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All Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets: Jurnal Akuntansi dan Pendidikan JIKA: Jurnal Ilmu Keuangan dan Perbankan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development Berajah Journal International Journal of Social Service and Research Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Mathematics Instruction, Social Research and Opinion Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Apollo: Journal of Tourism and Business Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Journal of Economics and Management Scienties Journal Of Economic Sciences (Ekuisci) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Social Science Utilizing Technology
Acep Komara
Universitas Swadaya Gunung Jati
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Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan Novatiani, Ait; Rachmawati, Rima; Octavia, Evi; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9282

Abstract

The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.
Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Tanggung Jawab Perusahaan Bank di Indonesia Machmuddah, Zaky; Sumaryati, Anna; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9418

Abstract

This study aims to empirically test the influence of financial performance as proxied by return on assets and leverage on corporate social responsibility (CSR) disclosure and is strengthened by company size. This research is important because the object of this research is banking companies which have a crucial role in considering environmental issues in providing credit. Even though banking companies are notdirectly involved in environmental damage issues. The object of this study is banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample in this study was 21 banking companies selected using a purposive sampling technique and the sample years of these companies were notconsecutive so that 115 observational data were obtained. The analysis technique in this research uses WarpPLS version 7.0. The results of this research show that leverage has a positive influence on corporate social responsibility and company size plays a role in strengthening this influence. However,profitability does not have a positive influence on corporate social responsibility, while company size strengthens this influence. The implication of this research is the importance of corporate social responsibility disclosure which is supported by leverage and company size for the survival of the company.
The Effect of Debt to Equity Ratio and Total Asset Turnover on Return On Asset in Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023 Mardiyani, Mardiyani; Komara, Acep; Adella, Resso Panji; Audah, Taufan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3460

Abstract

Purpose: The research effort is designed to assess the interdependency among the variables specifically, the Debt-to-Equity Ratio (DER) and Total Asset Turnover (TATO) to establish their collective impact on the dependent variable, Return on Assets (ROA). The scope is limited to an examination of financial data from IDX-listed property and real estate entities throughout the three-year timeframe between 2021 and 2023. Design/methodology/approach: The research employed SPSS (version 26) to conduct the necessary preliminary analyses. These included checks for normality, autocorrelation, multicollinearity, and heteroscedasticity, which are the standard statistical assumptions. The study's hypotheses were evaluated through multiple linear regression analysis, incorporating necessary t-tests and F-tests. The choice of a purposive sampling method was justified on the grounds that it enables the inclusion of only those samples that are most relevant and directly contribute to addressing the specific aims of the investigation. Findings: A powerful statistical association was identified, indicating that the Return on Assets (ROA) is largely contingent upon the interplay between a firm's Debt-to-Equity Ratio (DER) and its Total Asset Turnover (TATO). This implies that strategic financial decisions such as managing debt to enhance asset utilization and fulfill financial commitments, as indicated by DER, and maximizing revenue and profit generation from assets, as represented by TATO play a direct role in shaping ROA, which serves as a critical indicator of a firm's profitability. Research limitations/implications: Data collection was strictly confined to the 2021–2023 observation timeframe, with figures sourced entirely from property and real estate firms trading on the Indonesia Stock Exchange (IDX). As a consequence of this focus, the generalizability of the results is inherently constrained; the findings may not be reliably applied to other industrial sectors or alternative time periods. This methodological limitation stems from the acknowledged variance in financial structures, operational models, and distinct market environments that differentiate industries and change significantly across historical eras. Practical implications: The study's findings can serve as a foundation for financial decisions made by investors and business management, especially when it comes to controlling debt and actions that boost profitability. Originality/value: The findings from this investigation are anticipated to enhance academic understanding of managerial performance, particularly by detailing how Debt-to-Equity Ratio (DER) and Total Asset Turnover (TATO) exert influence on Return on Assets (ROA) specifically among property and real estate companies. Paper type: Research Paper
The Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX) Lala Aulia Syafina; Siti Bilqis Bahirah; Acep Komara
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.235

Abstract

This study aims to determine the effect of tax planning, tax avoidance, and profit management on company value in food and beverage companies. This research uses quantitative approach method. The object of research in this study is the financial statements of manufacturing companies in the Food & Beverage industry subsector for the 2019-2023 period which are still listed on the IDX in 2023. The sample of this study was 19 companies. This research data collection technique uses documentation techniques. Data processing in this study used the Eviews application version 12. The results of this study are that tax planning has a significant effect on company value, tax avoidance does not affect on company value, profit management does not affect company value. Based on the results of data analysis in this study, tax planning significantly affects company value. Proper tax planning for a company will increase profits, minimize the tax burden to be paid, and attract the attention of investors because it guarantees the company gets maximum profits and pays maximum dividends, can increase company value. Tax avoidance does not affect on the value of the company.  
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Kinerja Sosial terhadap Pengungkapan Keberlanjutan pada Perusahaan ESG Quality 45 Yudan Hartawan; Acep Komara; Mada Purwanto W. N
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7312

