Article Per Year (5 Year)
p-Index From 2021 - 2026
1.945
P-Index
This Author published in this journals
All Journal Jurnal Al-Iqtishad Riau Journal of Empowerment Indonesian Journal of Economics, Social, and Humanities JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdi Masyarakat Indonesia Journal of Community Engagement Research for Sustainability Journal of Innovative Technology and Sustainability Education
Riska Natariasari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Rinda Wulandari; Alfiati Silfi; Riska Natariasari
Jurnal Al-Iqtishad Vol. 20 No. 1 (2024): Juni 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

This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.
The Moderation Effect of Board Diversity: ESG Disclosure and Financial Performance in Indonesian Meilda Wiguna; Amanda Agnes Silviani; Hardi Hardi; Eka Hariyani; Supriono Supriono; Riska Natariasari
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Co-Authors Alfiati Silfi Amanda Agnes Silviani Andreas Andreas Andreas Andreas Azwir Nasir Azwir Nasir Bunga Chintia Utami Devi Ayu Lestari Diah Anugrah Dipuja Edfan Darlis Eka Hariyani Enni Savitri FRINI KARINA ANDINI Hardi Hardi Hita Puspita Sari Hita Julita, Julita Kiswanto Kiswanto M. Yogi Riyantama Isjoni Machasin Machasin Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Rasuli Rasuli Ria Nelly Sari Rinda Wulandari Selsa Aprilady Supriono Supriono Susi Hendriani Volta Diyanto