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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Jurnal Arastirma Jurnal Manajemen dan Profesional Muhasabatuna: Jurnal Akuntansi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Nomicpedia: Journal of Economics and Business Innovation
Muthohhari, Abdullah Hanif
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Liquidity, Solvency, Profitability, and Activity on Stock Price of Telecommunication Companies on IDX Muthohhari, Abdullah Hanif; Wuryani, Eni
Nomicpedia: Journal of Economics and Business Innovation Vol. 3 No. 2 (2023): September
Publisher : Inspirasi Nusantara

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Abstract

This research was conducted to determine simultaneously or partially the effect of liquidity, solvency, profitability, and activity on stock prices at telecommunications companies listed on the IDX in the 2019-2021 period. This research was conducted using a quantitative method using four independent variables which include liquidity represented by the current ratio, solvency represented by the debt-to-equity ratio, profitability represented by return on assets, and activity represented by total assets turnover, and used one dependent variable namely the stock price. The results obtained in this study are that simultaneously the independent variables influence the dependent variable. Partially, liquidity has a negative effect on stock prices, solvency has a positive effect on stock prices, profitability has no effect on stock prices, and activity has a positive effect on stock prices.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16295

Abstract

The energy sector plays a vital role in the global economy, with increasing sustainability challenges. In this context, corporate social responsibility (CSR) has become one of the important strategies to create sustainable value for companies. This study examines the effect of CSR on firm value in the energy sector in Indonesia, with a focus on the role of political connections as a moderating variable. CSR has become an important strategy in improving corporate image and value, but its effectiveness is often affected by external factors, including political connections. This study uses data from 32 energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Tests were conducted using moderated regression analysis. The results show that CSR has a significant positive effect on firm value, as measured by Tobin's Q. However, political connections do not have a direct effect on firm value. In contrast, political connections are shown to strengthen the relationship between CSR and firm value. This finding suggests that political connections may provide competitive advantages, such as regulatory ease and fiscal incentives, that support the implementation of CSR. This study contributes to the CSR literature by highlighting the importance of political connections in moderating the effect of CSR in the energy sector. The practical implication of this study is the need for firms to strategically leverage political connections to increase the effectiveness of their CSR programs.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

The energy sector plays a vital role in the global economy, with increasing sustainability challenges. In this context, corporate social responsibility (CSR) has become one of the important strategies to create sustainable value for companies. This study examines the effect of CSR on firm value in the energy sector in Indonesia, with a focus on the role of political connections as a moderating variable. CSR has become an important strategy in improving corporate image and value, but its effectiveness is often affected by external factors, including political connections. This study uses data from 32 energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Tests were conducted using moderated regression analysis. The results show that CSR has a significant positive effect on firm value, as measured by Tobin's Q. However, political connections do not have a direct effect on firm value. In contrast, political connections are shown to strengthen the relationship between CSR and firm value. This finding suggests that political connections may provide competitive advantages, such as regulatory ease and fiscal incentives, that support the implementation of CSR. This study contributes to the CSR literature by highlighting the importance of political connections in moderating the effect of CSR in the energy sector. The practical implication of this study is the need for firms to strategically leverage political connections to increase the effectiveness of their CSR programs.
Ethical Conflicts of The Accounting Profession in Practicing Islamic Work Ethics Muthohhari, Abdullah Hanif; Haq, Rima Angelia; Sudaryati, Erina
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.7909

Abstract

The prior study explains that Islamic work ethics have many positive impacts, such as career satisfaction and organizational commitment. By contrast, based on cognitive dissonance theory, we assume that these effects cannot work properly in an environment that does not support workers to implement it, and this will lead to ethical conflicts and dilemmas. In this study, we wanted to find ethical conflict in accounting professionals who felt that their Islamic values at work conflicted with their duties. We examined 50 Muslim accountants in various regions in Indonesia by distributing an online questionnaire to them. Using the data obtained from the questionnaire, we tested the effect by regression. Nevertheless, before that, the testing process will be carried out by passing preliminary test series such as validity, reliability, classical assumption and correlation tests. The research findings state that the practice of Islamic work ethics significantly positively affects the ethical conflict perceived by accountants. It is identified that accountants who practice Islamic work ethics will inevitably feel ethical conflicts themselves due to the circumstances they feel in the workplace. This research can be a reference for Muslim accountants just starting their careers in mitigating and overcoming ethical conflicts in the new world of work. Companies can integrate work patterns with Islamic values and create reporting mechanisms to accommodate Islamic values. The director needs to be a moral compass for their employees.
PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA TERHADAP NILAI PERUSAHAAN DENGAN STEM CEO SEBAGAI VARIABEL MODERASI Tantri, Margaret Retno; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This article aims to analyze the effect of greenhouse gas (GHG) emissions disclosure on firm value in Indonesia's energy sector, considering the CEO's educational background in STEM as a moderating variable. The phenomenon that triggered this research is the increasing attention to the environmental impact of companies, especially in the energy sector which is the second largest contributor to emissions in Indonesia. The method used in this study is regression analysis with data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The findings show that GHG emissions disclosure has a negative and significant relationship with firm value measured using Tobin's Q ratio. In addition, the CEO's STEM background does not show a significant moderating influence on the relationship. The implications of this study emphasize the importance of transparency in emissions disclosure and the need for more effective strategies in environmental management to increase firm value, as well as provide insights for decision makers within companies to consider STEM-based leadership in the management of environmental issues.
Capital Structure and Their Influence on Firm Value in Indonesia’s Consumer Cyclicals Sector Anggraeni, Dhea Puspita; Rohmawati Kusumaningtias; Muthohhari, Abdullah Hanif
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3377