Abstract

This research is motivated by the persistently low quality of corporate sustainability disclosure in Indonesia, despite the growing global trend of non-financial reporting. Drawing on the Legitimacy Theory framework, this study aims to analyze the influence of Accounting Information System utilization and corporate social performance on the level of sustainability disclosure. The study employed a quantitative approach using multiple linear regression on companies included in the IDX KEHATI ESG Quality 45 index for the 2021–2024 period. The sample was selected using purposive sampling to obtain representative data. The analysis shows that both Accounting Information Systems and social performance have a positive and significant impact on sustainability disclosure, with social performance being the most dominant variable in driving corporate information transparency. These findings indicate that optimizing technology-based information systems and a demonstrated commitment to social responsibility can enhance the quality of sustainability reporting, making it more credible and accountable. Therefore, integrating accounting technology and strengthening social performance are fundamental strategies for encouraging more sustainable reporting practices in public companies in Indonesia to meet stakeholder expectations.
Impact of Tax Consultant Service Quality and Tax System on Taxpayer Compliance, Moderated By Sanctions Samsiah Samsiah; Acep Komara; Irwan S. Wahdiat
Journal of Social Research Vol. 5 No. 3 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i3.3018

Abstract

Taxpayer compliance remains a critical challenge in Indonesia’s tax revenue optimization, despite ongoing reforms in administration and enforcement. Corporate taxpayers often face complexities in the self-assessment system, leading to reliance on professional tax consultants. However, the interplay between consultant service quality, the tax administration system, and the role of sanctions in shaping compliance behavior has not been comprehensively examined, particularly in regional contexts. This research aims to analyze the influence of tax consultant service quality and the tax administration system on taxpayer compliance, with tax sanctions as a moderating variable. The research employs a quantitative approach using primary data collected from 106 corporate taxpayers registered at the Samsiah Tax Consultant Office in Cirebon, West Java, selected through saturation sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax consultant service quality, the tax administration system, and tax sanctions each have a positive and significant direct effect on taxpayer compliance. Improvements in administrative systems and consultant professionalism significantly reduce the compliance burden and enhance adherence to tax regulations. However, the moderation test indicates that tax sanctions do not moderate the relationship between service quality or the administration system and taxpayer compliance. This study concludes that while tax sanctions function effectively as an independent deterrent, enhancing the quality of consultant services and the efficiency of the tax administration system should be prioritized as primary strategies for improving taxpayer compliance. The findings provide theoretical contributions to the attribution and deterrence frameworks and offer practical implications for tax authorities and consultants in designing targeted compliance interventions.
Capital Structure and ESG Risk Rating on Firm Value with Profitability as a Moderating Variable Yuyun Oktaviana; Acep Komara
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 2 (2026): June
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i2.1573

Abstract

Previous studies regarding the combined effect of financial decisions and sustainability risks on firm value show inconsistent results, creating a research gap. This study examines the direct effect of capital structure and ESG risk rating, vital in Indonesia's capital market, on firm value, and the moderating effect of profitability. This research used cross-sectional data from 85 companies listed on the IDX in 2024. The sample was adjusted to 47 companies because the initial data was not normally distributed; thus, outlier elimination using the boxplot method was performed to normalize it. Analysis used cross-sectional regression and Moderated Regression Analysis (MRA) using Stata 17. Results indicate a positive and significant direct effect of capital structure on firm value. However, the ESG risk rating found no significant effect on firm value. Furthermore, capital structure on firm value moderated by profitability showed insignificant results. Meanwhile, ESG risk rating on firm value with profitability as a moderating variable proved positive and significant. These findings confirm that profitability can strengthen the effectiveness of ESG risk management in increasing firm value. Practically, corporate managers must maintain profitability to ensure ESG initiatives optimally impact market value, while investors can use these combined metrics to identify high-quality assets.
The Effect of Corporate Social Responsibility Disclosure on Company Value Moderated by Profitability in Mining Sector Companies Listed on the IDX in 2020–2024 Haiku Katyusha Abdillah; Acep Komara
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.682

