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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Golden Ratio of Community Services and Dedication International Journal of Education and Social Science (IJESS) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal Economic Management and Business Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam Al Urwah : Sharia Economics Journal Jurnal Ekonomi, Manajemen, dan Bisnis
Muhammad Ikhsan Febriyanto
Program Studi D4 Akuntansi Perpajakan, Fakultas Ekonomi Dan Bisnis. Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Muhammad Ikhsan Febriyanto; Siti Nurul Fathimah; Desi Kurniawati
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2496

Abstract

This study aims to examine the effect of firm size and audit committee on financial distress in banking sector companies. Financial distress is proxied by financial ratios, firm size is measured using the natural logarithm of total assets, and the audit committee is measured by the number of audit committee members. The study employs secondary data obtained from annual financial statements of banking companies listed on the Indonesia Stock Exchange, with a total of 105 observations. Panel data regression analysis is conducted using EViews software, and the best estimation model is selected through the Chow test and Hausman test. The results indicate that firm size has a significant negative effect on financial distress, suggesting that larger firms tend to have lower financial distress risk. Meanwhile, the audit committee has a significant positive effect on financial distress, highlighting the important role of audit committees in strengthening corporate oversight and financial transparency. Simultaneously, firm size and audit committee significantly affect financial distress. These findings imply that strengthening corporate governance mechanisms and optimizing asset management are crucial in mitigating financial distress risk in the banking sector.
Pengaruh Green Accounting, Corporate Social Responsibility dan Sales Growth Terhadap Tax Avoidance Perusahaan Manufaktur BEI 2020-2024 milda fauziah fauziah; Muhammad Ikhsan Febriyanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.763

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Corporate Social Responsibility (CSR), dan Sales Growth terhadap Tax Avoidance pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Kebaruan penelitian ini terletak pada pemilihan objek sektor barang konsumen primer pascapemberlakuan kebijakan pajak minimum global, konteks yang belum banyak diuji pada penelitian terdahulu. Populasi penelitian berjumlah 132 perusahaan, dan melalui teknik purposive sampling diperoleh 18 perusahaan sampel selama lima tahun pengamatan sehingga total data menjadi 90 observasi. Metode analisis yang digunakan adalah regresi data panel dengan bantuan Eviews 12, meliputi pemilihan model melalui Uji Chow dan Uji Hausman, uji asumsi klasik, serta uji hipotesis melalui Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan Green Accounting, CSR, dan Sales Growth berpengaruh signifikan terhadap Tax Avoidance dengan kemampuan menjelaskan variasi sebesar 35,14 persen. Secara parsial, Green Accounting dan Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan CSR berpengaruh signifikan dan searah, yang berarti semakin tinggi pengungkapan CSR maka semakin rendah kecenderungan perusahaan melakukan penghindaran pajak. Penelitian ini merekomendasikan agar penelitian selanjutnya memperluas sektor dan periode pengamatan, serta mempertimbangkan proksi pengukuran lain agar hasil lebih representatif dan dapat digeneralisasi.
The Influence of Tax Justice, Self-Assessment System, and Tax Rates on Students' Perceptions of Tax Evasion (Case Study on Students of the Tax Accounting Study Program, Pamulang University) Ina Hudaefah; Muhammad Ikhsan Febriyanto
Al Urwah : Sharia Economics Journal Vol. 3 No. 3 (2026): sharia Governance and Sustainable Finance
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v3i3.761

Abstract

Tax evasion is one of the issues that can hinder the optimization of state revenue and is related to individual perceptions of the tax system. This study aims to analyze the influence of tax fairness, self-assessment system, and tax rates on students' perceptions of tax evasion. The study used a quantitative approach with multiple linear regression analysis. The respondents were 136 students of the Tax Accounting Study Program at Pamulang University who became the research sample. The research instrument was a questionnaire, while data analysis was conducted using SPSS through validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t-test, and F-test. The results showed that tax fairness and tax rates did not significantly influence students' perceptions of tax evasion, while the self-assessment system had a positive and significant effect. Simultaneously, the three variables significantly influenced students' perceptions with a significance value of 0.037. In conclusion, the self-assessment system is a partially influential factor, while the influence of the three variables together still has limited explanatory power.
Corporate Social Responsibility Moderates Green Accounting and Technological Innovation on Firm Value Bagas Arya Agustyo; Iin Rosini; Ani Kusumaningsih; Muhammad Ikhsan Febriyanto
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.695

Abstract

Firm value serves as an important measure of how investors assess a company’s performance and future prospects. As the business environment continues to evolve, environmental practices, technological innovation, and corporate social responsibility (CSR) have become increasingly important factors shaping these assessments. This study examines the effects of Green Accounting and Technological Innovation on Firm Value and investigates the moderating role of CSR among industrial and consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative associative research design was employed using secondary data collected from annual reports, sustainability reports, PROPER reports, the Indonesia Stock Exchange, and official company websites. Using purposive sampling, the study obtained a sample of 37 companies, representing 185 observations. The data were analyzed through panel data regression and Moderated Regression Analysis (MRA) using EViews 13. The findings show that Green Accounting has a negative effect on Firm Value, whereas Technological Innovation does not significantly affect Firm Value. CSR significantly moderates the relationship between Green Accounting and Firm Value by weakening the relationship, but does not significantly moderate the relationship between Technological Innovation and Firm Value. These results indicate that environmental practices, technological innovation, and CSR need to be managed and communicated in ways that clearly demonstrate their economic value and broader benefits to stakeholders.
Co-Authors AA Sudharmawan, AA Aerlangga Aerlangga Ani Kusumaningsih Ari Hamzah, Ridwan Fauzi Bagas Arya Agustyo Desi Kurniawati Desi Kurniawati Desi Kurniawati Erliana Erliana, Erliana Evi Veronika Dewi Fitri Wulandari Fitri, Euis Nessia Husnul Khotimah Iin Rosini Iin Rosini Ina Hudaefah Luthfiah, Yussi Dwi milda fauziah fauziah Nofryanti, Nofryanti Phileo Romance Nathannael Santoso Sari, Wulan Nurdiana Siti Nurul Fathimah Siti Nurul Fathimah Suripto Suripto Syafina Salsabila Yulyanah, Yulyanah Yusuf Yusuf Yusuf, Y.