Abstract

This study aims to analyze the effect of capital structure on the firm value of consumer cyclicals sector companies in Indonesia for 2018-2023. Capital structure is measured using Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER), and Long-term Debt to Asset Ratio (LDAR), while firm value is measured by Tobin's Q. The results showed that DER has a significant negative effect on firm value, where an increase in DER reduces Tobin's Q due to high debt that exceeds the optimal limit. In contrast, LDER has a significant positive effect, reflecting the success of long-term debt management to support firm value. However, DAR and LDAR have no significant effect, indicating that investors pay less attention to asset financing through debt. This study supports the trade-off theory that explains the optimal relationship between the use of debt and firm value. The research results are expected to be a reference for companies in managing capital structure to increase their firm value
PARADIGMA INVESTASI ASET PADA MASYARAKAT PETANI BERDASARKAN MENTAL ACCOUNTING Rahmawati, Rita Ayu; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Manajemen dan Profesional Vol. 6 No. 2 (2025): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v6i2.2561

Abstract

Penelitian ini berusaha untuk mendapatkan paradigma masyarakat petani dalam memaknai investasi aset berdasarkan kerangka mental accounting. Analisis Kualitatif dengan metode fenomenologi digunakan pada penelitian ini untuk me­nangkap fenomena investasi aset yang masyarakat petani lakukan, dengan diferensiasi keputusan yang menarik. Kami memeroleh data dari wawancara terhadap empat petani di Desa Pejok, Kecamatan Kepohbaru, Kabupaten Bojonegoro. Masyarakat petani memahami bahwa investasi aset merupakan hal yang penting dilakukan mengingat profesi petani yang rentan terhadap ketidakpastian penghasilan. Namun, masalah gagal panen memaksa mereka untuk bisa melakukan mental accounting pada pos-pos kebutuhan hidup, pendidikan anak, dan kebutuhan lainnya. Tidak jarang, opsi menggadaikan aset yang dimiliki menjadi satu-satunya pilihan yang tersedia untuk dilakukan, sembari menabung untuk kebutuhan hidup lainnya. Ketika kami memperkenalkan mental accounting dan diterapkan ke kehidupan masyarakat petani, mereka akan mulai menambah pos investasi aset menjadi pos yang masuk kedalam mental accounting mereka. Hal ini dapat berkontribusi merubah pola pikir masyarakat petani untuk lebih peduli dengan investasi demi masa depan mereka
Dampak Pengungkapan Dugaan Kasus Korupsi PT Timah Tbk terhadap Harga Saham Perusahaan Subsektor Pertambangan Logam dan Mineral di Indonesia Oktafiana, Prestika; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Arastirma Vol. 5 No. 2 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i2.48892

Abstract

Tujuan. Penelitian ini menganalisis dampak skandal korupsi PT Timah Tbk terhadap kinerja harga saham PT Timah Tbk dan perusahaan lain di sektor pertambangan logam dan mineral Indonesia. Metode. Metodologi yang digunakan adalah event study dengan periode pengamatan dari t-10 hingga t+10. Data harga saham PT Timah Tbk dan perusahaan di sektor yang sama digunakan untuk menghitung abnormal return yang kemudian dianalisis menggunakan Wilcoxon Signed Rank Test untuk mengidentifikasi adanya perubahan abnormal return. Hasil. Hasil penelitian menunjukkan bahwa pengungkapan dugaan kasus korupsi PT Timah Tbk tidak menyebabkan perubahan abnormal return yang signifikan, baik untuk PT Timah Tbk maupun untuk sektor pertambangan logam dan mineral secara keseluruhan. Hal ini diduga karena adanya faktor eksternal yang lebih berperan dalam mempengaruhi harga saham perusahaan di sektor ini dibandingkan dengan isu internal perusahaan. Implikasi. Penelitian ini mengimplikasikan bahwa investor sebaiknya memberi perhatian lebih pada faktor eksternal yang mempengaruhi harga saham. Sementara itu, manajemen perusahaan perlu menjaga kepercayaan investor meskipun menghadapi isu-isu internal negatif.
Co-Authors Anggraeni, Dhea Puspita Eni Wuryani Erina Sudaryati Haq, Rima Angelia Oktafiana, Prestika Prasetya, Dinisa Mareta Diva Rahmawati, Rita Ayu ROHMAWATI KUSUMANINGTIAS Tantri, Margaret Retno