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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Akuntansi Kesatuan
Yusar Sagara, Yusar
Faculty of Economic and Business, Syarif Hidayatullah State Islamic University
Economics, Econometrics & Finance

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When Liquidity and Governance Shape Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector Endraria, Endraria; Sagara, Yusar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4165

Abstract

Firm value represents a key indicator of business performance and market confidence, particularly in emerging economies where structural and governance dynamics play crucial roles. This study aims to examine the effect of capital structure, firm size, and profitability on firm value while considering liquidity and corporate governance as moderating variables. The sample consists of 15 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024, yielding 75 observations. Panel data regression with the Fixed Effect Model was employed after conducting Chow, Hausman, and Lagrange Multiplier tests. The results reveal that capital structure (DER) has a significant positive effect on firm value (PBV), whereas firm size shows a significant negative effect in a specific model. Profitability (ROA), liquidity (CR), and corporate governance (GCG) have no significant direct impact on firm value. However, GCG significantly moderates the relationship between firm size and PBV in a positive direction, while other moderating effects are not significant. These findings reinforce the trade-off theory and agency theory, while also providing practical implications for managers, investors, and policymakers in making strategic decisions.
Kepribadian Machiavellianism pada Aspek Perilaku Auditor Sagara, Yusar; Atikah, Nur
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3521

Abstract

AbstractThe historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through machiavellian nature, but does not have a negative and significant effect directly on dysfunction behavior.Keywords: Attribution theory; Audit dysfunction behavior; Machiavellian tendencies; Workplace spirituality. Abstrak Sejarah perkembangan praktik audit tidak terlepas dari berbagai kasus pelanggaran etika dan penyimpangan atas standar audit. Perilaku tersebut dijelaskan sebagai perilaku disfungsi yang erat kaitannya dengan profesi manusia modern saat ini. Penelitian ini membahas bagaimana kecenderungan machiavellian dalam diri seseorang sangat erat kaitannya dengan perilaku disfungsi dalam diri auditor dan bagaimana konsep spiritual di tempat kerja menjadi solusi dalam mencegah dan meminimalisir sikap dan perilaku tersebut timbul. Penelitian dilakukan kepada 115 auditor di kantor akuntan publik DKI Jakarta melalui survei. Metode analisis data yang digunakan yakni analisis data kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbantuan program LISREL 8.80. Hasil pengolahan data menunjukkan bahwa workplace spirituality berpengaruh negatif secara signifikan terhadap perilaku disfungsi audit melalui sifat machiavellian, tetapi tidak berpengaruh negatif dan signifikan secara langsung terhadap perilaku disfungsi.Kata kunci: Teori atribusi; Perilaku disfungsi audit; Sifat machiavellian; Workplace spirituality.
Co-Authors Endraria, Endraria Nur Atikah Pratama, Muharam Angga