Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Randwick International of Social Science Journal JURNAL ECONOMINA Economit Journal
Azizul Kholis
Universitas Negeri Medan, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Influence of Financial Report Quality, Profitability and Tax Avoidance Practices on Business Value Through Financial Performance as a Mediating Variable in Banking Sector Companies Yusuf Jaya Sumantri; Andri Zainal; Azizul Kholis
Randwick International of Social Science Journal Vol. 5 No. 1 (2024): RISS Journal, January
Publisher : RIRAI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47175/rissj.v5i1.850

Abstract

This research analyzes the influence of financial report quality, profitability, tax avoidance practices on financial performance; analyze the influence of financial report quality, profitability, tax avoidance practices on business value; and analyzing financial performance in mediating the relationship between financial report quality, profitability and tax avoidance practices and business value. The research sample was 20 (twenty) financial reports from 6 (six) banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 to 2022, namely BNI, BRI, Bank Danamon, BCA, Bank CIMB Niaga and Bank Permata with 79 observations. The data collection technique was showed by accessing the official PT website. Indonesia stock exchange. The data analysis technique is path analysis with correlation and regression techniques. The research results show that the quality of financial reports has no effect on business performance; profitability influences business performance; tax avoidance practices have no effect on business performance; the quality of financial reports has no effect on business value; profitability influences the value of banking companies; tax avoidance practices have no effect on business value; financial performance has no effect on the value of banking companies; financial performance cannot mediate the relationship between financial report quality and business value; financial performance cannot mediate the relationship between profitability and firm value; and between tax avoidance practices and firm value.
Analysis of CSR Index, Profitability, Sales Growth and Its Effect on Financial Performance on the Indonesia Stock Exchange in 2017-2020 Tauada Silalahi; Surbakti Karo karo; La Hanu; Jihen Ginting; Azizul Kholis; Riska Ariani
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 1 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i1.609

Abstract

The purpose of the research to determine the effect of corporate social responsibility disclosure on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of profitability on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of sales growth on the Indonesia Stock Exchange (IDX) in 2017-2020 and to determine the effect of corporate social responsibility diclosure, profitability and sales growth simultaneously on the performance of automotive companies on the Indonesia Stock Exchange (IDX) 2017-2020. The data collection techniuqe used in this study of documentation which learn the documents related data research such as the financial statements of automotive companies on the Indonesia Stock Exchange (IDX). In addition, the data analysis techniuqe used is multiple linear regression technique. The results in the study are 1) The company’s CSR index has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange in 2017-2020 which is known as value Tcount > Ttable (2.172 > 1.69092), then H0 is rejected and Ha is accepted. 2) Profitability has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which is known as value Tcount > Ttable (2.000 > 1.69092), then H0 is rejected and Ha is accepted. 3) Sales growth has a partial effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which known a value Tcount > TTable (3.632 > 1.69092) the H0 is rejected and Ha is accepted. 4) The company’s CSR index, profitability and sales growth have a simultaneous effect on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020 which known as value Tcount > Ttable (4.425 > 2.87) the H0 is rejected and Ha is accepted. 5) The percentage influence of the company’s CSR index, profitability and sales growth on Return On Assets is 0,593% while the remaining 40,7% is influenced by the other factors not examined.
Analysis of Banking Profitability Influenced By Company Financial Factors on the Indonesia Stock Exchange 2016-2018 Gartima Sitanggang; Eko Wahyu Nugrahadi; Muhammad Yusuf; Humisar Sihombing; Azizul Kholis
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.663

Abstract

Analysis of banking profitability is very important to study because there are many factors that affect profitability, including exchange rates, and interest rates which have an impact on profitability. For this reason, this study will discuss the interrelationships of all variables that can influence it. Observations were made on banking companies on the Indonesia Stock Exchange in 2016-2018. The sample was selected by determining the criteria so that 27 companies were netted by purposive sampling. After downloading the data sourced from wwwIDXx.co.id. Multiple regression analysis shows the test results at a significance of 5%, namely the Capital Adequacy Ratio (CAR) and Non-Performing Loans can affect Profitability with projections on ROA. Thus it can be concluded that partially or simultaneously all variables have a significant effect on the profitability of the banking company. This result is understandable because these two variables in theory can strengthen the increase in profitability. However, this study has limitations only on testing two variables for that future research is advised to add other non-financial variables that are predicted to strengthen banking profitability.
The Role Of Csr Disclosure And Sustainability Reporting In Enhancing Stakeholder Satisfaction: A Systematic Literature Review Of The Coal Subsector Maria Dinda Sabrina; Azizul Kholis; Jufri Darma
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2364

Abstract

This study uses the Systematic Literature Review (SLR) method to investigate the relationship between CSR and Sustainability Reporting disclosure and stakeholder satisfaction in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). 36 indexed from 2015 to 2024 were related to the topics of CSR, SR, and stakeholder satisfaction. The results show that transparency, compliance with global standards, and stakeholder engagement increase as a result effective CSR and SR disclosure. This enhances legitimacy and stakeholder satisfaction. Symbolic reporting, on the other hand, has little impact and even reduces public trust. The results confirm that high-quality non-financial disclosure is an important component of corporate communication and accountability strategies. The results confirm that good non-financial disclosure is an important component of corporate communication and accountability strategies. This study confirms that stakeholder theory and legitimacy are crucial for explaining how sustainability reporting contributes to corporate social relations and why the extractive industry needs better reporting.
Co-Authors Andri Zainal Eko Wahyu Nugrahadi Gartima Sitanggang Humisar Sihombing Jihen Ginting Jufri Darma La Hanu Maria Dinda Sabrina Muhammad Yusuf Riska Ariani Surbakti Karo karo Tauada Silalahi Yusuf Jaya Sumantri