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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Measurement : Jurnal Akuntansi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI AFEBI Economic and Finance Review SENTRALISASI Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Accounting Global Journal Global Financial Accounting Journal Jurnal Akuntansi Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Journal Corner of Education, Linguistics, and Literature Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Perwira Journal of Economics and Business (PJEB) Akuntansi Pajak dan Kebijakan Ekonomi Digital International Research Journal of Business Studies Jurnal Kajian Ekonomi dan Perbankan Syariah AKRUAL : Jurnal Akuntansi dan Keuangan` Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Accounting Unipa
Mohamad Taufik Azis
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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An Evidence-Based Learning Perspective on the Relationship Between Profitability, EVA, and MVA with Stock Returns in Indonesia’s Mining Sector Yulia, Amanda; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.562

Abstract

This study aimed to examine the effect of Profitability, Economic Value Added (EVA), and Market Value Added (MVA) on stock returns in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The data used is secondary data from the financial reports of companies in the mining sector listed on the IDX. The research sample consists of 38 companies with a study period of 4 years, resulting in 152 firm-year observations. The sample was selected using purposive sampling, with data obtained through the official IDX website. Panel data regression analysis and hypothesis testing were conducted using EViews 12SV software.The results show that profitability has a significant positive effect on the stock returns of mining sector companies. EVA has a negative but insignificant effect on stock returns, while MVA has a significant positive effect on stock returns. Simultaneously, profitability, EVA, and MVA have a significant positive influence on stock returns in the mining sector. This empirical evidence not only contributes to the literature on value-based performance measures but also provides a strong foundation for evidence-based learning in higher education. By linking valuation metrics with real-world stock performance, the study supports the teaching of corporate finance, capital markets, and financial literacy in an Indonesian context.
Leverage, Firm Size, and Environmental Performance as Determinants of Carbon Emission Disclosure: An Educational Perspective of Energy and Industrial Sector Firms Listed on the Indonesia Stock Exchange Alamanda, Kartika Inayah; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.563

Abstract

This study examined the influence of leverage, firm size, and environmental performance on carbon emission disclosure among energy and industrial sector firms listed on the Indonesia Stock Exchange during the 2021–2024 period. The analysis reveals that leverage and firm size do not have a significant impact on disclosure, indicating that debt levels and organizational scale are not central determinants of environmental transparency. Conversely, environmental performance—measure through the PROPER rating—exerts a positive and significant influence, suggesting that firms with stronger environmental achievements demonstrate greater commitment to disclosing carbon-related information. Framed within an educational perspective, these findings highlight the critical role of environmental accountability in shaping organizational learning, stakeholder awareness, and the dissemination of sustainability values. The results contribute to both academic and practical knowledge by emphasizing that environmental responsibility, rather than financial or structural attributes, is a more effective driver of carbon disclosure. This reinforces the importance of integrating sustainability and disclosure practices into corporate training, higher education curricula, and professional development initiatives to cultivate long-term awareness and accountability.
The Effect of Financial Performance, Environmental Performance, and Carbon Emission Disclosure on Firm Value: A Cognitive Learning Preferences Perspective Sari, Intan; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of financial performance, environmental performance, and carbon emission disclosure on firm value. The research population consists of energy and basic materials sector companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2023, with a final sample of 33 companies. Data were obtained from financial reports, sustainability reports accessed via IDX and company websites, as well as PROPER KLHK documentation. The study employs a quantitative approach with panel data regression analysis. The findings reveal that financial performance has a significant positive effect on firm value, whereas environmental performance and carbon emission disclosure do not demonstrate significant effects. Beyond its empirical contribution, this study also offers implications for business education, particularly in aligning sustainability and financial analysis with cognitive learning preferences. By integrating these findings into diverse instructional modalities, educators can foster a deeper understanding of the interplay between financial performance, environmental responsibility, and corporate value among future professionals.
DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON Shabrina Isalati, Nadhiya; Taufik Azis, Mohammad; Hadiwibowo, Imam
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13203

