Articles
<![CDATA[Earnings Quality Determinants: Evidence from Transportation and Logistics Companies ]]>
<![CDATA[Trizka Alyaa Herdina]]>;
<![CDATA[Imam Hadiwibowo]]>;
<![CDATA[Mohammad Taufik Azis]]>
<![CDATA[ JAFFA Vol 11, No 2 (2023): October ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v11i2.22334
<![CDATA[Companies with good earnings quality are companies that have stable and sustainable income. This research was conducted with the aim of testing whether there is an effect of Investment Opportunity Set, leverage, and liquidity on earnings quality. The objects used are transportation and logistics companies listed on the IDX for the 2018-2022 period as many as 31 companies. This research is a descriptive research with a quantitative approach. The sampling method used purposive sampling technique. There were 17 companies that met the sample criteria with 5 years of observation, so the total sample was 85 samples. The data used is secondary data sourced from the company's financial statements accessed through the website www.idx.co.id. The method applied is multiple linear regression analysis with the IBM SPSS Version 25 application. This research partially shows the results that Investment Opportunity Set and liquidity do not affect earnings quality, while leverage affects earnings quality. Taken together Investment Opportunity Set, leverage, and liquidity affect the quality of earnings.]]>
<![CDATA[A Model of Creativity for Regional Culinary MSMEs: Developing Innovative Strategies ]]>
<![CDATA[Yulianty, Puspa Dewi]]>;
<![CDATA[Aziz, Muhammad Taufik]]>
<![CDATA[ SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v13i3.3355
<![CDATA[In tight business competition and disruptive environmental conditions, the performance of Culinary MSMEs is the main support for economic growth. This research analyzes the influence of emotional intelligence and cognitive abilities on the creativity and business performance of Culinary MSMEs. This is quantitative research using the structural equation modeling method with Smart-PLS software. The data in this research is primary data obtained through distributing questionnaires to respondents consisting of 190 Muhammadiyah Culinary MSEs in the Cirebon. The results of the analysis show that intelligence and creativity of employees influence the business performance of Culinary MSMEs, while cognitive ability does not influence the performance of Culinary MSMEs. Furthermore, this research finds that emotional intelligence and cognitive ability influence the creativity of Culinary MSMEs.]]>
<![CDATA[Evaluating Financial Performance Based On Environmental Performance, Environmental Costs, and Environmental Disclosure ]]>
<![CDATA[Safitri, Nabila]]>;
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Azis, Mohammad Taufik]]>
<![CDATA[ MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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DOI: 10.26714/mki.14.2.2024.242-256
<![CDATA[This study examines the relationship between environmental performance, environmental costs, and environmental disclosures with financial performance among companies in the basic materials and consumer non-cyclical sectors listed on the Indonesia Stock Exchange from 2021-2023. Utilizing a quantitative approach with multiple linear regression analysis, the study reveals that environmental disclosure positively impacts financial performance, while environmental performance and environmental costs show no significant effect. The findings indicate that transparent sustainability reporting enhances stakeholder confidence and company reputation, contributing to improved financial outcomes. The results align with legitimacy theory, emphasizing the importance of aligning corporate activities with societal norms to achieve long-term financial stability. Despite the increasing global emphasis on sustainability, the study underscores the need for greater public awareness and investment in environmental initiatives to realize their full financial benefits.]]>
<![CDATA[The Impact of Tax Avoidance, Tax Risk, Profitability, and Institutional Ownership on Cost of Debt ]]>
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Olivia Angie, Silvi]]>;
<![CDATA[Taufik Azis, Mohammad]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 2 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i2.9513
<![CDATA[Purpose - This study intends to investigate the influence of tax avoidance variables, tax risk, profitability, and institutional ownership on debt costs. Research Method - This study uses 9 infrastructure firms listed on the Indonesia Stock Exchange (ISE) from 2019 to 2023 were examined using a purposive sampling method. The analysis for this study employed multiple linear regression modeling. Findings - The study findings indicate that tax avoidance and tax risk positively influence the cost of debt, whereas profitability and institutional ownership have no impact on it. Implication - Tax avoidance and tax risk affect the cost of debt as creditors view them as indicators of increased risk, leading to higher interest rates and additional monitoring expenses. Conversely, profitability and institutional ownership do not have a significant impact. These findings emphasize the necessity of effective tax risk management and governance to ensure financial stability and lower the cost of debt.]]>
<![CDATA[Green Innovation as a Mediator between CSR, Ownership Concentration, and Financial Performance ]]>
<![CDATA[Dewi, Vinda Auralia Kesuma]]>;
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Azis, Mohammad Taufik]]>
<![CDATA[ International Research Journal of Business Studies Vol. 17 No. 3 (2024): December 2024 - March 2025 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.17.3.293-315
<![CDATA[This study examines the mediating role of green innovation in the relationship between Corporate Social Responsibility (CSR), Ownership Concentration (OC), and Financial Performance (FP) in the energy and basic materials sector in Indonesia. Data from 20 companies from 2020 to 2023 were analyzed using panel data regression and Sobel test. The findings show that CSR positively affects GI but has no significant direct effect on FP. Meanwhile, OC has no significant effect on GI and a negative effect on FP. Additionally, GI negatively affects financial performance but mediates the positive relationship between CSR and FP. However, GI does not significantly mediate the relationship between OC and FP. These results highlight the importance of aligning sustainable practices with a company's long-term strategy to enhance company value. This research contributes to understanding the dynamic interaction between CSR, governance structure, and innovation in achieving sustainability and profitability goals.]]>
<![CDATA[THE INFLUENCE OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON FIRM VALUE ]]>
<![CDATA[Dahlia, Ake]]>;
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Azis, Mohammad Taufik]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 2 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V34I22024.268-283
