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All Journal Jurnal Pendidikan Ekonomi (JURKAMI) JAT (Journal of Accounting and Tax)
Riky Rizki Junaidi
Universitas Siliwangi
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH DISIPLIN BELAJAR TERHADAP HASIL BELAJAR : PERAN MODERASI MOTIVASI BELAJAR PADA MATA PELAJARAN EKONOMI Shalsa Putri Azzahra; Edi Fitriana Afriza; Riky Rizki Junaidi
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 11, No 2 (2026): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v11i2.5125

Abstract

Low student learning outcomes were found in grade X, where many scores did not meet the minimum passing criteria. The level of learning outcomes is influenced by several factors, including learning discipline and learning motivation. This study was conducted to determine the effect of learning discipline on learning outcomes with the moderating role of learning motivation in economics lessons in grade X at SMAN 1 Cihaurbeuti. This study used a survey research method with a quantitative approach, sampling technique using probability sampling by proportionate stratified sampling, and data analysis was performed through Moderate Regression Analysis (MRA) with a total of 206 participants. Based on the results of the study, it was found that study discipline had a significant positive effect on learning outcomes. Furthermore, learning motivation was proven to moderate the effect of study discipline on learning outcomes. The limitations of this study were that it was only conducted on one grade level, namely 10th grade students, so the results obtained did not reflect the overall condition. In addition, the respondents, who were students, did not fully understand the contents of the questionnaire, and many students answered the questions unseriously. This study implies the importance of strengthening learning discipline and learning motivation as factors that can improve student learning outcomes.
ACCRUAL EARNING MANAGEMENT AND FIRM VALUE : THE MODERATING ROLE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE Hayati Fatimah; Ridwan Zulpi Agha; Riky Rizki Junaidi
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/w87cqd92

Abstract

This study aims to analyze the relationship between accrual earnings management and firm value, with environmental, social, and governance (ESG) performance serving as a moderating variable, based on agency theory. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2022–2024. Regression analysis is employed to test the proposed hypotheses. The findings indicate that accrual earnings management is significantly and negatively associated with firm value. Furthermore, ESG performance weakens the negative relationship between accrual earnings management and firm value. These findings remain robust across additional analyses in which ESG performance is decomposed into its environmental, social, and governance dimensions. Specifically, environmental performance weakens the negative relationship between accrual earnings management and firm value. Likewise, social performance weakens the negative relationship between accrual earnings management and firm value. Similarly, governance performance weakens the negative relationship between accrual earnings management and firm value. The findings of this study provide important implications for firms, financial statement users, and the Indonesian Financial Services Authority (OJK).
Co-Authors Edi Fitriana Afriza, Edi Fitriana Hayati Fatimah Ridwan Zulpi Agha Shalsa Putri Azzahra