Abstract

This study aim to examine and analyze the effect of the fraud hexagon factor as proxied by financial stability, ineffective monitoring, auditor change, director change, frequent number of CEO's picture and political connection on financial statement fraud in the food and beverage sub sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population of this study amounted to 76 companies. 44 companies were selected as research samples based on purposive sampling, so there were 132 sample data. The data analysis method used is logistic regression analysis. The results show that financial stability and frequent number of CEO's picture have a positive effect on financial statement fraud, auditor change has a negative effect on financial statement fraud. Meanwhile, ineffective monitoring, director change and political connection have no effect on financial statement fraud.
Pengaruh Struktur Modal, Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan Destri Rachman Audry; Mohammad Taufik Azis; Mohamad Djadjuli
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1205

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas, dan keputusan investasi terhadap nilai perusahaan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Jumlah sampel dalam penelitian ini sebanyak 25 perusahaan dengan total 75 observasi. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap nilai perusahaan yang diukur dengan Price to Book Value (PBV). Sebaliknya, profitabilitas yang diproksikan dengan Return on Assets (ROA) dan keputusan investasi yang diukur dengan Price Earning Ratio (PER) tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa investor lebih sensitif terhadap risiko keuangan yang ditimbulkan oleh struktur modal perusahaan dibandingkan indikator kinerja keuangan lainnya. Implikasi dari penelitian ini adalah pentingnya bagi manajemen untuk mempertimbangkan struktur modal yang optimal dalam rangka menjaga kepercayaan investor dan meningkatkan nilai perusahaan.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Kepemilikan Publik Terhadap Nilai Perusahaan (Studi Kasus pada Sektor Perbankan) Shifa Natasya; Mohammad Taufik Azis; Surono, Surono
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1202

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan yang terdiri dari kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik regresi data panel menggunakan Fixed Effect Model (FEM). Sampel penelitian terdiri dari 8 perusahaan perbankan dengan total observasi sebanyak 32 data. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. Sementara itu, kepemilikan publik berpengaruh negatif terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa meskipun partisipasi publik dalam kepemilikan saham meningkat, kurangnya keterlibatan aktif dalam pengambilan keputusan membuat kontribusinya terhadap peningkatan nilai perusahaan menjadi terbatas. Penelitian ini memberikan kontribusi teoretis terhadap literatur tata kelola perusahaan serta implikasi praktis bagi investor dan regulator dalam menyusun struktur kepemilikan yang optimal.
THE ROLE OF THE ENVIRONMENT, FINANCIAL PERFOMANCE, AND MEDIA EXPOSURE IN CARBON EMISSION DISCLOSURE Cahyaningrum, Chelsie; Hadiwibowo, Imam; Azis, Mohammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18117

Abstract

The study aims to analyze the impact of environmental performance, financial performance, and media exposure on carbon emission disclosure. The population used is the energy and basic materials sector companies listed on the Indonesian Stock Exchange in 2021-2023, with a total sample used of as many as 28 companies. This study uses eviews 8 as a measure. The data sources used in this research are from financial reports and sustainability reports accessed from both the BEI and company websites as well as PROPER KLHK. The results of this study showed that environmental performance and financial performance had no influence on the disclosure of carbon emissions, while media exposure had an influence over carbon disclosures.
Pengaruh Dewan Komisaris, Komite Audit, Intellectual Capital Disclosure, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Yulia, Nakhla; Hadiwibowo, Imam; Azis, Mohammad Taufik
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.11194

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komite audit, intellectual capital disclosure, dan kepemilikan manajerial terhadap kinerja keuangan. Sampel dalam penelitian ini berjumlah sebanyak 37 sampel dari 113 populasi perusahaan sektor konsumen primer yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode pengambil sampel dalam penelitian menggunakan teknik purposive sampling. Metode analisis penelitian menggunakan Regresi Linier Berganda. Data bersumber dari data sekunder berupa laporan tahunan atau laporan keuangan perusahaan yang diperoleh dari website https://www.idx.co.id dan website perusahaan terkait. Hasil penelitian menunjukkan bahwa variabel intellectual capital disclosure secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan variabel dewan komisaris, komite audit, dan kepemilikan manajerial secara parsial tidak berpengaruh terhadap kinerja keuangan.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRESS SEBAGAI VARIABLE MODERASI Asri Lestari, Fauziah; H, Imam; Azis, Mohammad Taufik
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6553

