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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS MANAJEMEN DEWANTARA JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kesehatan Tambusai Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia JER Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammdiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH KUALITAS AUDIT, PERGANTIAN AUDITOR, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI Fakhriyah, Ananda Laili; Bawono, Andy Dwi Bayu
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13176

Abstract

The objective of this study is to examine the impact of audit quality, auditor turnover, and operational complexity on the duration of audit reports, with a particular focus on the moderating role of board gender diversity. The research conducted is quantitative in nature and utilizes secondary data. The population under study consists of manufacturing companies that were listed on the IDX between 2019 and 2021. The data collection process employed a purposive sampling technique, utilizing annual financial report data obtained from either the IDX or the company's website. The overall sample size consisted of 276 individuals. The research employed multiple regression analysis and MRA utilizing SPS version 25.0 as the data analysis approach. The findings derived from the conducted tests indicate that there is no significant impact of auditor changes and the complexity of firm operations on audit report lag. However, it is observed that audit quality has a detrimental effect on audit report lag. The moderating effect of board gender diversity on the relationship between audit quality, auditor turnover, and the complexity of firm operations on audit report lag is found to be ineffective Keywords : audit quality, auditor changes, complexity of firm operations, audit report lag, board gender diversity
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Noor Adiba, Dira Rosyida; Bayu Bawono, Andy Dwi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16250

Abstract

This study aims to determine the influence of capital structure, financial performance, and profitability on stock prices with dividend policy as a moderating variable. The sata from this study uses annual reports from the infrastructure sector listed on the Indonesian Stock Exchange (IDX) in 2021-2023. Sixteen companies that fit the sample criteria were included in this study, which used the purposive sampling method for data collecting. To determine the impact of the independent and moderating variable on the dependent variable, the data analysis method employs multiple regression analysis with the SPSS version 25 application. Results of this study explain that profitability on stock prices, while capital structure and financial performance have no effect on stock prices, dividend policy does not moderate the influence of capital structure and financial performance on stock prices.
The Effect of Tax Planning, Profitability, and Leverage on Company Value with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023) Puspa Intan Shal Syabila; Andy Dwi Bayu Bawono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6048

Abstract

This study aims to analyze the effect of tax planning, profitability, and leverage on firm value with firm size as a moderating variable. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used are secondary data from the company's annual report available on the IDX website. The analysis method applied is multiple linear regression; however, due to heteroscedasticity, handling is carried out using robust regression to ensure more reliable estimation results. The results of this study are expected to provide insight to investors in making investment decisions and to company management to increase company value through tax planning, profitability, and leverage that are managed effectively.
Pengaruh Green Accounting dan Good Governance Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Wahyuni, Sri; Bawono, Andy Dwi Bayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10738

Abstract

Financial performance is the main indicator for evaluating a company's effectiveness and efficiency. This study aims to analyze the effect of environmental cost accounting, environmental information disclosure, independent commissioners, and institutional ownership on financial performance, with corporate social responsibility as a moderating variable. The population in this study was all companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling technique used a purposive sampling method and obtained a sample of 57 non-cyclical consumer companies listed on the Indonesia Stock Exchange and meeting the criteria. Financial performance was measured using Return on Assets (ROA). The research method used was quantitative research. The data sources in this study used secondary data in the form of annual financial reports and company sustainability reports. The data analysis technique used was multiple linear regression analysis with the SPSS 27 program. The results showed that institutional ownership variables affected financial performance, while environmental cost accounting, environmental information disclosure, and independent commissioners did not affect financial performance. Furthermore, corporate social responsibility was unable to strengthen or weaken the relationship between all independent variables and the dependent variable.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024) Alfiany, Indri Desta; Bawono, Andy Dwi Bayu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/ps341e29

Abstract

Penelitian bertujuan menguji dan menganalisis determinan struktur modal pada perusahaan layanan kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2022 -2024, dengan menekankan profitabilitas, likuiditas, dan struktur aset, serta ukuran perusahaan sebagai variabel moderasi. Pengambilan sampel bertujuan digunakan untuk 54 observasi perusahaan-tahun, yang kemudian dianalisis menggunakan regresi berganda dan Moderated Regression Analysis (MRA). Temuan menginformasikan profitabilitas, likuiditas, dan struktur aset secara signifikan memengaruhi struktur modal, konsisten dengan prediksi Teori Pecking Order dan Teori Trade-Off. Meskipun demikian, ukuran perusahaan tidak secara independen memoderasi korelasi antara profitabilitas, likuiditas, struktur aset, dan struktur modal, yang mengindikasikan efek skala yang berkurang dalam memengaruhi keputusan keuangan di sektor kesehatan. Temuan ini menunjukkan pengaruh kinerja keuangan domestik dan struktur aset terhadap struktur modal, yang menunjukkan bahwa ukuran perusahaan saja mungkin tidak mengubah proses ini. Studi ini memperkaya literatur keuangan perusahaan dengan menguji secara empiris pasar berkembang dan menawarkan wawasan bagi perusahaan kesehatan guna membangun model pendanaan yang berkelanjutan di tengah ekonomi yang mulai pulih.
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub-Sektor Konsumsi Di BEI 2021–2023 Dengan Firm Size Sebagai Pemoderasi Oqywitdya Setiyawan; Andy Dwi Bayu Bawono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10382

