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All Journal Jurnal Reviu Akuntansi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Balance Vocation Accounting Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) Jurnal Penelitian dan Pengabdian Masyarakat Digital Business Journal (DIGIBIS) Indonesian Journal of Business and Entrepreneurship Research Journal of Accounting and Business Education
Dede Sunaryo
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Determinan Manajemen Pajak Pada Perusahaan Aneka Industri Amalia Indah Fitriana; Hendra Galuh Febrianto; Dede Sunaryo
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1771

Abstract

The purpose of this study was to determine the effect of the intensity of fixed assets, independent commissioners and leverage on tax management in various industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies of various industries listed on the IDX. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is panel data regression analysis supported by the Eviews 9 program. The results show that the intensity of fixed assets and leverage have a positive effect on tax management and independent commissioners have no effect on tax management.
FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI Ahmad Zakki Mubarok; Dede Sunaryo; Ahmad Jayanih; Pika Prawesti
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8260

Abstract

This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Indra Gunawan Siregar; Basuki Basuki; Dede Sunaryo
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.922 KB) | DOI: 10.31000/sinamu.v1i0.2136

Abstract

This study aims to examine and analyze the influence of intellectual capital on financialperformance. The design of this study uses explanatory causality design. The population usedin this study is a company listed on the IDX specifically the property and real estate sector forthe period 2012-2017. The analysis method uses multiple linear regression analysis and dataanalysis. The sample selection technique uses purposive sampling.The results of this study partially show that VACA, VAHU variables influence financialperformance (ROA). Whereas STVA and marketing expenses have no effect on financialperformance (ROA). Simultaneously it proved to have an effect on financial performance. Thefindings of this study are the ability of companies to manage efficiently and effectively existingresources, and respond well to the market.Keywords: Intellectual Capital, Marketing Expenses and ROA
ANALISIS FITUR LAYANAN DAN KEAMANAN TERHADAP PENGGUNAAN DOMPET DIGITAL (SHOPEE PAY) Wawan Setiawan; Dede Sunaryo; Khorida AR
Digital Business Journal Vol 1, No 1 (2022): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v1i1.6602

Abstract

AbstractThe purpose of this study was to determine the effect of service and security features on the use of digital wallets (Shopee Pay) on SMEs in Tangerang City. This study uses a quantitative approach. The population in this study is SMEs in Tangerang City that use Digital Wallets, the number of which is not known with certainty. The sampling formula used was the Lemeshow formula and obtained a sample size of 96. The data analysis technique used was multiple linear regression. The results of the study show that (1) Service Features have a positive and significant effect on Digital Wallet Usage, as evidenced by the value of tCount > tTable (4.178 > 1.661) with a significance (0.000 <0.05). (2) Security has a positive and significant effect on the use of Digital Wallets, as evidenced by the value of tCount > tTable (2.331 > 1.661) with a significance (0.000 <0.05). Service and Security Features affect the Use of Digital Wallets by 47.3%, the remaining 52.7% is influenced by other variables.Keywords: Use of Digital Wallets, Service Features, and Security.
Independent Commissioners' Role in CEO Tenure, Capital Intensity and Firm Size Tax Avoidance Januar Eky Pambudi; Hendra Galuh Febrianto; Nabilla Qomaria; Dede Sunaryo; Dhea Zatira; Amalia Indah Fitriana
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.34414

