosure and to derive implications for the Jambi City Government. Using a Systematic Literature Review (SLR) approach, relevant studies were identified from major academic databases and analyzed through thematic synthesis and qualitative content analysis. The findings indicate that disclosure quality is influenced by interconnected factors, including human resource competence, governance quality, internal control systems, audit mechanisms, organizational commitment, information systems, and accounting standards implementation. The review also reveals growing attention to technological and organizational dimensions alongside traditional governance and compliance factors. The synthesis suggests that effective disclosure practices require integrated institutional, managerial, and technological support rather than reliance on regulatory compliance alone. The study contributes by providing a comprehensive framework of disclosure determinants and offering evidence-based insights for strengthening financial transparency and accountability in local governments.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Zirda Kurnia; Enggar Diah Puspa Arum; Rico Wijaya Z.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE : (A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency) Andi Juhanesa Putra; Ilham Wahyudi; Rico Wijaya Z.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.963

Abstract

This research aims to determine and test the influence of human resource competence and the use of information technology on the quality of village financial reports with an internal control system as moderation. The research population is village officials who are responsible for managing village funds in Tungkal Iir, Bram Itam and Betara Districts, West Tanjung Jabung Regency with a sample of 4 people from 22 villages. The research method is a quantitative method with Smart-PLS analysis. The research results concluded: (1) human resource competency has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, Tanjung Jabung Regency; (2) The use of information technology has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency; (3) the internal control system is not able to moderate the competence of human resources on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency and (4) the internal control system is not able to moderate the use of information technology on the quality of sub-district village financial reports.
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024) Ferdy Fachrial Yusuf; Rico Wijaya; Misni Erwati
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2966

Abstract

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables
The Influence of Government Size, Intergovernmental Transfers, Regional Expenditure, and Audit Findings on Local Government Financial Performance in Indonesia Argianov Ramadhan; Sri Rahayu; Rico Wijaya Z
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10580

Abstract

Local government financial performance is a key indicator for evaluating the success of regional autonomy and the effectiveness of public financial management. However, disparities in financial performance across Indonesian provinces reflect differences in fiscal capacity and the quality of regional financial governance. This study aims to analyze the effects of government size, intergovernmental transfers, regional expenditure, and audit findings on local government financial performance in Indonesia. A quantitative approach was employed using secondary data obtained from the Audit Reports of the Supreme Audit Board of the Republic of Indonesia for the 2022–2024 period. The sample comprised 34 provincial governments selected through purposive sampling, yielding 102 observations. Data were analyzed using panel data regression with EViews 13. The findings reveal that government size and regional expenditure have a significant negative effect on local government financial performance. In contrast, intergovernmental transfers have a significant positive effect, while audit findings have no significant effect. These results indicate that effective resource management and fiscal capacity play a more decisive role in strengthening financial performance than asset magnitude or the number of audit findings. This study contributes to public sector financial management literature by providing empirical evidence on the determinants of provincial financial performance in Indonesia. The practical implications emphasize the need to optimize asset management, utilize intergovernmental transfers effectively, and allocate regional expenditure toward more productive activities to improve financial performance and strengthen local fiscal independence.
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Nelsi Arisandy; Afrizal Afrizal; Wirmie Eka Putra; Rico Wijaya Z
Jurnal Al-Iqtishad Vol. 20 No. 2 (2024): December 2024
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2022-2024 Ramdhan , M.Rizki; Wijaya, Rico; Hernando, Riski
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

  This study aims to examine the effect of financial performance on stock prices, with firm size as a moderating variable, among companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Financial performance in this study is measured using several financial ratios, namely Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Total Asset Turnover (TATO), and firm size is measured by Total Assets. This study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sampling technique used purposive sampling, and data analysis was conducted using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method with WarpPLS 8.0 software. The results of this study indicate that ROA and CR have a positive and significant effect, while DER and TATO have a negative and significant effect on stock prices. Company size was found to negatively and significantly moderate the effect of ROA on stock price and to positively and significantly moderate the effect of DER. However, company size did not moderate the effects of CR and TATO on stock price.
Co-Authors A Halim Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Agung nugraha, Dea Agung Rizki Dwi Putra Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Anisa Putri Febriyanti Aprisarado Taurussino Aprizal, Yusuf Zaini Arfah . Arfah Arfah Argianov Ramadhan Arsyi Zahwa Arum, Enggar D. P. Dedy Setiawan Devi Febriana Dewi Anggraini Dewi Anggraini Diah Restu P Dinantianto, Dicko Dios Nugraha Putra Dwi Arum R Endah Sri Wahyuni Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erwati, EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fajar Arief Rachman Fatricia Rofalina Febriana, Devi Ferdy Fachrial Yusuf Fidyah Safitri Fitri astuti, Fitri astuti Fitri Dian Kurniati Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hanif, Ikhdan Fatih Hashiinah Naziihah Hendi Gepsy Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Lucky Enggrani Fitri Lutfi Lutfi M Husnil Huluqi Mahfiroh, Maharani Maisyarah, Nyimas Dian Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Mery Rohaya Sihombing Misni Erwati Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nela Safelia Nelsi Arisandy nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Netty Herawty Novia Dian Anggraini Novia Dian Anggraini Novialdi . Nur Azizah Nur Hidayat Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurida Isnaeni Nurulhuda, Siti Aisyah Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Dios Nugraha Putri, Fia Anjelia Rahmadani, Ima Ramdhan , M.Rizki Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Riyadi, Muskhab Eko Robbiah Al`Adawiyah Roihan, Muhammad Roni, Bio Buk RR. Viantika Kusumasari Safitriyanti Safitriyanti Salman Jumaili Sam, Iskandar Satria Pradana Scheilla Aprilia Murnidayanti Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sipatuhar, Elisabhet Siswahyudianto Siswanti, Febi Sonia, Reiny Erica SRI RAHAYU Sri Rahayu sukarda, sukarda Suryadi Susfa Yetti, Susfa Sylvhia Rachanie Teguh Prakoso Thoybah , Nafira Riskan Trisna, Dinda Agung Wahyu MZ, Gandy Waode Maya Anggelya Putri Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Zirda Kurnia Zulfikar, M.