Abstract

Konservatisme Akuntansi adalah suatu prinsip kehati-hatian dalam penyusunan laporan keuangan. Kehati-hatian ini dapat dilakukan dengan tidak terburu-buru dalam mengakui pendapatan atau laba tetapi perusahaan harus segera mengakui kewajiban yang kemungkinan akan terjadi. Penelitian ini bertujuan untuk mengetahui apakah leverage, ukuran perusahaan, risiko litigasi berpengaruh terhadap konservatisme akuntansi dengan financial distress sebagai moderasi. Penelitian ini dilakukan menggunakan SPSS 25 dengan Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling sehingga diperoleh sebanyak 20 sampel perusahaan sektor Industri Healthcare, Tahun pengamatan selama 3 tahun yaitu tahun 2020 sampai 2022. Hasil penelitia ini membuktikan bahwa risiko litigasi berpengaruh terhadap konservatisme akuntansi. Leverage dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi. Financial distress mampu memoderasi leverage dan risiko litigasi terhadap konservatisme akuntansi namun financial distress tidak mampu memoderasi ukuran Perusahaan terhadap konservatisme akuntansi.
Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA Score Model of Financial Distress Analysis in Retail Companies Tiana Putri, Inggit; Hadiwibowo, Imam; Taufik Azis, Mohammad
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the predictions of the Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, and CA-Score models for retail sector companies listed on the IDX for the 2019-2022 period for financial distress. In this study, a sample of 20 companies in the retail sector was used for the 2019-2022 period using 80 financial reports. The research sample was determined by purposive sampling technique. The data used in this research is secondary data. The data analysis method used is quantitative data analysis. The conclusion of this study is that the most accurate and suitable model for predicting financial distress in retail companies listed on the IDX in the 2019-2022 period is the Grover model. Keywords: Springate, Ohlson, Altman Z-Score, Zmijewski, Grover, CA-Score
Co-Authors Alamanda, Kartika Inayah Aldi Pranadika Alma, Lulu Haini Anisa Fauzi Anzalna Fadhila Rahmi Aprilia, Restia Asri Lestari, Fauziah Azira, Indah Nur Cahyaningrum, Chelsie Dahlia, Ake Deliyanti, Tria Destri Rachman Audry Dewi, Vinda Auralia Kesuma Dian Kusumawati Djajuli, Mohamad Dwi Yanti, Sukma Fakhrurrozy, Fakhrurrozy Fauziah, Tia Lestari Febriyani, Nadila Fini Iisyatirroodliyah Henuari H, Imam Hadiwibowo, Imam Hapsa Kuzaemah Ika Kartika Intan Sari Isra Umami Widianingsih Istiqomah Nur Fitriyah Itat Tatminah Jufri, Ali Juniar, Mirna Kusuma, Indah Ayu Leny Maharani Lili Maslikha Limarty, Dwi Maeti Maeti Maulidya, Putri Melansari Siti Nurtiara Merry Sukartini Mery Sukartini Mery Sukartini2 Mohamad Djadjuli Mohamad Djadjuli Nadhiya Shabrina Isalati Oktavia Friscilawati, Rizky Olivia Angie, Silvi Romaningsih, Ratu Siti SAFITRI, NABILA Shabrina Isalati, Nadhiya Shifa Natasya Sukartini, Merry Sukartini, Mery Sukma Dwi Yanti Surono Surono Surono Surono Surono Tiana Putri, Inggit Trizka Alyaa Herdina Yulia, Amanda Yulia, Nakhla Yulianty, Puspa Dewi