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Journal : International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

THE IMPACT OF GREEN FINANCE, CASH FLOW, REGULATION AND PROFITABILITY ON INVESTMENT DECISIONS IN INDONESIAN MANUFACTURING COMPANIES Muhammad Wisnu Iksantoro; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.369

Abstract

This study aims to analyze the impact of green finance, cash flow, regulation, and profitability on investment decisions in manufacturing companies in Indonesia. This research was conducted in Manufacturing companies from 2019 to 2023 with a sample of 40 companies multiplied by 5 years so that 200 observation data obtained on the Indonesia Stock Exchange with the software used, namely EViews. The results show that green finance and regulation have no effect on investment decisions, while cash flow and profitability have a significant effect on investment decisions. This means that the better the company provides cash flow and high profitability, the better it can improve investment decisions.
THE EFFECT OF FREE CASH FLOW, FINANCIAL DISTRESS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNING MANAGEMENT IN INFRASTRUCTURE COMPANIES Putri Ramadhani; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.370

Abstract

This study aims to analyze the influence of free cash flow, financial distress and corporate social responsibility disclosure on earning management. This study uses infrastructure companies in 2019-2023 with samples obtained from 47 companies multiplied by 5 years so that 235 observations are obtained. The results of the study prove that cash flow and CSR disclosure have a negative and significant effect on earning management. Meanwhile, financial distress has no effect on earning management. The implication of the research in this study is that managers must consider the long-term impact of doing earning management, especially in the context of the company's financial condition and managers' involvement in CSR practices. While profit manipulation may provide short-term profits, it can damage the company's reputation and sustainability in the future. Furthermore, CSR disclosure can increase company transparency and this can help create greater trust with external stakeholders.
THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE Fathurachman Kautsar; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.371

Abstract

This study aims to analyze the influence of corporate governance, capital intent, profitability, and financial distress on tax avoidance. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that GCG has a significant negative effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance, then the profitability variable has a significant negative effect on tax avoidance and finally financial distress has no effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.
FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA Ermanto Hidayat; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.373

Abstract

This study aims to analyze the influence of green accounting, corporate social responsibility, intellectual capital, and ownership structure on company performance through profitability. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that green accounting and corporate responsibility have no effect on the company's performance. Meanwhile, intellectual capital and ownership structure have a significant positive effect on the company's performance and profitability cannot moderate green accounting on the company's performance. However, it is able to strengthen corporate responsibility, intellectual capital, and ownership structure for company performance.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hidayatullah Hidayatullah Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Milda Putri, Tasya Muayyad, Deden Misbahudin Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng, Santoso Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa