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All Journal Infestasi KEUNIS Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri JAZ: Jurnal Akuntansi Unihaz Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI GREENOMIKA Jurnal Penkomi : Kajian Pendidikan dan Ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis DIMASEKA E-Amal: Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi
Kusuma Indawati Halim
Fakultas Ekonomi Dan Bisnis Universitas Widya Dharma Pontianak, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Capital Intensity, Firm Size, Leverage, and Tax Avoidance: Moderating Role of Audit Quality Andriani, Feni; Halim, Kusuma Indawati
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12715

Abstract

Purpose − This study aims to analyze the effect of capital intensity, firm size, and leverage on tax avoidance, with audit quality as a moderating variable in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2018-2024. Design/Methodology/Approach – The data used in this study is secondary data obtained from financial reports. The population in this study is 66 companies, and the sampling technique used is purposive sampling, so the sample in this study is 34 companies. The analysis used in this study is multiple linear regression and moderated regression analysis (MRA). Findings − The results of this study partially indicate that capital intensity, firm size, and leverage have no effect on tax avoidance. Meanwhile, audit quality weakens the positive relationship between capital intensity and tax avoidance. On the other hand, audit quality does not moderate the relationship between firm size and tax avoidance. In addition, audit quality strengthens the positive relationship between leverage and tax avoidance.Research limitations/Implications – This study has implications for policymakers and other stakeholders in ensuring that companies fulfill their tax obligations and demonstrate greater accountability. Keywords: Audit Quality, Capital Intensity, Firm Size, Leverage, Tax Avoidance
The Effect of Capital Expenditure, Sales Growth, And Leverage on Cash Holdings Halim, Kusuma Indawati; Novianty, Novianty
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4666

Abstract

The maintenance of cash holdings is an essential element in ensuring the financial stability of a company. The utilisation of cash holdings might be advantageous for companies seeking to capitalise on investment prospects or finance their expansion strategies. The maintenance of a robust cash holdings enables organisations to promptly capitalise on favourable investment prospects that may emerge within the market. The purpose of this study is to examine the effect of capital expenditure, sales growth, and leverage on cash holdings. The research population is non-cyclical sector companies, totalling 61 companies in Indonesia Stock Exchange (IDX). Data testing was carried out based on secondary data collected, namely the annual reports of each company between 2017 and 2021. The technique used is quantitative by measuring research variables indicators and testing them with statistical analysis. This research utilized a sample of 61 companies that were selected by the purposive sampling method. Multiple regression was used to analyze the data. The findings of this research show that capital expenditure has a negative effect on cash holdings, the sales growth rate has a positive effect on the cash holdings of the company, and leverage has no effect on cash holdings. The findings of this study will provide valuable insights for policy-makers and stakeholders in making informed strategic business decisions regarding cash holdings.
The Role of Firm Characteristics in Enhancing The Dividend Payout Ratio Halim, Kusuma Indawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4785

Abstract

The research explores the influence of Corporate Social Responsibility (CSR), leverage, and managerial ownership on the dividend payout ratio in Manufacturing Companies listed on the Indonesia Stock Exchange between 2017 and 2021. This study, based on purposive sampling of 12 companies, employs multiple linear regression to analyze the relationship between these factors and dividend policy. The aim is to uncover how CSR practices, leverage strategies, and managerial ownership impact dividend decisions. The findings indicate a positive association between Corporate Social Responsibility initiatives and leverage with the dividend policy. Conversely, managerial ownership exhibits a negative effect on the dividend payout ratio. These results suggest that companies emphasizing CSR activities and utilizing leverage strategies tend to favor higher dividend payouts. Conversely, higher managerial ownership seems to lead to reduced dividend payouts. These insights shed light on the intricate dynamics between corporate behavior, financial structures, and managerial influences in shaping dividend policies within the Indonesian manufacturing sector.
The Importance of Intellectual Capital In Driving Firm Performance Halim, Kusuma Indawati
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.75257

