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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi JURNAL SeMaRaK Paulus Journal of Accounting (PJA) International Journal of Educational Administration, Management, and Leadership Jurnal Disrupsi Bisnis Abdimisi Jurnal Abdi Masyarakat Multidisiplin Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Holiawati
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 Marnija; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.316

Abstract

The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.
THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE Juna Sari Berutu; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.594

Abstract

This study investigates the effect of Green Strategy and International Operation on Carbon Emission Disclosure (CED), with a specific focus on the moderating role of Ownership Concentration. Using a quantitative associative approach and panel regression analysis, data were collected from 72 financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023, resulting in 288 firm-year observations. The study employs a panel data regression model and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results reveal that both Green Strategy and International Operation have a significant positive effect on Carbon Emission Disclosure, confirming that environmentally oriented strategies and international business exposure lead to greater transparency in emission reporting. Moreover, Ownership Concentration does not moderate the relationship between Green Strategy and Carbon Emission Disclosure. However, it positively moderates the relationship between International Operation and Carbon Emission Disclosure, suggesting that highly concentrated ownership enhances the strategic influence of international exposure on environmental reporting. This study contributes to the growing body of literature on corporate environmental disclosure by providing empirical evidence from an emerging market context. The findings support the Stakeholder Theory and Legitimacy Theory, indicating that both internal corporate strategies and external operational contexts play vital roles in shaping environmental transparency.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Diki Ibrahim; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.595

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) Disclosure and Systematic Risk on the Earnings Response Coefficient (ERC), with Good Corporate Governance (GCG) as a moderating variable. Using panel data regression with the Random Effect Model (REM), the study analyzed 125 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The findings reveal that CSR Disclosure has a significant positive effect on ERC, supporting the signaling theory that CSR acts as a credible indicator of firm quality and long-term sustainability. In contrast, Systematic Risk does not significantly influence ERC, suggesting that market-wide risk factors are not primary determinants of investor responsiveness to earnings announcements in the energy sector. Furthermore, GCG significantly moderates the relationship between CSR Disclosure and ERC, reinforcing the credibility of CSR disclosures and enhancing investor confidence. However, GCG does not moderate the relationship between Systematic Risk and ERC, indicating that corporate governance may not effectively mitigate the impact of external market uncertainties on earnings reactions. This study contributes to the existing literature by offering empirical insights from an emerging market context and highlighting the importance of governance and sustainability disclosures in enhancing the informativeness of earnings. The results provide valuable implications for regulators, investors, and corporate decision-makers, especially in socially sensitive and high-risk industries such as energy.
STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE Muhamad Abdul Malik; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.613

Abstract

This study aims to examine the moderating effect of stakeholder pressure on the relationship between green investment and environmental management systems on carbon emission disclosure. The research focuses on companies listed in the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative associative approach was employed, with sample selection conducted through purposive sampling and data analyzed using panel data regression models. The findings indicate that green investment does not significantly influence carbon emission disclosure, whereas the implementation of environmental management systems positively affects disclosure practices. Moreover, stakeholder pressure does not moderate the relationship between green investment and carbon emission disclosure. Interestingly, it weakens the positive relationship between environmental management systems and carbon emission disclosure. These results suggest the need for stronger regulatory frameworks and internal mechanisms to encourage transparent and consistent environmental reporting. Enhancing carbon disclosure is a crucial step in supporting Indonesia’s commitment to achieving Net Zero Emissions by 2060.
ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE Rarasasi Ribka Redonoarsi; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.614

Abstract

This study aims to analyze the effect of economic pressure moderation on corporate growth and corporate governance on carbon emission disclosure. This study focuses on companies that are members of the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses an associative quantitative approach. The sample determination was carried out by purposive sampling technique and data analysis using a panel data regression equation. The results of this study are that company growth and corporate governance have an effect on the disclosure of carbon emissions while economic pressure has no effect on the disclosure of carbon emissions. Economic pressures also cannot moderate corporate growth and corporate governance against carbon emission disclosure.
THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE Nurul Ulfa; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.615

Abstract

This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.
THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY Wahyudi Widodo; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.590

Abstract

This study aims to examine and analyze the contribution of green accounting, corporate social responsibility, and green intellectual capital to earnings quality in palm oil companies operating in Indonesia and Malaysia, by utilizing total assets and sales growth as control variables. This study is an associative quantitative study using secondary data. The data analysis method used in this research is panel data regression. The population in this study is all palm oil companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange within 2021-2023. The sample in this study was determined by applying a purposive sampling method, resulting in 23 research populations, which were then processed into 69 samples. The results show that green accounting, corporate social responsibility, and green intellectual capital simultaneously influence earnings quality. While green accounting has a positive effect on earnings quality, corporate social responsibility and green intellectual capital have no effect on earnings quality.
BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE Arum Wulandari; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.617

