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PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK Desri Amalia Safangah; Nofryanti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.

PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Juli Ismanto; Iin Rosini; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.

PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK Desri Amalia Safangah; Nofryanti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.27

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.

PERAN CORPORATE GOVERNANCE MEMODERASI HUBUNGAN INVESTASI HIJAU DAN TEKANAN STAKEHOLDER DENGAN PENGUNGKAPAN EMISI KARBON Rupianna Tambunan; Iin Rosini; Nofryanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14688

Penelitian ini bertujuan untuk mengkaji peran tata kelola perusahaan dalam memoderasi hubungan antara investasi hijau dan tekanan stakeholder dengan pengungkapan emisi karbon pada perusahaan non-keuangan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggunakan 120 perusahaan sebagai sampel yang dipilih melalui teknik purposive sampling. Pengujian hipotesis dilakukan dengan model regresi linier data panel menggunakan software Eviews-12. Hasil penelitian menunjukkan bahwa investasi hijau dan tekanan stakeholder berpengaruh terhadap pengungkapan emisi karbon. Namun, tata kelola perusahaan tidak dapat memoderasi pengaruh investasi hijau terhadap pengungkapan emisi karbon, sementara tata kelola perusahaan dapat memoderasi pengaruh tekanan stakeholder terhadap pengungkapan emisi karbon.

Earning Persistence Moderates the Influence of Corporate Social Responsibility, Conservative Accounting, and Growth Opportunity on Earnings Response Coefficient Muhammad Ridho; Nofryanti; Holiawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10886

This study aims to analyze Purpose: the influence of Corporate Social Responsibility (CSR), accounting conservatism, and growth opportunity on the Earnings Response Coefficient (ERC), with earnings persistence as a moderating variable, in IDX80-listed companies over the 2021–2024 period. Methods: This research employs a quantitative approach using secondary data drawn from annual reports published on the official website of the Indonesia Stock Exchange (IDX). A purposive sampling technique yielded 42 companies and 168 firm-year observations. Data were analyzed using panel data regression, with model selection determined through the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by descriptive statistics, classical assumption tests, multiple linear regression, the F-test, the t-test, and Moderated Regression Analysis (MRA). Results: The results show that CSR and accounting conservatism do not significantly affect ERC, while growth opportunity has a significant effect on ERC; furthermore, earnings persistence moderates the relationship between CSR and ERC as well as between growth opportunity and ERC, but does not moderate the relationship between accounting conservatism and ERC. Implications: These findings imply that investors and analysts evaluating IDX80 firms should weigh growth opportunity and the persistence of reported earnings when interpreting earnings information, rather than relying on CSR disclosure or conservatism alone as signals of earnings quality, while for management and regulators they highlight that the market value of CSR initiatives may depend on the firm’s underlying earnings stability. Future research could extend the observation period, broaden the sample beyond IDX80, incorporate alternative measures of CSR, or test other potential moderating and mediating variables to deepen understanding of the determinants of the earnings response in the Indonesian capital market.

PENGARUH GREEN ACCOUNTING DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Holiawati; Dwi Siska Yulianti; Nofryanti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11404

Nilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan. Penelitian ini bertujuan menganalisis pengaruh Green accounting dan Free cash flow terhadap nilai perusahaan dengan Green intellectual capital sebagai variabel moderasi. Objek penelitian difokuskan pada 53 perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023 dengan total 159 data observasi. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling serta analisis regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penerapan Green accounting berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menegaskan bahwa praktik akuntansi ramah lingkungan mampu memberi sinyal positif kepada investor. Sebaliknya, Free cash flow berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, sehingga fleksibilitas arus kas tidak dipandang sebagai faktor utama dalam peningkatan nilai. Selain itu, Green intellectual capital tidak terbukti memoderasi hubungan Green accounting dengan nilai perusahaan, bahkan memperlemah pengaruh Free Cash Flow. Temuan ini menegaskan bahwa nilai perusahaan lebih ditentukan oleh strategi keberlanjutan melalui Green accounting, sementara pemanfaatan Free cash flow membutuhkan tata kelola yang lebih optimal untuk mendukung penciptaan nilai jangka panjang. Kata Kunci: Green accounting, Free Cash Flow, Green intellectual capital, Nilai Perusahaan

Pengaruh Auditor Switching, Kompleksitas Operasi Perusahaan, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar I Bursa Efek Indonesia Periode 2019-2023) Naungan Sihombing; Nofryanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

This study aims to analyze the influence of auditor switching, company operational complexity, and audit complexity on audit report lag in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This study uses a quantitative method with a multiple linear regression approach. The research sample was selected using purposive sampling techniques, resulting in 47 companies that met the criteria during the observation period, with a total of 235 observational data points. The data used were secondary data in the form of annual financial statements published by the companies. The research results show that partially, (1) Auditor Switching does not affect Audit Report Lag. (2) Company Operational Complexity has a positive and significant effect on Audit Report Lag. (3) Audit Complexity does not significantly affect Audit Report Lag. These findings indicate that the more complex a company's operations, the longer it takes for the auditor to complete the financial statement audit process.

