Article Per Year (5 Year)
p-Index From 2021 - 2026
4.657
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Accounting and Sustainability International Journal of Economic Research and Financial Accounting Jurnal Pengabdian Dinamika Jurnal Analisis Bisnis Ekonomi Pariwisata
Mulyasari, Windu
Sultan Ageng Tirtayasa University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : management science research journal

 1 
THE INFLUENCE OF MANAGERIAL OWNERSHIP ON TAX AVOIDANCE Nofianti, Nana; Mulyasari, Windu; Anggit, Muhammad
Management Science Research Journal Vol. 1 No. 4 (2022): November 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i2.75

Abstract

This study aims to determine the effect of managerial ownership on tax avoidance with hedging decisions as an intervening variable. The independent variable in this study is managerial ownership which is measured by the total share ownership owned by the management divided by the total outstanding shares of the company. The dependent variable used in this study is tax avoidance as measured by the Cash Effective Tax Rate. The population of this study on manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is purposive sampling method with a total sample of 49 research data. The results of this study indicate that managerial ownership has no effect on tax avoidance.
The Effect of ESG Disclosure on Financial Performance with Earnings Management as an Intervening Variable Andini, Fizri; Mulyasari, Windu
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.120

Abstract

This study was conducted to examine the impact of ESG disclosure on financial performance with earnings management as an intervening variable. The final sample studied using purposive sampling technique in this study amounted to 160 data in the observation year 2019–2022 with companies in the manufacturing, real estate and mining sectors as the research population. The quantitative method was chosen in this study with data obtained from the Indonesian Stock Exchange, the official website of the sample company, and the Thomson Reuters Eikon website. The research model uses panel data regression analysis with the best model chosen is the Random Effect Model (REM), while to test the mediating variables is to use the Sobel test using a Sobel test calculator. From the tests conducted, the results prove that ESG disclosure has a significant positive effect on financial performance and earnings management cannot mediate the relationship between ESG disclosure and financial performance.
THE EFFECT OF ENVIRONMENTAL SOCIAL GOVERNANCE ON FINANCIAL PERFORMANCE WITH THE COST OF CAPITAL AS AN INTERVENING VARIABLE Widyo Nugroho, Bernadus Erwin Bagastian; Mulyasari, Windu
Management Science Research Journal Vol. 4 No. 1 (2025): February 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i1.142

Abstract

This study aims to determine the effect of ESG on financial performance with the cost of capital as anintervening variable. The intervening variable in this study is the cost of capital as measured by theweighted average cost of capital (WACC) based on the company's annual report. The independentvariable in this study is Environmental Social Government (ESG) as measured using Thomson ReutersEikon. The dependent variable in this study is financial performance as measured by Return Of Asset(ROA). The population of this study in manufacturing and real estate sector companies listed on theIndonesia Stock Exchange (IDX) for the2019-2022 period. The sampling technique used in this methodis purposive sampling with a total sample of 156 data. The data analysis method in this studyuses multiple regression analysis with STATA 17 and path analysis with the help of an online sobelcalculator. The results of this study indicate that ESG disclosure has a positive effect on financialperformance, environmental disclosure has no significant positive effect on financial performance,social disclosure has no significant positive effect on financial performance, andgovernance disclosurehas no significant positive effect on financial performance.In addition, the cost of capital is unable to actas a mediator in the effect of ESG on financial performance.
Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Aini, Ulfa Mariyatul Ali Djamhuri Andini Ekasari Andini, Fizri Andriani, Rosedian Anggit, Muhammad Anisya Ramadanti Astuti, Andjar Aulia Indy, Listia Ayu Noorida Soerono Azkia Ramadhina Bisma, Muhamad Bustanul Arifin Chaerunnisa . Chandra Prasadhita Dabella Yunia Diah Safitri Elin Marlina Elvin Bastian Euis Nurhayati Fadilatun Nisa Fadjrihana, Meidah Fani Fadilah Galih Fajar Muttaqin Hasanudin, Agus Ismaya Heni Hardianti Hesti Fatmawati Hulaemah, Eem Hulaemah Ina Indriana, Ina Lestari, Tri Lia Uzliawati Lia Uzliawati Melati Ramadhani Meutia Muhammad Nawawi Muhammad Sodri Alamsyah Muhammad Taqi Murni, Rochiyati Murni Muthia Erlina Daniyati Nana Nofianti, Nana Nela Dharmayanti Nurhayati Soleha Nuriyatul Hidayah Rama Komara Putra Ratu Heti Suryawiati Roni Budianto Rudi Zulfikar Slamet Sugiri Sulaeman, Andri Sanityoso Tri Wahyudi Tubagus Ismail Wahyuni, Hilda Fauziah Widyo Nugroho, Bernadus Erwin Bagastian Yunia, Dabella