Abstract

This study aims to investigate the direct effects of Green Accounting (GA) and Good Corporate Governance (GCG) on the Financial Performance (FP) of Indonesian firms and to examine the moderating role of Business Risk (BR) in these relationships. Grounded in Signaling Theory, the research addresses the inconsistent findings in prior literature by introducing a critical contextual factor. A quantitative research design was employed using a balanced panel dataset of 25 companies participating in Indonesia's PROPER program and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding 125 observations. Data were analyzed using panel data regression with the Common Effect Model (CEM) selected as the most appropriate estimator following Chow, Hausman, and Lagrange Multiplier tests. Classical assumption tests confirmed the model's robustness and freedom from econometric issues. The results indicate that both Green Accounting (β = 0.590, p < 0.01) and Good Corporate Governance (β = 3.054, p < 0.01) have a significant positive effect on Financial Performance. Furthermore, Business Risk does not moderate the GA-FP relationship (β = 0.683, p > 0.05), suggesting the value of environmental signaling is risk-resilient. Conversely, Business Risk significantly and positively moderates the GCG-FP relationship (β = 17.399, p < 0.01), indicating that strong governance becomes exponentially more valuable in high-risk environments. The findings guide managers to invest in green accounting as a stable strategy for enhancing reputation and performance and to reinforce corporate governance structures as a primary defense mechanism during periods of high uncertainty. Policymakers can use these insights to encourage broader adoption of sustainability and governance practices. This study contributes to the literature by integrating environmental, governance, and risk management perspectives within a unified framework. It provides novel empirical evidence on the differential moderating effect of business risk, demonstrating that the signaling power of environmental practices is stable, while the value of governance signals is contingent on risk conditions.
THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS Reni Sartika Dewi; Suripto; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.622

Abstract

This study aims to analyze the role of ESG (Environmental, Social, and Governance) in moderating the relationship between financial performance and market reactions in companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative approach, this research analyzes panel data from 57 companies over the 2019–2023 period (285 firm-year observations). Financial performance was measured by Earnings Per Share (EPS), market reaction by year-end closing stock price, and ESG performance using scores from the Bloomberg Terminal. Panel data regression analysis results show that financial performance (EPS) has a positive and significant effect on market reaction. However, contrary to the hypotheses, all three ESG dimensions (Environmental, Social, and Governance) did not show a significant moderating effect on this relationship. These findings indicate that investors in the Indonesian capital market still rely on traditional financial metrics as the primary drivers of investment decisions and have not yet fully integrated sustainability performance considerations into their valuation models. The study's implications highlight the need for better ESG education and increased investor awareness to encourage more sustainable investment practices in emerging markets.
Analysis of Company Valuation and Factors of Goto Stock Price Decline After IPO Holiawati; Yati Rosmiati, Dede; Eko Prasetyo; Kristiyanto; Wadi, Indra
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p10-25

Abstract

Startups in Indonesia have been growing very fast in recent years. The phenomenon of startups conducting IPOs on the Indonesian stock exchange is an interesting phenomenon that is worth discussing. Moreover, GOTO shares experienced sham price dynamics until a drastic decline since its opening in March 2022 until now. This research is a qualitative research with descriptive methods. The data source of this research is taken from primary data in the form of fundamental and technical analysis of GOTO shares and secondary data consisting of related journals, reports and company data as research data In analyzing the valuation of GoTo companies, researchers use the relative / market valuation method. The results showed that the valuation of GOTO shares when conducting an IPO was below the average valuation of world companies. The decline in stock prices that occurred after the IPO could be due to the fact that investors generally expect short-term profits on stocks that conduct IPOs. In addition, many investors make decisions to sell and buy based on stock price movements in the market and not based on company fundamentals. Suggestions to company management, investment managers, securities, and academics, to continue to educate investors regarding the valuation of e-commerce companies. Management should also consider share buybacks. For the next start-up management that will conduct an IPO, the company also needs to educate on company valuation, and prepare steps to maintain the stability of its share price after the IPO.
Co-Authors Aah Koriah Aditya Rizkia Dwi Saputra Amar Galih Anggianto Nugroho Ani Kusumaningsih Aqdiah Arum Wulandari Bagus Riyanto, Muhammad Fathan Dedi Ardianto Dian Pratiti Diki Ibrahim dwi purwanto EKA SARI Ekasakti, Yusvinora Endang Ruhiyat Faza Anggrainiy Fitria Herlina Ginting, Nita Oktaviani Gulo, One Berkat Harapan Hakim, Dzaki Taufiqul Hamzah, M. Imron Hardila, Ika Hasim, Rahmat Pirmansyah Herlina, Fitria Ika Susanti Immami Irenne Putren Islam Ali Akbar Jaesa, Nisrina Jaka Mulyana Juna Sari Berutu Kautsar Mubarak Khoirunnasikin Kristiyanto Marheni Marnija Marnija, Marnija Maulida, Yuliawati Mira Deliana Muanifah, Suciati Muhamad Abdul Malik Naimah Naimah Nisrina Jaesa Nofrianti Nofryanti Novita Sari Nurrizqi, Siti Aisyah Nursyamsu, Uus Nurul Hasanah Nurul Ulfa P. Eko Prasetyo Pangaribuan, Laspita Prilian Catur N. Putra, Topan ade Rachmawaty Rahmawati Rarasasi Ribka Redonoarsi Reni Sartika Dewi Resvi Noprianti Rika Norarita Rizki, Sulistiawan Rosana, Andri Murti Ruhiyat, Endang Saga, Baharuddin Saputri, Alzulin Olvica Septiana , Yopi Setianingsih, Setia Setiawan, Grace SUGIYANTO Sultan Maulana Hakim Suripto Uus Nursyamsu Wadi, Indra Wahyudi Widodo Wibowo, Eko Prio Widarnaka Widiyati, Dian Yati Rosmiati, Dede Yuliandi Akbar Yulianti, Dwi Siska Yusuf Supandi Zakaria Ananda Syaputra Zhafira, puti