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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Tabarru': Islamic Banking and Finance Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi KIAT Jurnal Kajian Peradaban Islam Influence: International Journal of Science Review VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Danadyaksa: Post Modern Economy Journal IJTIMA': Jurnal Pengabdian Masyarakat
Hidayat, Dina
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Managerial Ability, Income Smoothing, and Firm Value: The Moderating Role of Information Asymmetry Dina Hidayat; Dodi Okri Handoko; Sandy Moya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1538

Abstract

This study examines the effect of managerial ability and income smoothing on firm value, with information asymmetry as a moderating variable. Using secondary data from the annual reports of companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange (IDX) for 2021-2023, the study analyzed 192 observations. Panel data regression was applied with firm value (Tobin's Q) as the dependent variable, while managerial ability, income smoothing, as the independent variables and information asymmetry as the moderating variables. ROA and firm size were used as control variables. The results indicate that neither managerial ability nor income smoothing has a direct significant effect on firm value. However, information asymmetry positively affects firm value and significantly moderates the relationship between managerial ability and firm value in a negative direction. These findings suggest that transparency and information quality are crucial in enhancing the effectiveness of managerial strategies on firm value.
COST RECOVERY ANALYSIS IN PRODUCTION SHARING CONTRACT IN UPSTREAM OIL AND GAS INDUSTRY (STUDY ON GAS UPSTREAM INDUSTRIES INDONESIA) Kasman Arifin; Dina Hidayat
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.356

Abstract

This study aims to: 1) analyze empirically and test the effect of cost recovery in the Production Sharing Contract (Oil and Gas Production Sharing). 2) empirically analyze and test the effect of cost recovery in the upstream Oil and Gas Industry on State Revenues. The unit of analysis of this research is the upstream oil and gas industry managed by the Indonesian government with a Production Sharing Contract system with 44 companies or contract operator cooperatives. The population includes those who work as operators of cooperation contract contractors and SKK MIGAS with 62 manager levels, 51 professionals and 18 university researchers. And the researchers also used secondary data in SKK MIGAS in the 1984-20019 period. This research uses a qualitative approach, and the analysis of the data used is descriptive analysis, because the data analysis is done not to accept or reject hypotheses, but in the form of descriptions of observed symptoms, which are not always in the form of numbers or coefficients between variables . However, the emphasis is not on hypothesis testing, but on efforts to answer research questions through formal and argumentative ways. The results of the study indicate that there is a relation between the Cost Recovery component and the terminology in the Production Sharing Contract in the Upstream Oil and Gas Industry in Indonesia . By placing the right cost post on cost recovery will be able to reduce production costs from the Cooperation Contract Contractor (KKKS).
ESG Disclosure, Green Innovation, and Firm Value: The Moderating Role of Financial Flexibility Nareswari Putri Sestina; Dina Hidayat
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.619

Abstract

This study aims to analyze the effects of ESG disclosure and green innovation on firm value, with financial flexibility as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024. The study employed a quantitative approach using panel data regression analysis on 180 observations from 60 companies. The results indicate that ESG disclosure and green innovation have no significant effect on firm value. Financial flexibility is also not proven to strengthen the relationship between ESG disclosure and firm value, but weakens the effect of green innovation on firm value. These findings indicate that sustainability strategies have not been fully considered by the market as a primary determinant of firm value, and their effectiveness is influenced by the company’s financial condition. This study contributes to expanding the Natural Resource-Based View literature regarding the relationship between sustainability strategies and firm value in the energy sector in Indonesia.
Co-Authors Aisyah Aulia Alvi Furwanti Alwie Arie Yusnelly Arifin, Kasman Dani, Hofifah Rama Eka Rachmawati Fajrio Dwi Rahmalan Fakhrul Isyraq Ramadhan FIRDAUS ABDUL RAHMAN Gebby Chyntia Utami Halimahtussakdiah Halimahtussakdiah Halimahtussakdiah Handoko, Dodi Okri Haugesti Diana Haugesti Diana Kasman Arifin Kasman Arifin Marta Sari Maulana Arifin, Iqbal Nareswari Putri Sestina Ningsi, Niken Rafika nirdukita ratnawati, nirdukita Randi Saputra Sandy Moya Sastraningsih, Ellyan Sintia Sintia Susie Suryani Syaefulloh Syafri Yeni Kusumawaty Yolanda Pratami Yulefnita Yulefnita Yusniawati, Erni