Abstract

Purpose: This research aims to understand the influence of CEO tenure, capital intensity, and company size on tax avoidance, with a focus on how these relationships are moderated by the proportion of independent commissioners in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Methodology/approach: The study employs a purposive sampling strategy, selecting a total of 198 companies that meet the predefined criteria. The analysis relies on secondary data collected from the IDX website and utilizes panel data regression analysis on eViews 13.0 as the analytical technique. Findings: The data reveals that company size significantly affects tax avoidance, with larger firms tending to avoid tax less. Conversely, CEO tenure and capital intensity do not appear to impact tax avoidance significantly. The proportion of independent commissioners has a moderating effect on the relationship between firm size and tax avoidance, but not on the relationships between CEO tenure, capital intensity, and tax avoidance. Practical implications: These findings imply that corporate governance, represented by the proportion of independent commissioners, plays a crucial role in moderating the impact of company size on tax avoidance. However, its influence does not extend to the effect of CEO tenure and capital intensity on tax avoidance. This suggests that enhancing corporate governance practices could be a potent strategy for managing tax avoidance in large firms. Originality/value: This research contributes valuable insights into the factors influencing tax avoidance. It is unique in its use of independent commissioners as a proxy for corporate governance, testing its role in moderating the relationship between independent variables and tax avoidance. This is a departure from previous studies, which typically treat independent commissioners as independent variables.
The Effect Of Sales Volatility, Company Size, And Debt Levels On Profit Persistence Adelia Zulfa Marsanda; Dede Sunaryo
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7969

Abstract

The purpose of this study is to ascertain how debt levels, firm size, and sales volatility affect partial and simultaneous profit persistence. Companies in the consumer cyclicals category that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 were the subject of this study. Purposive sampling, quantitative methodologies, testing using Eviews 12, data gathering procedures employing secondary data, and samples drawn from a total of 21 firms comprise the research methodology employed in this study. The findings demonstrate that profit persistence is unaffected by sales volatility or business size. However, the amount of debt has a major impact on the longevity of profits. At the same time, profit persistence is positively and significantly impacted by sales volatility, firm size, and debt level.
Linking Environmental Performance, Disclosure, and ISO 14001 to Firm Financial Success Dede Sunaryo
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/vqxxae77

Abstract

This study aims to analyze the influence of environmental performance, environmental disclosure, and ISO 14001 certification on corporate financial performance. Sustainability and environmental responsibility have become critical factors in modern business strategies, yet the relationship between environmental initiatives and financial outcomes remains debated in academic literature. Environmental performance is measured using PROPER, disclosure through the GRI index, and ISO 14001 with a dummy variable for certified firms, while financial performance is assessed using accounting indicators (ROA, ROE). The findings reveal that: (1) environmental performance has a significant positive effect on financial performance, with stronger impacts on market-based indicators than accounting measures; (2) environmental disclosure positively influences financial performance, particularly in highly visible firms; (3) ISO 14001 certification contributes positively to long-term financial performance despite short-term implementation costs; and (4) synergistic effects emerge when all three environmental variables are applied simultaneously. The novelty of this research lies in integrating three key environmental dimensions performance, disclosure, and certification within a single framework to evaluate their combined and interactive effects on financial outcomes. This study contributes to the literature by providing empirical evidence from the Indonesian context, highlighting how sustainability initiatives not only enhance legitimacy but also strengthen market trust and long-term corporate value.
BONUS MECHANISMS, TAX AVOIDANCE, AND DIVIDEND POLICY IN RELATION TO EARNINGS SMOOTHING: THE MODERATING ROLE OF FIRM SIZE Dede Sunaryo
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sg9jyk25

Abstract

Earnings smoothing remains a critical issue in corporate financial reporting, as it may obscure true performance and reduce transparency for stakeholders. In emerging markets such as Indonesia, managerial incentives and financial policies are often linked to earnings management practices, raising concerns for regulators and investors. This study aims to examine the effects of bonus mechanisms, tax avoidance, and dividend policy on income smoothing, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2019–2023. The research employs purposive sampling, yielding a sample of nine firms with panel data analyzed using regression techniques in EViews 12. The findings indicate that bonus mechanisms do not significantly influence income smoothing, while tax avoidance and dividend policy positively affect earnings smoothing practices. Furthermore, firm size weakens the relationship between bonus mechanisms and income smoothing but strengthens the effects of tax avoidance and dividend policy. This study contributes to the literature by highlighting the moderating role of firm size in shaping managerial behavior and financial policy impacts on earnings smoothing. The results provide practical implications for regulators and investors in evaluating corporate governance effectiveness and ensuring financial reporting quality in the Indonesian context.
THE ROLE OF FINANCIAL LITERACY, BEHAVIOR, TECHNOLOGY, AND ATTITUDE IN INVESTMENT INTENTION Dede Sunaryo; Lena Erdawati
Dynamic Management Journal Vol. 10 No. 2 (2026): April
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v10i2.16184

