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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Perwira Journal of Economics and Business (PJEB) International Research Journal of Business Studies Jurnal Kajian Ekonomi dan Perbankan Syariah
Mohamad Taufik Azis
Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Imam Hadiwibowo; Maeti Maeti; Mohammad Taufik Azis; Ali Jufri
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.758

Abstract

Pendapatan terbesar negara Indonesia yaitu berasal dari pajak, tetapi wajib pajak khususnya perusahaan cenderung melakukan penghindaran pajak untuk meminimalkan pembayaran pajaknya. Dan ada beberapa faktor yang mempengaruhi perusahaan untuk menghindari pajak. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara penghindaran pajak dengan profitabilitas, manajemen laba, dan ukuran perusahaan. Semua perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2021 merupakan populasi untuk analisis ini. Metode pengambilan sampel adalah purposive sampling, dimana sampel penelitian ini adalah 22 perusahaan sub sektor makanan dan minuman periode 4 tahun berturut-turut sehingga total sampel sebanyak 88. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Sedangkan secara parsial manajemen laba tidak berpengaruh positif terhadap penghindaran pajak.Kata-kata Kunci: Profitabilitas, Manajemen Laba, Ukuran Perusahaan, Penghindaran Pajak
Earnings Quality Determinants: Evidence from Transportation and Logistics Companies Trizka Alyaa Herdina; Imam Hadiwibowo; Mohammad Taufik Azis
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22334

Abstract

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.
Evaluating Financial Performance Based On Environmental Performance, Environmental Costs, and Environmental Disclosure Safitri, Nabila; Hadiwibowo, Imam; Azis, Mohammad Taufik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.242-256

Abstract

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.
Analisa Kinerja Perbankan Syariah Indonesia Ditinjau Dari Maqasyid Syariah Mohammad Taufik Azis
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 1 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v10i1.2808

Abstract

AbstrakKinerja perbankan syariah tidak hanya terdiri dari aspek keuangan , tetapi juga dilihat dari aspek syariah atau muqasyid syariah. Sehingga pengukuran kinerja bank syariah dari aspek syariah merupakan sesuatu yang penting dan diperlukan dalam mengukur kinerja perbankan syariah. Penelitan ini bertujuan untuk menganalisa kinerja perbankan syariah di Indonesia dilihat dari aspek muqosyd syariah dengan menggunakan Index Muqasyid Syariah ( IMS ). Objek penelitan  yang di gunakan adalah 11 bank dari 12 bank syariah di Indonesia. Data yang digunakan berdasarkan laporan tahunan kesebelas bank tersebut dari periode 2011 – 2015.Hasil penelitian ini menunjukan bahwa pengukuran kinerja keuangan dapat dilakukan dengan pendekatan model IMS. Hasil penelitan ini menunjukan bahwa Bank Panin Syariah berada di tingkat pertama dan Bank Mega Syariah berada di tingkat kesebelas dalam model Index Muqasyid Syariah.Kata kunci : Perbankan Syariah, Muqasyid Syariah AbstractSharia banking performance not only consists of financial aspects, but also seen from the aspect of sharia or muqasyid sharia. So that the measurement of Islamic banking performance from the aspect of sharia is something that is important and necessary in measuring the performance of sharia banking.This research aims to analyze the performance of Islamic banking in Indonesia viewed from the aspect of muqosyd syariah using Index Muqasyid Syariah (IMS). The research object used is 11 banks from 12 sharia banks in Indonesia. The data used is based on the eleventh annual bank report from the period 2011 - 2015.The results of this study indicate that the measurement of financial performance can be done with the IMS model approach. The results of this research show that Bank Panin Syariah is at the first level and Bank Mega Syariah is at the eleventh level in Index Muqasyid Syariah model. Keywords: Sharia Banking, Muqasyid Syariah
Green Innovation as a Mediator between CSR, Ownership Concentration, and Financial Performance Dewi, Vinda Auralia Kesuma; Hadiwibowo, Imam; Azis, Mohammad Taufik
International Research Journal of Business Studies Vol. 17 No. 3 (2024): December 2024 - March 2025
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.3.293-315

Abstract

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.
THE INFLUENCE OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON FIRM VALUE Dahlia, Ake; Hadiwibowo, Imam; Azis, Mohammad Taufik
Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 2 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V34I22024.268-283

Abstract

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.
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Deliyanti, Tria; Hadiwibowo, Imam; Azis, Mohammad Taufik
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.407

Abstract

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.
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON INDICATIONS OF TAX AVOIDANCE hadiwibowo, imam; Azis, Mohammad Taufik; Aprilia, Restia
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.113

Abstract

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.
PENGARUH BIAYA LINGKUNGAN, LEVERAGE, DAN KOMPETISI TERHADAP PENGUNGKAPAN EMISI KARBON PADA SEKTOR TRANSPORTASI DAN LOGISTIK Fakhrurrozy, Fakhrurrozy; Azis, Mohammad Taufik; Surono, Surono
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.2968

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, leverage, dan kompetisi terhadap pengungkapan emisi karbon pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2021 hingga 2024. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa biaya lingkungan memiliki pengaruh negatif terhadap pengungkapan emisi karbon, yang mengindikasikan bahwa semakin tinggi biaya lingkungan, perusahaan cenderung mengurangi tingkat pengungkapan emisi karbon. Sebaliknya, leverage dan kompetisi masing-masing berpengaruh positif terhadap pengungkapan emisi karbon, menunjukkan bahwa perusahaan dengan struktur modal yang lebih tinggi dan tingkat kompetisi yang kuat cenderung meningkatkan keterbukaan informasi terkait emisi karbon. Selain itu, secara simultan biaya lingkungan, leverage, dan kompetisi berpengaruh terhadap pengungkapan emisi karbon. Temuan ini memberikan implikasi penting bagi perusahaan dan regulator dalam mendorong transparansi lingkungan khususnya di sektor transportasi dan logistik.
Co-Authors Anisa Fauzi Aprilia, Restia Dahlia, Ake Deliyanti, Tria Dewi, Vinda Auralia Kesuma Fakhrurrozy, Fakhrurrozy Hadiwibowo, Imam Hapsa Kuzaemah Isra Umami Widianingsih Itat Tatminah Jufri, Ali Leny Maharani Lili Maslikha Maeti Maeti Mohamad Djadjuli Nadhiya Shabrina Isalati SAFITRI, NABILA Sukma Dwi Yanti Surono Surono Trizka Alyaa Herdina