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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi Terpadu AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Syntax Transformation Devotion: Journal of Research and Community Service Jurnal Locus Penelitian dan Pengabdian Journal of Accounting Research, Organization and Economics (JAROE) NGARSA: Journal of Dedication Based on Local Wisdom Indonesian Journal of Economic & Management Sciences (IJEMS) Indonesian Journal of Taxation and Accounting
Munawar Muchlish
Universitas Sultan Ageng Tirtayasa
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Mediating Role of Financial Performance in The Relationship Between Competitive Advantage and Corporate Reputation Munawar Muchlish; Dirvi Surya Abbas
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13324

Abstract

This study examines the impact of competitive advantage, company size, and liquidity on corporate reputation and financial performance. The research focuses on non-financial companies listed on the Indonesia Stock Exchange from 2015 to 2021, as these firms serve as key indicators of economic performance due to their high liquidity, large assets, and strong fundamentals. Using regression analysis, the findings reveal that competitive advantage, liquidity, and firm size positively influence corporate reputation and financial performance. Additionally, financial performance acts as a mediating variable in this relationship. This study contributes to the understanding of corporate reputation and financial outcomes, offering insights for business strategy and policy-making. JEL Classification: G32, G02, M1 DOI: https://doi.org/10.26905/afr.v7i3.13324
Capital Structure, Firm Size, and Operational Efficiency on Financial Performance with Good Corporate Governance as a Moderating Variable: Evidence from Indonesian Plastic and Packaging Firms in an Emerging Market Context Gusmarila Eka Putri; Agus Ismaya Hasanudin; Imam Abu Hanifah; Munawar Muchlish
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.553

Abstract

Purpose–  This study investigates the determinants of financial performance in the Indonesian plastic and packaging sector by examining the roles of capital structure, firm size, and operational efficiency, with Good Corporate Governance (GCG) as a moderating variable. In cost-sensitive industries characterized by high input volatility, firms often face challenges in translating growth into profitability, making efficiency and governance increasingly critical. Methods – Using a quantitative approach, this study analyzes secondary panel data from 40 firm-year observations during the 2019–2022 period and applies panel data regression combined with Moderated Regression Analysis (MRA). Findings – The results indicate that capital structure and operational efficiency have negative and significant effects on financial performance, suggesting that higher leverage and inefficiency increase financial burden and reduce profitability. In contrast, firm size does not have a significant effect, implying that larger scale does not necessarily improve efficiency due to increased complexity and coordination costs. Furthermore, GCG demonstrates a mixed moderating role, where it significantly weakens the relationship between capital structure and financial performance but does not significantly moderate the effects of firm size and operational efficiency. Research implications – These findings highlight that in emerging market contexts, financial structure and inefficiency tend to act as risk signals rather than value-enhancing mechanisms, emphasizing the importance of cost control and effective governance practices in improving firm performance. Originality – This study offers original empirical evidence by integrating capital structure, firm size, and operational efficiency with Good Corporate Governance as a moderating variable to explain financial performance in Indonesian plastic and packaging firms within an emerging market context.
DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES Munawar Muchlish; Dirvi Surya Abbas
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2465

Abstract

Good disclosure of carbon emissions can be an indication that the company has carried out operational activities in accordance with community norms. Companies that gain legitimacy from the public can attract investors to invest their capital. Sales of a company's products can increase if it has gained the trust of the public. The purpose of this study was to determine the effect of environmental performance, growth earnings, audit committee, on emission carbon disclosure with board of independent commissioners as moderating. Researchers use quantitative research. The population in this study were all companies in the manufacturing sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while the audit committee has no effect on emission carbon disclosure. Board of commissioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audit committee on the emission carbon disclosure.
Co-Authors Abbas, Dirvi Surya anti, Pebri Bastian, Elvin Clyde, Vierina Dadan Ramdhani Elvin Bastian Elvin Bastian Fery Citra Febrianto Gusmarila Eka Putri Hasanudin, Agus Ismaya Imam Abu Hanifah Indana Afiah Kalbuana, Nawang Khosyiah Komarudin, Mochamad Fahru Lia Uzliawati Lia Uzliawati Lia Uzliawaty Mazda Eko Sri Tjahjono Muhamad Taqi Muhamad Taqi Nurhayati Soleha, Nurhayati Priyadi, Andi Rawi Rawi Retnowati, Wulan Rivan Andi Ghifary Riza Nurfidia Febrianti Saputra, Firman Tri Wahyudi Tri Wahyudi Wahyudi Tubagus Ismail Wulan Retnowati