Article Per Year (5 Year)
p-Index From 2021 - 2026
2.223
P-Index
This Author published in this journals
All Journal Jurnal Tekun Profita : Komunikasi Ilmiah dan Perpajakan SULUH: Jurnal Abdimas Monas: Jurnal Inovasi Aparatur MOVE: Journal of Community Service and Engagement Journal of Financial and Behavioural Accounting JAKPI Jurnal Riset Ekonomi dan Akuntansi Media Akuntansi Perpajakan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Contemporary Accounting and Business Pelita : Jurnal Penelitian, Terapan dan Aplikatif Journal of Economics and Management
Rista Bintara
Universitas Mercu Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
The Effect of Debt to Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress Hidayat, Andreas Josafat; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.445

Abstract

This study aims to analyze the effect of Debt Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The independent variables in this study are Debt Assets Ratio, Return on Assets, and Total Assets Turnover, while the dependent variable is Financial Distress which is measured using the Altman Z-Score. The data used are secondary data from property and real estate companies listed on the IDX and taken from the official website www.idx.co.id. This study uses a purposive sampling method by selecting 16 companies that meet the criteria as samples so that there are a total of 64 observation data. The analysis method used is multiple linear regression with the help of SPSS 26. The study results indicate that the Debt to Assets Ratio has a negative effect on Financial Distress, Return on Assets and Total Assets Turnover have no impact on Financial Distress.
The Influence of Good Corporate Governance Mechanism, Profitability, and Liquidity on Sustainability Disclosure Ramadoni, Lutfih; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.446

Abstract

This research aims to empirically test the influence of mechanisms Good Corporate Governance, profitability and liquidity on Sustainability Report disclosure. This research uses a quantitative approach with sampling used using a purposive sampling method, the analysis used in this research is multiple linear regression analysis managed via SPSS. The sample in this study consisted of 11 mining companies out of 75 mining companies reported to the IDX from 2019-2023. Corporate responsibilities that only prioritize economic interests must slowly begin to change. There are new concepts in sustainability, namely economics, environmental protection and social justice, all of which are expressed in Sustainability Reports. Therefore, this research aims to find things that can influence the disclosure of Sustainability Reports. The results of this research show that the independent board of commissioners has no influence on Sustainability Report disclosure, while the audit committee, profitability and liquidity influence Sustainability Report disclosure. For further research, it is hoped that other variables related to Sustainability Report disclosure can be added so that it can provide a broader picture.
Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia Bintara, Rista; Pernamasari, Rieke; Purwaningsih, Sri
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11840.2024

Abstract

This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.
The Effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance of Company Listed on the Indonesia Stock Exchange 2020-2022 Ariansyah, Rudy; Bintara, Rista
Monas: Jurnal Inovasi Aparatur Vol. 7 No. 1 (2025): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v7i1.232

Abstract

This study aims to analyze the effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance (Empirical Study of Company Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are company listed on the Indonesia stock Exchange that participated to The Public Disclosure Programme for Environmental Compliance (PROPER) by the Ministry of Environment and Forestry in the period 2020-2022 period totalling 86 companies by using purposive sampling technique. 65 companies were selected as sample. This study used panel data regression as the anlysis methode with software Eviews 12. The result showed that green accounting¸ managerial ownership, independent commissioners, audit committee and corporate social responsibility have positive effect on company’s financial performance.
Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan Fitria, Giawan Nur; Bintara, Rista
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6628

Abstract

The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.
Beyond Financial Growth: Do Governance and Profitability Drive Sustainability Transparency? Rahmawaty, Dinda; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.553

Abstract

Amidst increasing regulatory pressure for corporate accountability, sustainability reporting has become a strategic imperative for the energy sector. This study investigates the impact of profitability, institutional ownership, audit committee effectiveness, and firm size on sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a purposive sampling technique, a longitudinal dataset of 40 observations from 8 representative firms was analyzed. Data processing was conducted via multiple linear regression analysis. The empirical results demonstrate that profitability, audit committee, and firm size exert a significant positive influence on the extent of sustainability disclosure. Conversely, institutional ownership was found to have a negative effect. These findings underscore that internal corporate governance mechanisms and financial capacity are primary drivers in enhancing transparency and stakeholder accountability. This research provides practical insights for regulators and investors regarding the non-financial reporting landscape in high-impact industries.
Co-Authors Agustiningsih, Maulina Angela Dirman Ariansyah, Rudy Citra Sukmadilaga Dillak, Vaya Juliana Giawan Nur Fitria Hidayat, Andreas Josafat Manuela, Vieri Leonardo Marsyaf PALUPI, AGUSTIN Pinondang, Victor Putu Virra Indah Perdanawati, Luh Raden Mohamad Herdian Bhakti Rahmawaty, Dinda Ramadoni, Lutfih Riaty Handayani Rieke Pernamasari Roy Budiharjo Siti Sarpingah Srihadi Srihadi Triyani Budyastuti Yananto Mihadi Putra Zakarsi, Wahyudin