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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Ilmiah Universitas Batanghari Jambi MAKSI Ekonis : Jurnal Ekonomi dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Pengabdian Kepada Masyarakat RENATA Jurnal Pengabdian Masyarakat Kita Semua
Thomas Averio
Universitas Widya Dharma Pontianak
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Tobin's Q dan Determinannya: Studi Empiris Averio, Thomas; Kontesa, Maria; Satrio, Arif Budi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5082

Abstract

This research aims to analyze factors that influence firm value, including profitability, leverage, liquidity and firm size. Research on 56 Primary Consumer Goods Sector Companies in Indonesia with an observation period of 2017 to 2021. Data analysis carried out using multiple linear regression shows that profitability has a positive effect while leverage has a negative effect on firm value. This research fails to prove the role of liquidity and company size in explaining changes in firm value.
Corporate Governance, Managerial Ownership, and Bank Performance: an Empirical Study Averio, Thomas
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5084

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara tata kelola perusahaan yang diproksikan oleh dewan direksi, dewan komisaris, komisaris independen, dan komite audit, serta kepemilikan manajerial terhadap kinerja bank pada bank yang sudah go public di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan yang diterbitkan oleh Bursa Efek Indonesia. Populasi penelitian ini terdiri dari perusahaan perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2017 hingga 2021. Sampel penelitian dipilih menggunakan teknik purposive sampling dan diperoleh jumlah sampel sebanyak 42 perusahaan. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh positif terhadap kinerja bank, sedangkan dewan komisaris, komisaris independen, komite audit, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kinerja bank. Penelitian ini membuktikan bahwa dewan direksi memang mempunyai peran yang sangat penting dalam menjalankan perusahaan.
Thin Capitalization, Komisaris Independen, dan Capital Intensity Terhadap Tax Avoidance: Peran Moderasi Kepemilikan Institusional Panesa, Inggrid; Averio, Thomas
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2640

Abstract

This study aims to comprehensively examine the impact of thin capitalization, independent commissioners, and capital intensity on tax avoidance practices, with institutional ownership as a moderating factor. The data were obtained from the annual financial statements of companies listed in the LQ45 index during the 2020–2024 period. The analysis was conducted using multiple linear regression and moderation regression analysis (MRA) with IBM SPSS version 26, to thoroughly test the relationships between variables. The research population consisted of 45 companies, with samples selected using purposive sampling according to predetermined inclusion criteria. The results indicate that thin capitalization, independent commissioners, and capital intensity does have an effect on tax avoidance but not significant. Meanwhile, institutional ownership has the potential to moderate the relationship between these three variables and tax avoidance. These findings provide both conceptual and practical implications for the development of literature on tax avoidance and can serve as a reference for company management and policymakers in formulating more effective tax management strategies.
Analisis Determinan Firm Value dengan Model Rasio Tobin's Q: Studi Empiris di Indonesia Gama, Veronicha Maria Jona Chin Shiet Fa; Thomas Averio
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2843

Abstract

The basic materials sector has unique characteristics because it requires large amounts of capital, depends heavily on natural resources, and faces strong exposure to environmental issues. These conditions make the factors that influence firm value in this sector more varied and sensitive to both financial and non-financial changes. This study examines the “effect of tax avoidance, green accounting, institutional ownership, leverage, and profitability on firm value in basic materials companies listed on the Indonesia Stock Exchange during 2020–2024”. This research uses a quantitative approach with multiple linear regression, processed using IBM SPSS Statistics version 26. The t-test results show that green accounting, leverage, and profitability have a positive effect on firm value, while tax avoidance and institutional ownership have a negative effect. The Adjusted R Square value of 0.891 indicates that the model explains 89.1% of the variation in firm value. In addition, the F-test shows a significance value of 0.00 < 0.05, meaning the model is appropriate to use. Overall, the findings show that firm value in the basic materials sector is strongly influenced by sustainability practices, ownership structure, and financial performance.
Determinasi Manajemen Laba: Kajian Empiris Pada Perusahaan Real Estate Periode 2020-2024 Jessie, Jessie; Averio, Thomas
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9000

Abstract

This study aims to examine the influence of political connections, gender diversity, financial distress, and operating cash flow on earnings management in the real estate sector. The population consists of companies listed on the Indonesia Stock Exchange from 2020 to 2024. Samples were obtained through purposive sampling, involving 39 companies over 5 years, resulting in 195 total observations. The study employs quantitative methods with panel data regression analysis, using SPSS 26 software. The results indicate that financial distress and operating cash flow have a positive influence on earnings management, while political connections and gender diversity have a negative influence. In this studs, the coefficient of determination is 52.5%.The main contribution of this study is to provide a foundation for real estate company management to strengthen internal oversight to reduce earnings management during high financial distress, through independent audits or funding diversification. Investors and creditors can utilize these findings as risk indicators, where companies with low political connections, high gender diversity, or high operating cash flow are more transparent, thereby reducing investment risk in sectors vulnerable to economic fluctuations.
Green Accounting, Debt Default, and Market Capitalization: Multiple Linear Regression on Stock Prices Thomas Averio
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9612

Abstract

This study purports to examine whether green accounting, debt default, and market capitalization affect stock prices in emerging markets, with a particular focus on Indonesia. The research uses consumer non-cyclicals sector companies in Indonesia as the sample. The observation period covers 2020 to 2024. The study implements multiple linear regression to analyze the data. The findings indicate that green accounting, debt default, and market capitalization each exert a significant and positive influence on stock prices, with a significance level of 0.000 for all independent variables. Furthermore, the coefficient of determination indicates that green accounting, debt default, and market capitalization explain 15.4% of the variation in stock prices. These results reinforce previous empirical studies and further confirm that investors strongly consider green accounting practices, debt levels, and market capitalization when making investment decisions.
Co-Authors Arif Budi Satrio Gama, Veronicha Maria Jona Chin Shiet Fa Jessie, Jessie Maria Kontesa Panesa, Inggrid Ricky Ricky Rumintar J.H. Marpaung Sisca Contesa Theresia Contesa