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All Journal Agregat: Jurnal Ekonomi dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JAT (Journal of Accounting and Tax)
Randy Kuswanto
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Economics, Econometrics & Finance Education

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Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Angelita Angelita; Randy Kuswanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6134

Abstract

This study examines whether profitability moderates the relationship between earnings management and firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. A quantitative approach was applied using Moderated Regression Analysis (MRA) and secondary data from annual financial reports. The final sample includes 344 companies per year, selected through purposive sampling. The results show that earnings management has no significant effect on firm value. In contrast, profitability measured by Return on Assets (ROA) has a positive and significant effect. The interaction between earnings management and ROA shows a significant negative effect, indicating that profitability weakens the relationship between earnings management and firm value. These findings suggest that the market values solid financial performance more than manipulative earnings signals.
INTERNET SEARCH INTENSITY AND FIRM VALUE: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL SECTOR (2020-2024) Lisa; Randy Kuswanto
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/a3kc3a32

Abstract

This study addresses the critical role of digital information in capital markets by analysing the impact of Internet Search Intensity (ISI) on firm value. While traditional financial metrics are well documented, the influence of online investor attention as a proxy for market sentiment remains a growing area of inquiry, particularly in the Indonesian market. This research aims to examine the effect of ISI, measured via Google Trends, on the value of consumer non-cyclical firms listed on the Indonesia Stock Exchange from 2020 to 2024. Controlling for profitability, firm size, leverage, and institutional ownership, the study employs a quantitative approach using purposive sampling, resulting in a dataset of 390 observations from 78 firms. Multiple linear regression analysis reveals that ISI significantly influences firm value, suggesting that digital search activity shapes market perception. Furthermore, profitability and firm size positively correlate with firm value, whereas leverage shows mixed effects. These findings conclude that digital information and firm-specific characteristics are pivotal in determining market valuation in the era of information technology. This research provides essential insights for investors and corporations to better navigate the digital landscape of the Indonesian capital market.
Determinan Kinerja Keuangan Perusahaan Sektor Industri Barang Konsumsi di Indonesia : Bukti Empiris Periode 2022-2024 Ilmiyyati; Randy Kuswanto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i2.1521

Abstract

Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional, pertumbuhan penjualan, struktur modal, kebijakan dividen, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Kinerja keuangan sebagai variabel dependen diukur menggunakan Return on Asset (ROA). Variabel independen meliputi efisiensi operasional yang diukur dengan Operating Margin, pertumbuhan penjualan dengan Sales Growth, struktur modal dengan Debt to Asset Ratio (DAR), kebijakan dividen dengan Dividend Payout Ratio (DPR), dan ukuran perusahaan dengan Size. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling, sehingga diperoleh 182 data observasi selama tiga tahun. Hasil penelitian menunjukkan bahwa secara simultan operating margin, sales growth, DAR, DPR, dan size berpengaruh signifikan terhadap ROA. Secara parsial, hanya operating margin yang berpengaruh positif dan signifikan terhadap ROA, sedangkan sales growth, DAR, DPR, dan size tidak berpengaruh signifikan.
Pengaruh Profitabilitas, Leverage, dan Tax Technology Adoption terhadap Penghindaran Pajak Dimoderasi Kualitas Audit Lusen Octovenus; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.712

Abstract

This study aims to examine the effects of profitability (ROA), leverage (DER), firm size (SIZE), and the implementation of tax technology (ETAX) on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). In addition, the moderating role of audit quality (AUD) in these relationships is also analyzed. Using a purposive sampling method, a total of 160 firm-year observations from retail companies listed on the Indonesia Stock Exchange (IDX) were collected and analyzed using panel data regression. The findings reveal that profitability, leverage, firm size, and audit quality do not have a significant effect on CETR. Meanwhile, the adoption of tax technology has a positive and statistically significant effect on CETR, indicating that the digitalization of tax administration systems is effective in reducing tax avoidance practices. These findings suggest the importance of strengthening tax digitalization initiatives by tax authorities and enhancing the transparency of corporate information systems. Keywords: Audit Quality; Firm Size ; Leverage; Profitability; Tax Avoidance; Tax Technology Adoption.
Firm Valuation in Consumer Non-Cyclical Sector: Examining Intellectual Capital in Digital Era Windya Gwen Alfian; Randy Kuswanto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23934

Abstract

This study examines the impact of intellectual capital (VAIC) on firm value (Market Value of Equity) within the non-cyclical consumer sector, positioning the digital era strictly as a contextual background rather than an empirically measured variable. This is a quantitative study using multiple linear regression, where 79 companies on the Indonesia Stock Exchange were examined over a 5-year period (2020–2024), resulting in a total of 395 firm-year observations, the findings reveal that VAIC yields a negligible negative coefficient that lacks statistical significance, leading to the conclusion that it does not influence MVE. Leverage also shows no significant effect. Conversely, profitability, firm size, and managerial and institutional ownership exert a significant positive impact. These findings suggest a tendency for market participants to rely more on conventional financial indicators, firm size, and ownership governance structures than on the efficiency of intellectual capital management
Carbon Emission Disclosure and Firm Value: Evidence from IDX Energy Sector Vannes William; Randy Kuswanto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23935

Abstract

This quantitative study examines the effect of Carbon Emission Disclosure (CED) as the independent variable on Firm Value as the dependent variable, with Profitability (ROE), Firm Size, and Leverage (DER) as financial control variables. The empirical analysis focuses on energy companies listed on the Indonesia Stock Exchange (2020–2024). Employing a causal-associative research design and purposive sampling, panel data were analyzed using multiple linear regression in SPSS. The evidence suggests that carbon emission disclosure, profitability, and leverage tend to be associated with higher firm value, while firm size tends to be associated with lower market valuation. From a practical standpoint, transparent carbon disclosure may serve as a favorable signal to investors, potentially reducing information asymmetry and supporting valuation premiums
Co-Authors Angelita Angelita Ilmiyyati Lisa Lusen Octovenus Vannes William Windya Gwen Alfian