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas rasio keuangan, yaitu profitabilitas (Return on Assets/ROA), likuiditas (Current Ratio/CR), dan leverage (Debt to Asset Ratio/DAR), terhadap financial distress yang diproksikan dengan Altman Z-Score, serta peran Firm Size (Ln Total Assets) sebagai variabel moderasi pada perusahaan manufaktur subsektor konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Data sekunder diperoleh dari laporan keuangan perusahaan melalui situs resmi BEI (www.idx.co.id). Teknik purposive sampling menghasilkan 133 sampel setelah seleksi dan penghapusan outlier. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan moderated regression analysis. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage berpengaruh terhadap financial distress, sementara Firm Size hanya memoderasi pengaruh leverage, tetapi tidak memoderasi profitabilitas dan likuiditas. Temuan ini mengimplikasikan pentingnya pengelolaan rasio keuangan dan ukuran perusahaan dalam memprediksi risiko financial distress, khususnya pada perusahaan manufaktur subsektor konsumsi, serta menjadi dasar rekomendasi untuk penelitian selanjutnya dengan variabel keuangan dan non-keuangan yang lebih luas dan periode yang lebih panjang.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INSTITUTIONAL OWNERSHIP, ASSET GROWTH, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS PERIODE 2022-2024 Azizah, Zulfa Nur; Bawono, Andy Dwi Bayu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/cxcbba47

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility disclosure, institutional ownership, assets growth, profitabilitas terhadap nilai perusahaan dengan leverage sebagai variabel moderasi pada perusahaan consumer non-cyclicals Periode 2022-2024. Data yang digunakan dalam penelitian yaitu data sekunder berupa digunakan adalah laporan keuangan perusahaan sektor consumer non-cyclicals yang terdaftar di BEI selama periode 2022-2024. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 87perusahaan telah memenuhi kriteria sebagai unit observasi. Variabel dependen nilai perusahan diproksikan dengan PBV, variabel independen berupa corporate social responsibility discosure diproksikan sebagai CSR, institutional ownership diproksikan sebagai IO, asset growth diproksikan sebagai AG, dan profitabilitas diproksikan sebagai ROA, serta variable moderasi berupa leverage yang diproksikan dengan DAR.Metode analisis yang digunakan adalah analisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian memberikan bukti bahwa CSR, IO, AG, dan ROA tidak berpengaruh terhadap nilai perusahaan, DAR tidak dapat memoderasi pengaruh CSR, IO, dan AG terhadap nilai perusahaan, namun DAR dapat memoderasi pengaruh ROA terhada nilai perusahaan.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9283

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Pengaruh Ukuran Perusahaan, Leverage, Likuiditas Terhadap Kualitas Laba Dengan Kepemilikan Institusional Sebagai Moderasi (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2021-2023) Kharisma Putri Ramadhani; Andy Dwi Bayu Bawono
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2276

Abstract

This study seeks to examine the impact of firm size, leverage, and liquidity on earnings quality, with institutional ownership serving as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. The quality of earnings is increasingly significant due to the rising operational complexity of companies and the ongoing occurrence of financial statement restatements. This study employs a quantitative methodology utilising secondary data derived from corporate financial statements and annual reports. The research sample comprised 138 observations analysed through multiple linear regression utilising IBM SPSS software. The research findings demonstrate that leverage exerts a positive and significant partial influence on earnings quality, whereas liquidity has a negative and significant impact on earnings quality. Simultaneously, firm size exerts no substantial influence on earnings quality. Moderation testing indicates that institutional ownership can moderate the relationship between firm size and earnings quality, but it does not moderate the relationship between leverage and liquidity and earnings quality. All independent and interaction variables were simultaneously demonstrated to significantly influence earnings quality. The findings suggest that the contractual obligations of debt and short-term financial conditions significantly influence earnings quality, whereas company size necessitates robust oversight mechanisms to yield a beneficial effect. This research theoretically reinforces agency theory and signalling theory, while practically offering implications for management, investors, and regulators to enhance the quality of financial reporting.
Analisis Pengaruh Likuiditas, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2022-2024) Sholekah, Riyatus; Bawono, Andy Dwi Bayu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11092

Abstract

Penelitian bertujuan menganalisis pengaruh likuiditas, pertumbuhan penjualan, dan profitabilitas terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Studi menggunakan pendekatan kuantitatif dengan metode asosiatif kausal dan melibatkan data sekunder berupa laporan keuangan tahunan perusahaan. Teknik pengambilan sampel mengaplikasikan metode purposive sampling, yang melibatkan 43 perusahaan sebagai sampel. Dengan periode pengamatan selama tiga tahun, serta jumlah akhir 104 data setelah dilakukan pengolahan outlier. Metode analisis yang dimanfaatkan yakni regresi linier berganda dan Moderated Regression Analysis (MRA). Temuan menginformasikan likuiditas dan profitabilitas memberikan pengaruh yang signifikan terhadap struktur modal perusahaan. Sementara itu, Pertumbuhan penjualan tidak terbukti memiliki pengaruh signifikan terhadap pengambilan keputusan struktur modal. Disamping itu, perolehan analisis mengindikasikan ukuran perusahaan tidak mampu menjadi variabel moderasi pada hubungan antara variabel independen yang diteliti dengan struktur modal.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Ananda Laili Fakhriyah Andity, Vira Sekar Ayu Angling Khrisna Adhi Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Cahya Fahma Arrosyid Candra Ayu Novianti Conteh, Abdul Danang Aji Nugraha Della Siti Aisah Dessy Ambarsari Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Garneta Ratu Marmora Zillullah Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kharisma Putri Ramadhani Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Puspa Intan Shal Syabila Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Riyatus Sholekah Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sarwan Gilang Perkasa Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sholekah, Riyatus Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Triyono Triyono Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zainal Asyiqin Zulfikar Zulfikar Zulfikar