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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Fin Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen Brilliant International Journal of Management and Tourism
Verni Asvariwangi
Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Peran Moderasi Ukuran Perusahaan dalam Pengaruh Customized Value Added Intellectual Capital (CVAIC) dan Kepemilikan Institusional terhadap Kinerja Keuangan Halimatunisa Halimatunisa; Desmy Riani; Verni Asvariwangi
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3854

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan aset tidak berwujud dan efektivitas pengawasan perusahaan dalam meningkatkan performa keuangan di tengah ketatnya persaingan pasar. Studi ini bertujuan untuk menganalisis pengaruh Customized Value Added Intellectual Capital (CVAIC) dan kepemilikan institusional terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel yang memoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dan teknik purposive sampling, serta dianalisis menggunakan regresi data panel. Dalam studi in, kinerja keuangan diestimasi menggunakan ROA, intellectual capital diukur menggunakan metode CVAIC, kepemilikan institusional diukur melalui rasio saham institusi, serta ukuran perusahaan direpresentasikan oleh logaritma natural total aset. Hasil penelitian menunjukkan bahwa CVAIC memengaruhi kinerja keuangan secara positif dan signifikan, sementara kepemilikan institusional tidak dapat memengaruhi kinerja keuangan. Selain itu, ukuran perusahaan mampu menguatkan keterkaitan CVAIC dengan kinerja keuangan, namun tidak mampu memoderasi keterkaitan kepemilikan institusional dan kinerja keuangan. Temuan ini menunjukkan bahwa penguatan pengelolaan pengetahuan, inovasi, kualitas sumber daya manusia, serta efisiensi organisasi menjadi faktor strategis dalam meningkatkan profitabilitas dan daya saing perusahaan manufaktur di Indonesia.
The Influence of Corporate Social Responsibility and Firm Size on Firm Value with Audit Committee as Moderating Variable Inaya Wulandari; Muhammad Nur Rizqi; Verni Asvariwangi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23712

Abstract

Corporate Social Responsibility (CSR) and firm size on firm value with the audit committee as a moderating variable were examined in energy sector companies listed on the Indonesia Stock Exchange. This study employed a quantitative approach using panel data analysis processed through EViews. Data were collected through purposive sampling, resulting in 30 companies and 120 observations, of which 20 outlier data were excluded, resulting in 100 final observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative and significant effect on firm value, while firm size does not significantly affect firm value. Furthermore, the audit committee moderates the relationship between CSR and firm value, but does not moderate the relationship between firm size and firm value. These findings indicate that the audit committee plays an important role in strengthening CSR implementation to enhance firm value
The Effect of Tax Avoidance Aggressiveness and Financial Distress on Audit Report Lag with Firm Size as A Moderating Variable Lidia Putri Anjani; Rahmat Mulyana Dali; Verni Asvariwangi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23721

Abstract

This study aims to analyze the effect of tax avoidance aggressiveness and financial distress on audit report lag with firm size as a moderating variable. Audit report lag reflects the duration required to complete the audit process of financial statements and may affect the timeliness of financial reporting. This study used a quantitative method with secondary data obtained from annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange during 2019–2024. The sampling technique used purposive sampling and resulted in 22 companies with 108 observation data after outlier elimination. Data analysis was conducted using panel data regression with the assistance of EViews 13. The results indicate that tax avoidance aggressiveness has a positive and significant effect on audit report lag, while financial distress does not significantly affect audit report lag. Furthermore, firm size is able to moderate the effect of tax avoidance aggressiveness on audit report lag, but is unable to moderate the effect of financial distress on audit report lag. These findings indicate that aggressive tax avoidance practices increase audit complexity and extend the audit completion period.
Co-Authors Achmad, Ardyansyah Armanda Saputra Agus Cahyana Agustin, Desi Akbar, Savira Angga Prasetia Ayu Lestari Azolla Degita Azis Chairani Tanjung, Laila Desmy Riani Diah Yudhawati Drajat, Romi Aditiya Halimatunisa Halimatunisa Hurriyaturrohman Hurriyaturrohman Inaya Wulandari Indupurnahayu Irsyad, Fatih Mohammad Lidia Putri Anjani M Anwar Masruri M. Anwar Masruri Masruri, M Anwar Mohamad Anwar Masruri Muhammad Nur Rizqi N. A. Rumiasih Ningrum, Lusiana Rahmat Mulyana Dali Rahmawati, Siti Shasinta Rantika, Mira Rasiman Rasiman Rasiman Rina Rina Rizal Fadilah Salman, M Zhofran Nur Salman, M. Zhofran Nur Supramono Titing Suharti Yudiana Yudiana, Yudiana