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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Transekonomika : Akuntansi, Bisnis dan Keuangan Literacy : International Scientific Journals of Social, Education, Humanities Journal Research of Social Science, Economics, and Management
Riza Reni Yenti
Universitas Andalas
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable M. Syukrihady Irsyad; Riza Reni Yenti
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
A Comparative Analysis of the Influence of ESG Performance and Controversy on Firm Value : a Comparison of Companies in Indonesia and Malaysia Tiara Fauza; Riza Reni Yenti
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 3 (2025): December : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i3.2986

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) performance and controversies on firm value in Indonesia and Malaysia, two significant markets with differing regulatory environments. The research addresses three main questions: (1) Does ESG performance enhance firm value? (2) Does ESG controversy reduce firm value? (3) How do ESG performance and controversies differ between the two countries? Using panel data regression analysis, the study analyzes 41 Indonesian and 52 Malaysian non-financial firms (2020–2024) sourced from Refinitiv Eikon. Firm value is measured by Tobin’s Q, while ESG performance and controversies are assessed through composite scores ranging from 0 to 100. The results indicate that ESG performance significantly enhances firm value in Malaysia (β = 0.0387; p < 0.001), likely due to the standardized reporting requirements under the Malaysian Code on Corporate Governance. In contrast, no significant effect is observed in Indonesia (β = 0.0068; p = 0.358), where the adoption of POJK 51/2017 remains voluntary. Regarding ESG controversies, no significant impact on firm value is found in either market (p > 0.05), suggesting that investors are not significantly concerned with sustainability scandals. However, Malaysian firms have superior ESG performance (mean = 58.62 vs. 52.50; p < 0.001), while Indonesian firms experience fewer controversies (mean = 98.60 vs. 96.59; p = 0.038). The study concludes that regulatory frameworks are crucial in transforming ESG commitments into market value, whereas weak enforcement mechanisms may prevent penalties for controversies. The findings highlight the need for ASEAN policymakers to harmonize ESG reporting standards and enhance investor education on sustainability risks.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND COMPANY SIZE ON MARKET REACTION MODERATED BY SUSTAINABILITY REPORT ASSURANCE IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2023 Nadya Fadilla; Riza Reni Yenti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.829

Abstract

This study is inspired by the need to share sustainability data to boost investor trust, particularly in the face of challenges related to upholding a favorable corporate reputation. The main goal of this study is to investigate the effect of revealing sustainability reports and the company's size on market reaction, considering the role of sustainability report assurance as a moderating element. The research relies on data from sustainability and financial reports of companies on the Indonesia Stock Exchange between 2019 and 2023. Researcher employed multiple linear regression and Moderated Regression Analysis (MRA) as the analysis techniques. The findings showed that sustainability report disclosure has a significant effect on market reaction, while company size does not show a significant effect. In addition, sustainability report assurance is unable to moderate the relationship between sustainability report disclosure and market reaction. This study underscores the importance of comprehensive sustainability report disclosure to attract positive market reactions, although the role of assurance still needs to be improved. The implication of this research is the need for companies to strengthen sustainability reporting in accordance with international guidelines and consider additional strategies to increase credibility and investor appeal.
The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable M. Syukrihady Irsyad; Riza Reni Yenti
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO ASSETS RATIO (DAR) TERHADAP TAX AVOIDANCE DENGAN GLOBAL MINIMUM TAX  SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL(Studi Empiris pada Perusahaan Multinasional di BEI Periode 2021–2025) Nadia Nostiva Azra; Riza Reni Yenti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6808

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Debt to Assets Ratio (DAR) on tax avoidance, as well as the moderating role of the Global Minimum Tax (GMT) in multinational companies listed on the Main Board of the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using panel data regression analysis. The sample consists of multinational companies selected through purposive sampling, and the data are analyzed using the Fixed Effect Model (FEM). Tax avoidance is measured using the Effective Tax Rate (ETR), while firm size is included as a control variable. The results indicate that Return on Assets (ROA) has a significant negative effect on tax avoidance, whereas Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance. Furthermore, the Global Minimum Tax (GMT) weakens the effect of Return on Assets (ROA) on tax avoidance and strengthens the effect of Debt to Assets Ratio (DAR) on tax avoidance. These findings provide empirical evidence that the implementation of the Global Minimum Tax (GMT) has influenced the relationship between corporate financial characteristics and tax avoidance among multinational companies in Indonesia.
Co-Authors M. Syukrihady Irsyad Nadia Nostiva Azra Nadya Fadilla Tiara Fauza