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All Journal Dia: Jurnal Administrasi Publik Jurnal EMT KITA Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Sosio Humaniora JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Enrichment : Journal of Management Jurnal Scientia Indonesian Journal of Industrial Engineering & Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Ekonomi Perjuangan (JUMPER) Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Manajemen Formosa Journal of Applied Sciences (FJAS) Paradigma Jurnal Manajemen dan Bisnis JAKPI SENTRI: Jurnal Riset Ilmiah Asian Journal of Applied Business and Management (AJABM) Jurnal Audit dan Perpajakan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ECONEUR (Journal of Economics and Entrepreneurship) JPM PENG: Jurnal Ekonomi dan Manajemen
Hani Fitria Rahmani
Universitas Nasional Pasim
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal EMT KITA

 1 
The Interaction of Corporate Governance, Growth, and Profitability on Earnings Quality: Firm Size as a Moderator Haji, Sapto; Adwimurti, Yudhistira; Rahmani, Hani Fitria; Sudrajat, Ayi Mohamad
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3382

Abstract

Earnings quality is a critical aspect of financial reporting that garners significant attention from investors and other stakeholders. This study aims to examine the effects of corporate governance, growth, and profitability on earnings quality, with a focus on the moderating role of company size. The research targets cyclic and non-cyclic companies listed on the Indonesia Stock Exchange (IDX) in 2023. Employing a quantitative approach with a cross-sectional design, data from 180 companies (90 cyclic and 90 non-cyclic) were analyzed. The study utilized moderated regression analysis with SPSS version 26. The findings indicate that corporate governance, growth, and profitability have a significant positive impact on earnings quality. Company size significantly moderates the relationship between corporate governance and profitability with earnings quality but does not significantly moderate the relationship between growth and earnings quality. Moreover, no significant differences were identified between cyclic and non-cyclic companies regarding factors affecting earnings quality. These results reinforce the applicability of Agency Theory and Signal Theory in understanding earnings quality within the Indonesian capital market. The findings highlight the necessity of enhancing corporate governance frameworks and emphasizing sustainable growth and profitability to improve earnings quality. This study contributes substantially to the body of literature on earnings quality in emerging markets and lays the groundwork for future research in this domain.
Unraveling Firm Value Dynamics: The Moderating Role of Media Exposure in ESG, Leverage, and Capital Structure Nasution, Mario Zulfa; Adwimurti, Yudhistira; Rahmani, Hani Fitria
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3383

Abstract

This study aims to analyze the effect of capital structure, leverage, and Environmental, Social, and Governance (ESG) on firm value, as well as the moderating role of media exposure in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2023. Using a quantitative research design with a cross-sectional approach, this study took a sample of 150 companies through a purposive sampling method. Data analysis was carried out using multiple linear regression with moderating variables. The results of the study indicate that capital structure and ESG have a significant positive effect on firm value, while leverage has a significant negative effect. Media exposure is proven to significantly moderate the relationship between all independent variables and firm value. These findings emphasize the importance of optimizing capital structure, prudent leverage management, and implementing good ESG practices in increasing firm value. The moderating role of media exposure highlights the importance of a company's communication strategy in shaping public and investor perceptions. The implications of this study provide valuable insights for company managers in making strategic decisions and for investors in evaluating investment prospects in the Indonesian capital market.
Co-Authors agnia, agnia nurjanah Ajeng Andina Mustika Putri Perdana Ardila Rahma, Rana Aulia Hidayati Budi Prasetiyo Budi Prasetiyo, Budi Budiman Danang Rahmat Surono Delina Herdian Septiani Dhea Septianti Eka Merdekawati Erpurini, Wala Fajar Irvangi Fransisca Debora Ginoga, Lesia Fatma Hadiansah, Rizky Haji, Sapto Herdiani, Febri Dolis Hidayati, Aulia Hikmawati, Erna Iman Firmansyah Inayah, Asty Khairi Kharisma Fitri Hapsari Lidya Oktalita Lumbantobing, Sabar Pardamean Mela Nurdialy Merdekawati, Eka Mimin Ratna Sari Mira Firdiyanti Muhammad Alam Mauludina Muhammad Sugiharto Nasution, Mario Zulfa Nur Alamsyah Nurma Risa Oficial Hia Putri Andini Rahma, Rana Ardila Rana Ardila Rahma Rana Ardila Rahma Ratih Pratiwi Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Ridwan Saleh Riyan Hadithya Rosyanti, Novi Safaatillah, Nurus Septiani, Delina Herdian Sriwijayanti, Irma Sudrajat, Ayi Mohamad Sumarsid, Sumarsid Tampubolon, Ricky Brian D.P. Umi Nuraini, Umi Yeni Yudhistira Adwimurti