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All Journal Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi Trisakti International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Iin Rosini
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE David Parningotan Gultom; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.341

Abstract

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the performance of mining companies, moderated by stakeholder pressure. The research data was obtained from 72 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The analysis techniques used are panel data regression and moderated panel data regression. The results of the study show that environmental and governance disclosure positively affects the performance of mining companies. This means that the higher the quality of environmental and governance disclosure, the better the company's performance. However, social disclosure does not show a significant effect on company performance. The findings of this study also indicate that stakeholder pressure does not moderate the relationship between Environmental, Social, and Governance (ESG) disclosure and the performance of mining companies. This means that the pressure from stakeholders is not sufficient to strengthen or weaken the relationship between Environmental, Social, and Governance (ESG) disclosure and company performance. The results of this research provide important implications for mining companies, investors, and regulators. For mining companies, it is important to improve the quality of environmental and governance disclosure to enhance company performance. For investors, it is important to consider Environmental, Social, and Governance (ESG) disclosure in investment decision-making. For regulators, it is important to strengthen regulations related to Environmental, Social, and Governance (ESG) disclosure and increase oversight of mining companies.
STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING Widya Ningsih; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.345

Abstract

The purpose this research is to obtain empirical evidence regarding Stakeholder Pressure Moderating Industry Type and Educational Background of the Board on Sustainability Reporting. This research used a purposive sampling method in determining the sample with 33 companies as samples and a 5 year observation period from 2018 to 2022 so that 165 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis used E-Views 10 with Common Effect Model panel data regression analysis. The results of the research show that Industry Type has a negative effect on Sustainability Reporting, Educational Background of the Board has no effect on Sustainability Reporting, Stakeholder Pressure moderates the relationship between Industry Type and Sustainability Reporting, and Stakeholder Pressure moderate the relationship between Educational Background of The Board and Sustainability Reporting.
THE EFFECT OF OPERATING CYCLE AND DEFAULT RISK ON PROFIT QUALITY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Yayah Syahriyah; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.346

Abstract

This study aims to examine the influence of operating cycle and default risk on profit quality with good corporate governance as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 16 companies with 80 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that the operating cycle has a significant effect on the quality of profits. On the other hand, default risk has no effect on the quality of profits. Meanwhile, good corporate governance cannot moderate the influence of operating cycle variables and default risk variables on profit quality.
ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR Mohamad Ghofur; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.351

Abstract

This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.
THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR Sitti Khadija; Iin Rosini; Dian Widiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.648

Abstract

This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.
Co-Authors Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Arifin Billah Arini Nurul Pujiani Bagas Arya Agustyo David Parningotan Gultom Fahmi, Tubagus Ahmad Alfi Fahmi Lativa Nurunnisa Luvito, Andi Mohamad Ghofur Nita Oktaviani Ginting Nofryanti Ridwan Fauzi Ari Hamzah Roby Awaludin Siti Nurul Fathimah Sitti Khadija Sofyan Suripto Topan Pamungkas Wiandy Pratama Putra Widiyati, Dian Widya Ningsih Wulan Nurdiana Sari Yayah Syahriyah