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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)
Eky Pambudi, Januar
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Economics, Econometrics & Finance

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CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective Mikrad; Galuh Febrianto, Hendra; Eky Pambudi, Januar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.33888

Abstract

Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital corporate governance, and Cash ETR influence firm value. Design/Methodology/Approach: This research uses a quantitative approach based on associative-causality. As for the data collection techniques used in this research, it is the study of libraries and documentation of secondary data. This study uses path analysis (Path Analysis). Research findings: The results of this study are CEO dualism giving positive and significant influence on digital corporate governance, GMS and Cash ETR. In addition, digital corporate governance and Cash RTR also give positive and meaningful influence to firm value. Theoretical contribution/ Originality: The research provides a theoretical contribution that in discussing agency theory and stewardship theory there is a gap where the interests of managers that are always different in the interest of stakeholders have a gap with the theory of stewardships that wants the existence of managers to take precedence on cohesion, partnership, empowerment and mutual trust. Practitioner/Policy implication: The policy implications obtained in this study are the importance of the government in elevating policies in particular that relate to taxes on companies that already involve management as well as digital transactions as planned by the OECD. Research limitation/Implication: The research has the limitation that companies that go public on the Indonesian stock exchange have not fully implemented digital governance and implemented GMS digitally, so not all consumer goods companies are listed as samples of research.
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Galuh Febrianto, Hendra; Eky Pambudi, Januar; Sunaryo, Dede; Indah Fitriana, Amalia; Dehavilan, Sandrina
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study examines the effect of tax avoidance and green accounting on firm value with Corporate Social Responsibility (CSR) as a moderation variable.Methodology/approach: This research is included in quantitative research. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12.Findings: The study results show that tax avoidance does not affect firm value. However, green accounting does affect firm value. It is also observed that corporate social responsibility does not moderate the relationship between tax avoidance and firm value, as well as the relationship between green accounting and firm value. It can be inferred that Tax Avoidance does not impact a firm's value. Green Accounting hurts the value of the company. CSR cannot moderate the relationship between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link between Green Accounting factors and Firm value. Practical implications: The results of this research are expected to help investors in making decisions and for theories, it is hoped that this research can develop theories about the value of companies.Originality/value: This research will complement existing research and what distinguishes it from other research is the CSR variate which is the moderation variable, where there are still few who include these variables.
Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress dengan Struktur Modal sebagai Pemoderasi Afsari Nuhun, Ilham Muhammad; Eky Pambudi, Januar
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3887

Abstract

This research intends to investigate the relationship between profitability and liquidity on financial distress, with capital structure serving as a moderating factor in firms listed on the Indonesia Stock Exchange within the basic and chemical sectors. The sample comprised 18 companies from the food and beverage industry, chosen according to the criteria of annual reports released between 2019 and 2023. The method utilized for sampling is purposive sampling. The analysis of the data was conducted through panel data moderation regression utilizing Eviews12. The findings of this research show that profitability and liquidity positively influence financial distress. The capital structure cannot serve as a moderating variable affecting the relationship between profitability and financial distress. In contrast, the capital structure can diminish the impact of liquidity on financial hardship.
Co-Authors Afsari Nuhun, Ilham Muhammad Dehavilan, Sandrina Febrianto, Hendra Galuh Fitriana, Amalia Indah Mikrad mikrad Sunaryo, Dede