Articles
<![CDATA[Analisis Pengaruh Karakteristik Dewan dan Modal Intelektual terhadap Profitabilitas pada Sektor Perbankan di Bursa Efek Indonesia ]]>
<![CDATA[Mariska Ramadana]]>;
<![CDATA[Wisnu Yuwono]]>;
<![CDATA[Robin Robin]]>
<![CDATA[ Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 22, No 2 (2022): Strategic ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/strategic.v22i2.49249
<![CDATA[This study aims to analyze the effect of Women on Board, Director Educational Background, and Intellectual Capital (IC) on banking performance as measured by ROA and ROE in the 2016-2020 period. This study adopts the Value Added Intellectual Coefficient (VAIC) as an IC indicator, but adds a focus on the implications of individual components on company performance. The results of the study reveal that VAIC has a direct positive significant effect on ROA and ROE. The percentage of women on the board of directors was found to have a significant negative effect on ROA and ROE. The educational background (Edu) of the board of directors shows a positive and insignificant effect on ROA and ROE. The results of the analysis of the individual components of VAIC show that HCE has a significant positive effect on ROE, which means that banks prefer HCE as a financial predictor that can increase the bank's ability to generate net income for investors. Meanwhile, for ROA indicators, banks prefer CEE to be an important component to improve performance, in line with research results which show a significant positive effect. In line with technological developments, the bank is very focused and considers human resources the most to increase profitability.]]>
<![CDATA[Pembuatan Bahan Ajar Pada Mata Pelajaran Administrasi Perpajakan Kelas XII Di SMKN 1 Tanjungpinang ]]>
<![CDATA[Robby Krisyadi]]>;
<![CDATA[Mariska Ramadana]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[As an important system in education, learning is an interactive space for the building of teacher and student relationships in order to develop self-potential and achieve learning goals. The outbreak of the Coronavirus (COVID-19) in the world, including Indonesia, has made significant changes for all sectors in Indonesia including education. Changes in learning methods from face-to-face to long-distance become a challenge as well as an obstacle to the learning process, not only for teachers but also for students and parents. Therefore, schools need teaching materials that are able to facilitate the distance learning process by making teaching materials. Making digital teaching materials in the form of learning modules is one form of community service. The target of this activity is students majoring in accounting at SMKN 1 Tanjungpinang for the subject of Tax Administration. The output produced from this activity is a learning module equipped with case examples, practice questions, and answer keys. This learning module is expected to make it easier for students during the distance learning process and independent learning and make it easier for teachers to achieve learning goals. It is hoped that this module can continue to be used and developed to support the learning process.]]>
<![CDATA[Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable ]]>
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>;
<![CDATA[Serly, Serly]]>;
<![CDATA[Ramadana, Mariska]]>
<![CDATA[ Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari ]]>
Publisher : <![CDATA[Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo ]]>
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DOI: 10.32500/jematech.v7i1.6126
<![CDATA[The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.]]>
<![CDATA[PENGARUH RPT TERHADAP KINERJA PERUSAHAAN: CSR DAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Vellin, Mellinda]]>;
<![CDATA[Harsono, Budi]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/mja.v18i2.6958
<![CDATA[Penelitian ini bertujuan untuk menganalisa hubungan RPTs terhadap kinerja perusahaan dengan CSR dan pengendalian internal sebagai variabel moderasi. Penelitian ini bersifat kuantitatif dengan pengumpulan dan pemilihan sampel yang diambil bergerak pada semua sektor kecuali sektor finansial dan mengungkapkan laporan keberlanjutan secara konsisten dalam 5 tahun. Terdapat 245 data sampel perusahaan yang terpilih memenuhi kriteria. Pada penelitian ini, kinerja perusahaan sebagai variabel dependen, variabel independen yaitu RPT, variabel moderasi yaitu CSR dan pengendalian internal. Berdasarkan hasil analisis, dapat disimpulkan bahwa RPT secara signifikan mempengaruhi kinerja perusahaan. Selanjutnya variabel moderasi yaitu CSR, terbukti dapat memoderasi hubungan antara RPT dan kinerja perusahaan sedangkan pengendalian internal secara tidak signifikan memoderasi hubungan antara RPT dan kinerja perusahaan. Penelitian ini berkontribusi terhadap literatur yang ada mengenai pengaruh RPT pada kinerja perusahaan, yang antaranya terdiri dari transaksi pembelian, penjualan, piutang, dan utang. Penelitian ini juga berfokus pada variabel moderasi yaitu CSR dan pengendalian internal untuk memperkuat seberapa pengaruh RPT pada kinerja perusahaan dengan pengambilan data tahun 2018-2022. Hasil penelitian ini, diharapkan dapat memberikan pemahaman kepada para pelaku usaha agar dapat bersikap baik dan adil terhadap setiap pemangku kepentingan sehingga hal-hal yang dapat merugikan semua pihak dapat dihindari. Hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya dan diharapkan dapat memperbanyak pemilihan data sampel dengan memilih kriteria baru serta penambahan beberapa variabel baru lainnya.]]>
