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All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jatilima : Jurnal Multimedia Dan Teknologi Informasi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital Jurnal Studi Akuntansi Pajak Keuangan
Muhammad Karya Satya Azhar
Universitas Harapan Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Influence of CSR and Financial Performance in Explaining Cumulative Abnormal Return Azhar, M. Karya Satya; Annaba, Adduha; Azhar, Ibnu Austrindanney Sina
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4784

Abstract

This study examines the influence of corporate social responsibility, leverage, earnings per share, and profitability (net profit margin and return on equity) on cumulative abnormal return. Using a quantitative approach, this study employs secondary data from 77 consumer cyclical companies listed on the Indonesia Stock Exchange during the 2019–2022 period, resulting in 308 firm-year observations selected through purposive sampling. Panel data regression analysis is conducted using EViews. The empirical results indicate that CSR and net profit margin have a positive and significant effect on cumulative abnormal return, suggesting that social responsibility disclosure and operational profitability enhance investor confidence and market reactions. In contrast, leverage and ROE show a significant negative effect on cumulative abnormal return, implying that higher financial risk and extreme equity Return may be perceived unfavorably by investors. Meanwhile, EPS does not exhibit a significant influence on cumulative abnormal return. These findings imply that both financial performance and non-financial information, particularly CSR, play an important role in shaping investor behavior, and thus should be carefully managed and transparently disclosed to strengthen market responses.
Pengaruh Audit Tenure, Auditor Switching, Audit Delay Dan Rotasi Audit Terhadap Kualitas Audit Terhadap Kualitas Auditor Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2024 Atika Atika; Mhd Karya Satya Azhar
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4102

Abstract

This study aims to analyze the effect of audit tenure, auditor switching, audit delay, and audit rotation on audit quality with the audit committee as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. The study applies a quantitative approach using logistic regression and Moderated Regression Analysis (MRA). The sample consists of 20 companies with a total of 120 observations obtained through purposive sampling. The findings reveal that audit tenure has a significant effect on audit quality, while auditor switching shows no effect. Audit delay is proven to influence audit quality both directly and when moderated by the audit committee. Audit rotation has no effect on audit quality, including when moderated by the audit committee. The presence of the audit committee strengthens the effect of audit tenure and audit delay on audit quality but is unable to moderate the influence of auditor switching and audit rotation. These results emphasize that the effectiveness of the audit committee plays a crucial role in maintaining audit quality, particularly in relation to auditor tenure and the timeliness of audit reports. This study provides practical implications for companies, regulators, and auditors in improving audit quality through optimal engagement management, efficient audit processes, and the strengthening of the audit committee’s role.
Examining the Effect of Islamic Corporate Social Responsibility on Profitability: Return on Assets as a Mediator Ika, Desi; Azhar, M. Karya Satya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4908

Abstract

Islamic Corporate Social Responsibility (ICSR) has become a critical strategy for companies to enhance sustainability and stakeholder trust, yet its impact on financial performance remains debated. This study examines the empirical impact of Islamic Corporate Social Responsibility (ICSR) on profitability, utilizing Islamic Corporate Governance (ICG) and Return on Assets (ROA) within a mediating framework. A descriptive-associative design with a quantitative approach was employed, covering all companies listed on the Jakarta Islamic Index (JII). A purposive sample of eight companies consistently listed between 2013 and 2023 was selected. Data analysis was conducted using path analysis through Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that while ICSR significantly influences ICG, it does not exert a direct impact on ROA. Furthermore, although ROA is a critical factor for ICG, its role as a mediator in the relationship between ICSR and ICG was not supported by the data. These results suggest that ICSR serves primarily to strengthen governance mechanisms rather than directly driving immediate financial profitability.
PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023): PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023) annisa rizky ramadhani siregar; Listiorini; Muhammad Karya Satya Azhar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.643

Abstract

This study aims to determine the effect of turnover  Working Capital and Liquidity on Profitability with Size  Company as a moderating variable. This type of research  is quantitative research. The population in this study is  all Food & Beverages Companies listed on the Stock Exchange Indonesia for the 2018-2023 period. Sampling technique with  using a purposive sampling method with a number of samples  28 companies. This research uses data analysis techniques Moderated Regression Analysis (MRA). The results of this research show that Capital Turnover Work has no effect on Profitability. Liquidity has an effect  on Profitability. Company size is able to moderate  the influence of working capital turnover and liquidity on profitability  
Co-Authors Ahmad Sani Al-azhary, Intania Putri Annaba, Adduha Annisa Fadhillah annisa rizky ramadhani siregar Annisa rizky ramadhani siregar Arief, Muhammad Atika Atika Aulia Zulfa Cahya, Dewi Etika Claudia Chery Yoranda Sinaga Desi Ika Desi Ika Fahri Muhayat Fenny Chikita Rizky Ibnu Austrindanney Sina Azhar Kharisma Fani Sitepu Listiorini Listiorini Liza Novietta M Rafaiz Akbar Miftahul Jannah Nur Setya Murni Muhammad Arief Nadilah Cahaya Putri Nadya Laras Redytha Natasya, Nindy Rangkuti, Rara Beby Fahira Ranjita Ranjita, Ranjita Rizki Filhayati Rambe Rizky Filhayati Rambe Ruswan Nurmadi Siregar, Astri Fadhila T. Aslam Deliar Rahman Tengku Nurhaliza Hanim Yana Maulidina Yani Suryani