Abstract

Investment interest among university students is critical for early financial participation, yet remains underexplored in the context of multidimensional financial factors. This study aims to analyze the influence of financial literacy, financial Experience, financial Behavior, financial technology, and financial Attitude on investment interest, with an empirical focus on active undergraduate students at the Faculty of Economics and Business (FEB), Universitas Muhammadiyah Tangerang. A quantitative method was employed, using SPSS version 25 for analysis. Data were collected via online questionnaires distributed via Google Forms, using a Likert scale, from 97 respondents. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests and F-tests. The findings reveal that, in part, financial literacy does not significantly affect investment interest, whereas financial Experience, financial Attitude, and financial technology each have a positive and significant effect. However, financial Behavior shows no significant partial effect. Simultaneously, all five variables together exert a significant influence on investment interest. This study provides empirical evidence from a student sample in a developing institutional context. It offers novelty by integrating five financial constructs, including financial technology, into a single investment-interest model that has rarely been tested collectively among active university students.
Do Green Practices Drive Returns? Evidence From Indonesian Technology Firms Saiful Haq; Dede Sunaryo; Hendra Galuh Febrianto
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.43177

Abstract

Purpose: The study investigates the need of sustainability movement and investor demand for corporate transparency.Objectives: The objectives of this study are to examine the sustainability movement and the investor's demand for corporate transparency. Green financial disclosure and green innovation practices in Indonesia are still diverse and require exploration on the effects on the market value. Methodology/approach: This study examines the relationship of green financial disclosure, green innovation, investor attention and stock returns for technology companies listed on the Indonesia Stock Exchange in 2020–2024. A regression analysis on panel data was used in Stata 18. Fixed effects model was chosen due to Hausman specification test and cluster-robust standard errors were used to account for heteroscedasticity and autocorrelation. Annual reports, sustainability reports, the ESG Leaders index and investor attention indicators based on Google Trends and media coverage were used to gather data. The KHB method was used to test mediation and interaction terms were used to examine moderation and plotted using marginsplot. Findings: The results show that green financial disclosure has a positive impact on both stock returns and green innovation. Green innovation greatly improves stock returns and partially moderates the stock returns disclosure relationship (indirect effect = 0.118, p<0.05). Furthermore, the interaction coefficient between green innovation and investor attention is positive (0.176, p < 0.05), suggesting that the stock returns from green innovation are higher when the market has more attention. Practical implications: The results emphasize the need to include sustainability disclosure in the strategy of technology companies and promote innovative initiatives to attract investors and enhance market performance. Timing sustainability communications to periods of investor focus, like when an ESG index is released, is key for managers. Originality/value: The study has added to the literature by combining signal theory, legitimacy theory and the resource-based view. The novelty of this paper is to test disclosure, innovation, and investor attention in explaining the dynamics of stock returns in technology stocks in Indonesia using panel data econometrics with Stata which provides a powerful tool alternative to variance-based structural equation modeling.
Co-Authors Abdul Karim Adelia Zulfa Marsanda Ahmad Jayanih Ahmad Zakki Mubarok Ahmad Zakki Mubarok Amalia Indah Fitriana Andi Kusuma Negara Basuki Basuki Dhea Zatira Febrianto, Hendra Galuh Fitriana, Amalia Indah Hendra Galuh Febrianto Hendra Galuh Febrianto Januar Eky Pambudi Khorida AR Lena Erdawati Metha Dwi Apriyanti Mikail Kartaloğlu Mikail Kartaloğlu Nabilla Qomaria Pika Prawesti Saiful Haq Siregar, Indra Gunawan Wawan Setiawan Yanthi Meitry Gunawan