<![CDATA[CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Phang, Serena]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.4045
<![CDATA[Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.]]>
<![CDATA[Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil ]]>
<![CDATA[Melita, Melita]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Ramadana, Mariska]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v17i2.6385
<![CDATA[Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data panel dan model efek tetap pada 466 perusahaan yang dipilih secara purposif. Hasilnya menunjukkan bahwa ukuran dewan direksi berdampak positif pada pengendalian laba; semakin besar dewan, semakin tinggi peluang pengelolaan laba. Sebaliknya, ukuran komite audit dan rasio direktur perempuan berhubungan negatif signifikan dengan manajemen laba. Komite audit yang lebih besar cenderung meningkatkan manajemen laba, sedangkan proporsi direktur perempuan yang lebih tinggi menguranginya. Penemuan ini menekankan pentingnya keberagaman gender dan struktur dewan dalam memperkuat tata kelola perusahaan.]]>
<![CDATA[GREEN PRACTICES ON SUSTAINABILITY PERFORMANCE: THE MODERATING ROLE OF SLACK RESOURCES ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Julia, Julia]]>;
<![CDATA[Wati, Erna]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative impact. In contrast, green investment significantly improves sustainability performance. The results also show that slack resources do not significantly strengthen the relationship between green innovation and sustainability performance. Conclusion: This study emphasizes the importance of leadership committed to sustainability and strategic investment in improving firms' environmental performance. It also suggests that slack resources may be less effective in supporting the implementation of green innovation. Novelty/Originality of this article: This study highlights the impact of green investment on sustainability performance and its investigation of the moderating role of slack resources. By focusing on Indonesia, the study contributes novel insights to the existing literature on sustainability in emerging markets.]]>
<![CDATA[PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>;
<![CDATA[Alisha Ainaya, Nur]]>;
<![CDATA[Ramadana, Mariska]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v9i1.9180
<![CDATA[This research seeks to analyze the role of audit quality in strengthening or weakening the impact of ESG disclosure on firm value (a case study of companies included in the ESG list on the Indonesia Stock Exchange (IDX) during the 2020-2022 period). The disclosures of environmental, social, and governance aspects are regarded as independent variables. Audit quality plays the role of a moderating variable. The dependent variable in this study is firm value. Agency theory and signaling theory underpin this research. The secondary data used in this study comes from the IDX, covering the years 2020 to 2022. The sample selection in this study was carried out through a targeted sampling approach, resulting in 102 observations. A moderated regression technique was applied to assess the hypotheses. The findings suggest that transparency in environmental, social, and governance aspects does substantially impact corporate value. Furthermore, audit quality as a moderating factor meaningfully affect the corporate valuation.]]>
<![CDATA[Driving Sustainability: The Role of Managerial Ability and Board Characteristics with Green CEO as a Moderator ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Hidayah, Yulias]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025 (Forthcoming Publication) ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.27.2.140-152
<![CDATA[This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an emphasis on companies in Indonesia. This study employs secondary data from the Indonesia Stock Exchange (IDX), with a sample of 39 manufacturing companies from 2018 to 2022. Data analysis was conducted using Eviews 12. The findings reveal that managerial ability and directors with foreign experience significantly enhance sustainability performance, with the green CEO strengthening the positive effect of managerial ability on sustainability performance. However, directors with an accounting education background show no significant effect. This study acknowledges several limitations. First, while our sample includes multiple sectors to enhance generalizability, regional differences within Indonesia still pose challenges. Second, the complex interaction between managerial abilities, BOD roles, and the green CEO requires careful analysis to avoid confounding effects. This study introduces green CEO as a moderating factor in the relationship between managerial ability and sustainability performance, a novel approach that has received limited attention in prior research. Exploring how environmentally oriented leadership influences sustainability strategies adds a fresh dimension to the literature.]]>
<![CDATA[MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Irawan, Helen]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v6i2.431
<![CDATA[Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation. This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices. As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.]]>