Abstract

Purpose: The study explores the structure of intellectual capital and how it influences firm performance of Kompas 100 Index companies using the VAIC model. Method: As research samples, 29 companies from the Kompas 100 index that were listed on the Indonesian Stock Exchange were employed. The data came from annual reports that were released between 2017 and 2021. A multiple regression analysis was used to create the regression model for this study. Findings: It can be observed that VAIC has a significant positive effect on both ROA and ROE. Based on each component of VAIC, it is clear that HCE, SCE, and CEE have a positive and significant impact on firm performance. By setting spesific targets and regularly monitoring these neasures, businesses can identify areas for improvement and make informed decisions to enhance their firm performance. Novelty: The findings are especially significant for policymakers that want to emphasize the value of Intellectual Capital and create a system for disclosing Intellectual Capital. This study also offers up new paths for future research that will take into consideration the dynamic nature of the relationship between Intellectual Capital and Firm Performance and account for endogeneity. Keywords: Human Capital Efficency; Structural Capital Efficiency; Capital Employed Efficiency; Value Added Intellectual Coefficient
PENGARUH CASH HOLDINGS, GROWTH OPPORTUNITY, DAN PROFITABILITY TERHADAP FIRM VALUE Halim, Kusuma Indawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1072

Abstract

Nilai perusahaan ditentukan oleh keberhasilan perusahaan dalam menjalankan usahanya, yang seringkali dikaitkan dengan harga saham. Memaksimalkan nilai perusahaan penting untuk bisnis, karena identik dengan memaksimalkan keuntungan. Untuk meningkatkan nilai perusahaan, penting untuk mengenali faktor-faktor yang mempengaruhi harga saham pasar perusahaan. Perusahaan yang memiliki harga saham yang tinggi mengindikasikan bahwa nilai perusahaan juga tinggi. Motivasi penelitian ini adalah untuk mengetahui pengaruh cash holdings, growth opportunity, dan profitabilitas terhadap nilai perusahaan pada perusahaan yang tergabung dalam Indeks LQ45 Bursa Efek Indonesia, selama 5 tahun dari 2015 sampai 2019. Sampel penelitian dipilih dengan teknik purposive sampling, sehingga menghasilkan sampel sebanyak 24 perusahaan. Metode analisis data penelitian dengan pendekatan kuantitatif dengan pengujian hipotesis yang dilakukan dengan SPSS versi 24. Analisis regresi berganda ditujukan untuk menguji hubungan variabel independen dan variabel dependen. Temuan penelitian memperlihatkan cash holdings dan profitability memiliki dampak positif terhadap nilai perusahaan, tetapi growth opportunity memiliki dampak negatif terhadap nilai perusahaan.
KOMITE AUDIT, RETURN ON ASSETS, AND UKURAN PERUSAHAAN SEBAGAI PENENTU CASH HOLDINGS PERUSAHAAN Veronica Veren Milenia; Kusuma Indawati Halim
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2380

Abstract

This study investigates the determinants of corporate cash holdings among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach using secondary data obtained from the annual reports and financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. A purposive sampling technique was employed to select 20 companies, resulting in 100 firm-year observations. The data were analyzed using multiple linear regression after passing normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that ROA has a positive and significant effect on cash holdings, indicating that more profitable companies tend to accumulate larger cash reserves to ensure financial flexibility and self-financing capacity. Firm size also exhibits a positive and significant relationship, indicating that larger companies, due to their operational complexity and higher capital requirements, maintain higher levels of liquidity. Conversely, audit committees exhibit an insignificant effect, suggesting that governance structure plays a supporting, rather than direct, role in determining corporate cash holding policies in this sector.
Assessing Earnings Quality Using Accruals and Sustainability Metrics Louissia Mia Aulia Farasthy Kusnadi; Kusuma Indawati Halim
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2781

