Article Per Year (5 Year)
p-Index From 2021 - 2026
2.096
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Akuntabel : Jurnal Ekonomi dan Keuangan Buletin Poltanesa Jurnal Investasi Islam ABDI EQUATOR Golden Ratio of Auditing Research Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Trisakti PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Syarif M. Helmi
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak.
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Examining Profitability: Through The Lens of Board Age Diversity in Indonesian Manufacturing Firms Florence Melvin Tewal; Rusliyawati; Syarif M. Helmi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1542

Abstract

Further insight into the impact of company size, tax planning, and leverage towards profitability through the perspective of board age diversity. Manufacturing companies of various sub-sectors that earn positive income listed on the Indonesia Stock Exchange as per the year under research are the population used. The number of companies used as samples in this study was 23, with three years of observation (2022-2024). The study uses secondary data from their companies' official websites and the Indonesian Stock Exchange. It uses a quantitative method that uses panel data regression analysis and will conduct the Chow and Hausman tests to determine the regression analysis processed with the Eviews 12 application. The research results state that company size positively affects profitability. In line with that, tax planning has a positive effect on profitability as well. Meanwhile, leverage has a negative influence on profitability. It was also found that board age diversity moderates the correlation of company size and tax planning on profitability, so any decision-making process leads to increased profitability. However, board age diversity cannot moderate the relationship between leverage and profitability.
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector Tiara; Khristina Yunita; Syarif M. Helmi
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.445

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana pengungkapan informasi Lingkungan, Sosial, dan Tata Kelola (ESG) serta struktur modal memengaruhi nilai perusahaan, baik secara terpisah maupun bersama-sama, pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2022 dan 2024. Metode yang digunakan adalah analisis asosiatif kuantitatif, dengan memanfaatkan informasi yang dikumpulkan dari laporan tahunan dan dokumen keberlanjutan. Dengan menggunakan teknik purposive sampling, penelitian ini berhasil mengidentifikasi 39 perusahaan dan total 117 pengamatan, yang dianalisis menggunakan Eviews-12. Temuan penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, struktur modal ditemukan memiliki efek positif dan signifikan. Selain itu, kedua variabel tersebut memberikan pengaruh yang signifikan. Temuan ini menunjukkan bahwa kebijakan struktur modal tetap menjadi pendorong utama nilai pasar, sementara upaya untuk meningkatkan transparansi ESG memerlukan strategi yang lebih efisien agar tidak dipandang oleh investor sekadar sebagai beban biaya tambahan.
Co-Authors Ahmad Kurniadi Auro Osti Berliana Hutabarat Elok Heniwati Fera Damayanti Florence Melvin Tewal Gita Desyana Gloria Noviana Handika Prima Tarigan Haryono Helisa Noviarty Hernawan Harsono Khristina Yunita Leonardus Acon Lila Shafrila Arifin Muhammad Fahmi Muhammad Khairul Anam Nella Yantiana Nina Febriana Dosinta Rafles Ginting Rusliyawati Rusliyawati, Rusliyawati Soraya Nurfiza Tiara Umiaty Hamzani