ANALISIS PERTUMBUHAN KINERJA KEUANGAN PADA BANK (STUDI KASUS PADA 10 BANK DENGAN LABA TERBESAR DI INDONESIA PERIODE AGUSTUS 2025) Dina Martiyastuti; Mimi Triyana; Saskia Auliya Rahmah; Nofryanti
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2395

Untuk mencapai profitabilitas yang optimal, perusahaan harus mengelola berbagai faktor keuangan dan operasional secara efektif yang berkontribusi pada maksimalisasi laba. Di antara faktor-faktor ini, kredit, dana pihak ketiga, aset, dan pendapatan bunga memainkan peran penting dalam memengaruhi pertumbuhan laba. Elemen-elemen ini penting dalam mendukung dan memperluas operasi bisnis. Semakin efisien sumber daya ini digunakan, semakin baik kinerja operasional perusahaan, yang pada akhirnya mengarah pada peningkatan laba bersih. Penelitian ini bertujuan untuk menganalisis antar hubungan pertumbuhan kredit, dana pihak ketiga, aset, dan pendapatan bunga terhadap pertumbuhan laba di sepuluh bank dengan profitabilitas tertinggi di Indonesia. Data yang digunakan dalam penelitian ini berupa laporan keuangan yang berada di website resmi Bursa Efek Indonesia dan publikasi dari masing-masing Perusahaan sampel. Teknik analisis data menggabungkan pendekatan kuantitatif komparatif dengan menganalisa antar variabel dan menghitung pertumbuhan rata-rata laba bank yang memiliki profit tertinggi berdasarkan data laporan keuangan yang sudah terbit. Populasi penelitian ini terdiri dari laporan keuangan yang terdaftar di Otoritas Jasa Keuangan (OJK) periode Agustus 2024 dan Agustus 2025. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan sampel terpilih terdiri dari neraca dan laporan laba rugi dari sepuluh bank. Hasil penelitian ini menunjukkan bahwa pertumbuhan kredit, dana pihak ketiga, aset, dan pendapatan bunga saling memiliki keterkaitan terhadap pertumbuhan laba. Temuan ini menunjukkan bahwa selain indikator pertumbuhan kredit, dana pihak ketiga, aset, dan pendapatan bunga pada bank-bank yang diamati terdapat faktor lain yang memiliki hubungan terhadap pertumbuhan laba, seperti faktor internal ataupun eksternal di luar faktor-faktor yang diteliti dalam studi ini.

Dewan Direksi Memoderasi Green Intellectual capital, dan Ownership Structure, Terhadap Nilai Perusahaan Aldy Friyansyah; Nofryanti; Iin Rosini
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/g947cd57

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh Green Intellectual capital (GIC) dan Ownership Structure (kepemilikan institusional dan kepemilikan manajerial) terhadap nilai perusahaan, serta menguji peran Dewan Direksi sebagai variabel moderasi. Objek penelitian ini difokuskan pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Teknik pengambilan sampel menggunakan metode purposive sampling dengan total observasi sebanyak 153 sampel data. Analisis data dilakukan dengan regresi data panel menggunakan pendekatan Fixed Effect Model (FEM) melalui software EViews 12. Hasil penelitian menunjukkan bahwa Green Intellectual capital berpengaruh signifikan terhadap nilai perusahaan namun dengan arah negatif, sedangkan kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Lebih lanjut, hasil uji moderasi membuktikan bahwa Dewan Direksi tidak mampu memoderasi hubungan antara Green Intellectual capital, kepemilikan institusional, maupun kepemilikan manajerial terhadap nilai perusahaan. Hasil ini mengindikasikan bahwa investasi jangka pendek pada aset hijau masih dinilai sebagai beban oleh pasar, dan efektivitas pengawasan tata kelola belum optimal dalam meningkatkan nilai pasar perusahaan. Kata Kunci : Green Intellectual capital, Ownership Structure, Dewan Direksi, Nilai Perusahaan,

The Effect of Tax Avoidance and Capital Structure on Firm Value With Firm Size as a Moderating Variable Sehabul Mukhlis; Nofryanti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6196

Abstract This study aims to examine the effect of tax avoidance and capital structure on firm value with firm size as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research employed a quantitative method with a causal associative approach. The population consisted of 91 mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 19 companies with a total of 95 observations. Secondary data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that tax avoidance has a positive and significant effect on firm value, capital structure has no significant effect on firm value, and firm size moderates the relationship between tax avoidance, capital structure, and firm value.

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