Abstract

Purpose – This study intends to investigate the extent to which managerial ownership, free cash flow and leverage influence earning quality that is measured using the operating accruals and earnings sustainability, with profitability as moderating variable and firm size as a control variable. This study centers on the Indonesian transportation and logistics industry, since governance complexity makes revealing reporting an essential requirement. Method – The analysis uses panel data consisting of 34 companies listed on the Indonesia Stock Exchange in 2020 to 2024. Data The data contains 170 observations from several years for different firms. Multiple regression and moderated regression models are used in this study. Operating accruals measures and earnings sustainability are used to measure the quality of earnings, by using profitability to test for moderating effect. Findings – Test results confirm that free cash flow and leverage are negatively associated with operating accruals and there is no significant effect of managerial ownership. Leverage has a significant positive impact on earnings sustainability, and managerial ownership and free cash flow do not have any significant effects. Profitability strengthens the free cash flow pathway to earnings sustainability and weakens leverage. Firm size is not a major driver for either of these earnings quality measures. Implications – The results imply that the value of reported earnings is conditional on financial decisions and ownership structure and therefore affect earnings quality. Managers can assess the impact of leverage and free cash flow on financial reporting. These findings are useful to investors when measuring a firm’s financial quality in the process of making investment decisions. For regulators, the results emphasize the importance of enhancing disclosure rules and overseeing practices to ensure transparent and long-lasting reporting practices. This paper adds to knowledge of the importance of governance and financial determinants in the determination of earnings quality in emerging countries.
Do Related Party Transactions Affect Firm Value? Veronica Veren Milenia; Kusuma Indawati Halim
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6879

Abstract

Using panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was used in the analyses to measure firm value, with leverage, profitability, and liquidity as control variables. Empirical evidence demonstrates that related party receivables have a significant negative effect on firm value, thus confirming the agency theory. Related party payables, on the other hand, have a positive correlation with firm value, showing the potential as an internal financing mechanism and giving a good signal to the market. Furthermore, firm size has been shown to mitigate the adverse impacts of accounts receivable while magnifying the beneficial effects of accounts payable. Although family-owned businesses extract greater value from accounts payable than non-family-owned enterprises, there is no distinction in accounts receivable between the two. Nonetheless, this study shows that related party transactions are not necessarily harmful for companies. These findings are important for business management, regulators, and investors seeking to consider related party transactions that can increase firm value.
Pelatihan dan Implementasi Standard Operating Procedure Penjualan sebagai Upaya Meningkatkan Kualitas Layanan UMKM Novianty Novianty; Kusuma Indawati Halim
DIMASEKA Vol 3 No 2 (2025): Oktober 2025
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v3i2.722

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas pengelolaan usaha pada Toko Istana Sepatu melalui pelatihan dan implementasi Standard Operating Procedure (SOP) penjualan. Permasalahan utama yang dihadapi mitra adalah ketiadaan SOP tertulis yang mengatur alur transaksi penjualan sehingga berpotensi menimbulkan ketidakkonsistenan pelayanan dan pencatatan. Metode pelaksanaan terdiri dari analisis kebutuhan, penyusunan draft SOP, pelatihan karyawan, implementasi SOP, serta evaluasi hasil. Hasil kegiatan menunjukkan adanya peningkatan pemahaman karyawan terhadap alur penjualan, peningkatan efisiensi waktu transaksi, dan kualitas pencatatan penjualan yang lebih rapi. Implikasi dari kegiatan ini adalah perlunya konsistensi penerapan SOP serta pengembangan SOP ke bidang lain seperti pembelian dan persediaan. Kegiatan ini diharapkan menjadi model pendampingan Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan tata kelola usaha.
Co-Authors Abd. Rasyid Syamsuri Fachry Abda El Rahman Febriana Louw Hernat, Okevanrianus Putra Louissia Mia Aulia Farasthy Kusnadi Novianty Novianty Novianty, Novianty Veronica Olivia Veronica Veren Milenia