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All Journal Jurnal Ekonomi Jurnal Akuntansi Jurnal Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR)
Christina Juliana
Accounting Department, Faculty Of Economic And Business Atma Jaya Catholic University Of Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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 1 
How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies Christina Juliana; Venantius Valentino Sembiring
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2590

Abstract

This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. This study builds on previous research by demonstrating the importance of sustainability reporting as a non-financial tool in boosting firm value. Focusing on coal mining companies with published financial and sustainability reports during 2020 to 2022, the analysis targets the specific impact of sustainability reporting within this industry.
Assessing Financial Distress: The Role of Financial Ratios & Managerial Ownership Thio Anastasia Petronila; Difanda Putra Wicaksana; Juliana, Christina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1201

Abstract

The aim of this research is to examine the effect of the current ratio, debt-to-asset ratio, and company size on financial distress, with managerial ownership as a moderating variable. The research population consists of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2022, while the sample includes 28 companies, totaling 103 observation data points, selected using the purposive sampling method and casewise diagnostics. Data analysis is conducted using descriptive statistics and the moderated regression analysis method. Financial distress is measured using the modified Altman Z-Score. The analysis findings indicate that the current ratio has a negative effect on financial distress, while the debt-to-asset ratio has a positive effect. However, company size has no significant effect on financial distress. Furthermore, managerial ownership does not moderate the effects of the current ratio, debt-to-asset ratio, or company size on financial distress.
Capital Intensity, Covenants, Distress, and Pressure: Drivers of Accounting Conservatism Thio Anastasia Petronila; Natanael Delfiero; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2581

Abstract

Accounting conservatism is a principle of prudence in financial reporting, where companies recognize potential losses and liabilities promptly while delaying the recognition of assets and earnings. This study aims to examine the influence of capital intensity, debt covenants, financial distress, and earning pressure on the application of accounting conservatism. The research focuses on non-financial companies listed in the LQ45 index during the 2021–2023 period. Using purposive sampling, 25 companies were selected, resulting in 75 observation units. Data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS version 25. The findings reveal that capital intensity and debt covenants have no significant effect on accounting conservatism. However, financial distress has a negative effect, while earning pressure has a positive effect on the application of accounting conservatism. These results highlight the role of internal financial conditions in shaping conservative accounting practices, offering insights for managers, investors, and regulators regarding risk assessment and financial reporting strategies.
Examining The Influence of Leverage, Tax Planning, and Audit Quality on Earnings Management Petronila, Thio Anastasia; Jonathan, Arnetha Fernanda; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3260

Abstract

Earnings management refers to managerial actions aimed at selecting accounting policies to modify or influence reported earnings in order to achieve specific objectives, often related to personal interests. This study analyzes the effect of leverage, tax planning, and audit quality on earnings management. The research focuses on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and casewise diagnostics, a final sample of 23 companies with 98 observations was obtained. Data were analyzed using descriptive statistics and multiple linear regression, with IBM SPSS version 27. The results show that leverage positively affects earnings management, while tax planning negatively affects it. In contrast, audit quality has no significant effect on earnings management.
The Effect of Transfer Pricing on Tax Aggressiveness with Corporate Governance as a Moderator in Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 to 2023 Kaisha, Lusiana; Juliana, Christina
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6658

Abstract

This study analyzes the impact of transfer pricing on corporate tax aggressiveness with corporate governance as a moderating variable. The background of this study is the increasing practice of transfer pricing in multinational companies, which has an impact on tax avoidance and harms state revenue. This study uses the Joint Effects Model with Feasible Generalized Least Squares (FGLS) estimator and cross-sectional weights (PCSE) to address violations of classical assumptions. This study analyzes 127 observations from 43 companies listed on the Indonesia Stock Exchange during the period 2021-2023. The results show that transfer pricing has a positive and significant effect on tax aggressiveness at the 10% significance level, while corporate governance does not have a significant direct effect. However, the interaction between transfer pricing and good corporate governance shows a significant negative effect, meaning that the implementation of good corporate governance can reduce the positive impact of transfer pricing on tax aggressiveness. These findings emphasize the importance of strengthening good corporate governance to control risky transfer pricing practices and their implications for taxation policy.
Investment Strategies: Financial Metrics, Governance, and Inflation in IDX Consumer Goods Firms Christina Juliana; Natasya Kristian; Thio Anastasia Petronila
Jurnal Ekonomi Vol. 31 No. 1 (2026): March-June 2026
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v31i1.3787

Abstract

This study examines how financial factors, corporate governance (GCG), and inflation affect managerial investment decisions in IDX-listed consumer goods companies. Financial variables include the Tax-to-Book Ratio and Net Profit Margin, while corporate governance factors comprise Independent Commissioners and the frequency of Board of Directors meetings with the Audit Committee. The study analyzes 39 companies (156 sample units) from 2020 to 2023 using the Structural Equation Modeling (SEM) method with Partial Least Squares (PLS). Findings reveal that financial and corporate governance variables significantly influence investment decisions, whereas inflation has no significant impact.
From Entrepreneurship to Performance: A Capability Chain Perspective in Culinary SMEs Devi Angrahini Anni Lembana; Christina Juliana; Herlin Hidayat
Jurnal Manajemen Vol. 30 No. 1 (2026): February-May 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i1.3717

Abstract

This study investigates the determinants of business performance in the culinary SME sector by developing an integrated capability chain model. The research addresses the challenge of enhancing performance through the interplay of entrepreneurship, human resource quality, networking capability, and management accounting systems, while evaluating sustainability reporting as a potential moderator. Utilizing a quantitative approach, data were gathered from 94 culinary SMEs in the Greater Jakarta area via convenience sampling and analyzed using Partial Least Squares (PLS). Findings reveal a significant sequential pathway where entrepreneurship bolsters HR quality, subsequently driving networking capability and the adoption of management accounting systems to enhance performance. Conversely, sustainability reporting directly impacts performance but not able to moderates the accounting-performance link, suggesting that internal capability development, rather than formal reporting, remains the primary driver of SME success.
Co-Authors Devi Angrahini Anni Lembana Difanda Putra Wicaksana Herlin Hidayat Jonathan, Arnetha Fernanda Kaisha, Lusiana Natanael Delfiero Natasya Kristian Thio Anastasia Petronila Thio Anastasia Petronila Venantius Valentino Sembiring