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on the value of companies with profitability as a moderation variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The independent variable in this study is CSR disclosure which is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI) guidelines. The dependent variable is the value of the company that is proxied using Tobin's Q, while profitability as a moderation variable is measured by Return on Assets (ROA). This study uses a quantitative approach with the Moderated Regression Analysis (MRA) method. The data used is secondary data obtained from the annual report and sustainability report of the sample company. The results of the study show that CSR disclosure has a significant effect on company value in a negative direction. Profitability (ROA) has a significant effect on the company's value in a positive direction. However, the results of testing the CSR×ROA interaction variables showed that profitability was not able to moderate the relationship between CSR disclosure and company value. These findings indicate that the capital market still assesses CSR as a cost or expense that has the potential to lower the valuation of mining companies, while profitability remains the main factor that increases the value of companies. This research provides theoretical contributions in the development of Stakeholder Theory and Signaling Theory in the context of the Indonesian mining industry, as well as provides practical implications for companies and investors related to CSR disclosure strategies and strengthening profitability performance.
The Moderating Effect of Inflation on the Relationship Between Return on Assets (ROA) and Stock Prices Chandra Firmansyah; Acep Komara
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.860

Abstract

This paper aims to examine the influence of Return on Assets on stock prices and furthermore assess the role of inflation as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. The study applies a quantitative approach using secondary data from yearly corporate financial disclosures, closing stock prices, along with official inflation data from Statistics Indonesia and Bank Indonesia. The research demographic consists of 98 companies. After applying purposive sampling, 42 companies chosen to serve as the research specimen, obtaining 126 data points. The data analysis was conducted using Stata 17 through pooled data analysis and Moderated Regression Analysis. The model selection process involved certain diagnostic tests (the Chow, Hausman, and Lagrange Multiplier tests), while the final model was analyzed using a Random Effects approach. The results show that Return on Assets has a positive and significant effect on stock prices. This finding indicates that asset efficiency remains a financial signal evaluated by investors when assessing a company's prospects. However, inflation does not moderate the relationship between Return on Assets and stock prices at the 5 % significance threshold. This low R-squared value indicates that stock prices are not only influenced by profitability and inflation, but also by other factors such as capital structure, firm size, interest rates, stock liquidity, and market sentiment.
THE EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Inayatul Maula; Acep Komara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20027

Abstract

This study's goal is to investigate how leverage and liquidity ratios affect financial crisis, with sound corporate governance acting as a moderating factor. This study uses an associative technique and a quantitative approach. Secondary data from the financial statements of businesses listed between 2020 - 2024 on the IDX makes up the data utilized. The sample was chosen via purposeful sampling. Forty yearly financial reports were examined in this study. The data analysis included both moderated regression analysis and multiple linear regression. The results show that financial hardship is positively and significantly impacted by liquidity and leverage. The link between liquidity, leverage, and financial distress is not moderated by GCG (Independent Commissioners). Leverage and liquidity have a 16.8% impact on financial distress.
Co-Authors Aan Anisah Adella, Resso Panji Agung Yulianto Agung Yulianto Ahmad Syifaudin Ait Novatiani alayda, wulan Alselina Saputri Amanda, Lisani Andi Niryanto, Muchamad Anna Sumaryati Arinal Muna Astillero, Marlon Rael Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Belo, Joao Chandra Firmansyah Dedi Muhammad Siddiq Devia Adinda Setiawan Dien Noviany Rahmatika Dien Noviany Rahmatika Diva Maulidah Ega Fristianti Enceng Yana Erlina Erlina Erlina Erlina Evi Octavia Farhatul Azizah Fauzan, Raihan Fristianti, Ega Gayatria Oktalina Gustriani, Alva Haiku Katyusha Abdillah Hardini Ariningrum Inayatul Maula Indah Lestari Irwan S. Wahdiat Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Lia Ristiani Luluk Muhimatul Ifada Lusi Alfarenza M. Yudi Mahadianto Machmuddah, Zaky Mada Purwanto W. N Mahadianto, M. Yudi Mardiyani Mardiyani Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Muhammad Qolyuby Mukarto Siswoyo naellus saadah Nelly Meinissa Azahra Novi Novi Novi Novi Nugraha, Ari Prisela, Prisela Putri, Alfina Naufali Raden Mohamad Herdian Bhakti Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Rhamdani, Eka Wulan Rian Gunawan Riana, Nais Rima Rachmawati Rina Destiana Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Salta Samsiah Samsiah Sanchita Saha Sandi Nasrudin Wibowo Saputri, Alselina Savira, Agnes Dea Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Sulistiyowati, Lisa Harry Sulistiyowati, Lisa Harry Suryanto, Beni Teti Fitriansyah Tika Septiani Utami, Syita Dwi Wijaya, Steven Natanael Wiwit Apit Sulistyowati wulan alayda Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi Yudan Hartawan Yuyun Oktaviana zahra salsabila