<![CDATA[Introduction: This study aims to determine the effect of green accounting, corporate social responsibility and profitability on firm value. Methods: This research uses a quantitative method with a descriptive approach, with a research sample of 18 energy sector companies listed on the Indonesia Stock Exchange between 2021-2023. The data used is secondary data. This research uses Eviews 8 software to test panel data regression. Results: The results showed that green accounting and CSR have no effect on firm value. However, profitability has a significant effect on firm value, which shows that higher profitability will increase shareholder wealth and company valuation. Conclusion and suggestion: This study concludes that although profitability plays an important role in determining firm value, currently green accounting and CSR disclosure have no significant effect on firm value due to data limitations and investor priorities. Future research should be expanded to include additional factors, such as environmental performance and investment decisions, and increase the sample size for broader generalization. Companies are advised to increase transparency and standardization in environmental reporting to build stakeholder trust and strengthen their market position.]]>
<![CDATA[PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Deliyanti, Tria]]>;
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Azis, Mohammad Taufik]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v5i1.407
<![CDATA[This research aims to examine the effect of Environmental Social Governance (ESG), Intellectual Capital (IC), and Sales Growth on the financial performance of non-financial companies listed on the IDX ESG Leaders in 2020-2023. The research method uses a quantitative approach with secondary data from annual financial reports and sustainability, and uses purposive sampling with a sample of 15 companies. Data analysis techniques include normality, multicollinearity, heteroscedasticity, and panel data regression tests with chow and hausman tests. The results showed that ESG has no significant effect on financial performance, while IC has a significant positive effect, and Sales Growth has no significant effect. The implication of this study is that companies need to focus on managing Intellectual Capital to improve financial performance, while ESG implementation and sales growth require a more mature strategy to have a positive impact on financial performance. This indicates that while ESG practices are important for long-term sustainability, and sales growth is an indicator of business expansion, their influence on financial performance can vary and is not always significant without proper management.]]>
<![CDATA[The Impact of Ownership Concentration on the Cost of Equity Capital with Earnings Management as a Mediating Variable ]]>
<![CDATA[Zunfani, Rita Mutiara]]>;
<![CDATA[Hadiwibowo, Imam]]>;
<![CDATA[Azis, Muhammad Taufik]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025 ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
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DOI: 10.33633/jpeb.v10i1.11467
<![CDATA[This study investigates the impact of ownership structure and earnings management on equity costs and explores whether earnings management mediates the relationship between ownership concentration and equity costs in technology companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Ownership structure is assessed based on the largest shareholders, while earnings management is measured through discretionary accruals using the Modified Jones Model. The sample comprises 13 companies with 65 observations, selected through purposive sampling and analyzed using multiple linear regression with EViews 8. The findings indicate that while ownership concentration can lower equity costs, it does not influence earnings management, and earnings management does not affect equity costs. Additionally, earnings management does not mediate the link between ownership concentration and equity costs, as major shareholders prioritize transparency in financial statements. Future research should consider different variables and include other sectors, such as mining and banking, to provide a more comprehensive and relevant understanding of equity costs across various industries and offer improved recommendations for companies and investors.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON INDICATIONS OF TAX AVOIDANCE ]]>
<![CDATA[hadiwibowo, imam]]>;
<![CDATA[Azis, Mohammad Taufik]]>;
<![CDATA[Aprilia, Restia]]>
<![CDATA[ International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre ]]>
Publisher : <![CDATA[Sekolah tinggi ilmu ekonomi pemuda ]]>
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DOI: 10.48024/ijgame2.v4i1.113
<![CDATA[Taxes are the biggest contribution to the growth of a country, including Indonesia. On the other hand, many taxpayers consider taxes a burden that can reduce income, so many taxpayers still try to carry out indications of tax avoidance. The aim of this research is to determine the effect of profitability, leverage, and capital intensity on indications of tax avoidance. In this research, indications of tax avoidance can be measured using CTTOR. Research carried out by the author using a purposive sampling method obtained 67 sample companies in the property and real estate industries listed on the Indonesia Stock Exchange for the 2020–2022 period. The analytical method used is multiple linear regression analysis using SPSS V24. In this research, the results obtained partially show that profitability has a negative effect on indications of tax avoidance and leverage has a positive effect on indications of tax avoidance. while capital intensity has no effect on tax avoidance. simultaneously shows that profitability, leverage, and capital intensity influence indications of tax avoidance.]]>
<![CDATA[Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur Tahun 2020-2024 ]]>
<![CDATA[Arsipah Arsipah]]>;
<![CDATA[Taufik Azis]]>;
<![CDATA[Surono Surono]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v2i4.1306
<![CDATA[This study aims to analyze the effect of Good Corporate Governance mechanisms on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The GCG mechanism in question includes institutional ownership, board of directors, board of commissioners, and audit committee. The company's financial performance is measured using the Return on Assets (ROA) indicator. This research approach uses quantitative methods with panel data regression analysis techniques. The population in this study consisted of all infrastructure companies listed on the IDX during the observation period, and purposive sampling technique was used to determine the sample in accordance with certain criteria. The test results show that partially, only the audit committee variable has a positive and significant effect on financial performance. Meanwhile, the variables of institutional ownership, board of directors, and board of commissioners did not show a significant effect. These findings reinforce the importance of the audit committee's role in overseeing and ensuring effective governance to support the improvement of the company's financial performance.]]>
