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All Journal Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS Jurnal Akuntansi Kompetif Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Keperawatan
Lutfi, Andi
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Religion Humanities Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : jurnal manajemen bisnis

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Impact of Technical Analysis and Corporate Social Responsibility on Banking Firm Value Alam, Nur; Sari, Fitri Indah; Sasmita, Halida; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/m2rvsf91

Abstract

This study aimed to examine the influence of technical analysis and corporate social responsibility (CSR) on the firm value of PT. Bank Rakyat Indonesia (Persero) Tbk. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to the employee population. The sampling technique was saturated sampling, and the data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The measurement model evaluation confirmed the reliability and validity of the constructs, while the structural model demonstrated a satisfactory fit and substantial explanatory power. The results revealed that both technical analysis and corporate social responsibility had a positive but statistically insignificant effect on firm value at the standard significance level. However, the structural model explained a high degree of variance, indicating that these variables collectively provide a strong framework for firm value. These findings suggest that while individual strategies may not directly drive firm value independently, their collective presence provides a robust framework for market perception. The implication is that companies should focus on a strategic synergy between technical market approaches and CSR programs to build sustainable corporate value.
Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Co-Authors Adityaningsih, Yuliana Aisyah Kurniati, Nanda Anshar, M Chairul Farrah Fatihatunnisa Fitri Indah Sari Muhamad Parhan MUHAMMAD RIZAL Naila Khairunnisa Nawawi Kurniawan , Mochammad Ramadhan Nur Alam Prawira Aditiya Dzulfadeln Rabani Azahra, Rayi Rahmadina, Fadila Ramlah Ramlah Refa Aulia Sasmita, Halida Sujatmiko Sujatmiko Wulandari, Dhea Suci