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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Akuntansi Perpajakan
Samosir, David Kiki Baringin MT
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Kecurangan Laporan Keuangan, Kualitas Laba dan Komisaris Independen terhadap Nilai Perusahaan dengan Sustainability Disclosure sebagai Pemoderasi Samosir, David Kiki Baringin MT; Tambun, Sihar; Pebriana, Hanny
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8336

Abstract

This study aims to examine the effect of financial statement fraud, earnings quality, and independent commissioners on firm value and to see the moderating role of sustainability disclosure in the relationship. Financial statement fraud and earnings quality are the main focus because both reflect the integrity of financial information conveyed to stakeholders. Meanwhile, the existence of independent commissioners is assumed to have a strong supervisory role in maintaining the quality of reporting and corporate governance, as well as the role of sustainability disclosure as a moderating variabel in strengthening or weakening the relationship. This study was conducted on the real estate sector listed on the Indonesia stock exchange (IDX) for the 2020 – 2023 period. The research method used is quantitative with moderated regression analysis techniques. The results of the study are expected to provide theoretical contributions to the literature on corporate governance and sustainability reporting and provide practical implications for regulators, investors and company management. It is also expected that sustainability disclosure can strengthen the influence of independent variabels on company value.
Pengaruh Carbon Emission, Tax Avoidance Dan Dividens Terhadap Firm Value Dengan Profitabilitas Sebagai Pemoderasi Samosir, David Kiki Baringin MT; Wahyuni, Natalia
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 17 No. 1 (2025): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v17i1.3851

Abstract

Sektor otomotif Indonesia berkembang pesat dan berperan besar dalam perekonomian negara. Namun, di tengah pertumbuhan ini, perusahaan otomotif menghadapi tantangan terkait pengelolaan emisi karbon, penghindaran pajak, dan kebijakan dividen. Peneliti memilih kelompok responden dari perusahaan Otomotif karena salah satu penyumbang karbon yang cukup besar dari kalangan industri dan produsen yang harus mempunya inovasi atau improvement untuk membantu pemerintah mengurangi karbon dari kendaraaan bermotor di Indonesia. Penelitian ini bertujuan untuk menguji beberapa faktor yang mempengaruhi penggunaan emisi karbon dan penghindaran pajak terhadap nilai perusahaan, dengan dividen sebagai variable moderasi. Data penelitian yang digunakan adalah data sekunder atau data panel yang di pilih dari 20 perusahaan otomotif di Indonesia selama periode 2019-2024. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan penghindaran pajak tidak berpengaruh signifikan. Dividen tidak terbukti memperkuat pengaruh positif pengungkapan emisi karbon terhadap nilai perusahaan, maupun memperlemah pengaruh negatif penghindaran pajak terhadap nilai perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif dan diuji dengan menggunakan analisis jalur. Analisis jalur terdiri dari uji direct effect dan moderating effect. Moderating effect  dilakukan  dengan metode interaksi,  yaitu interaksi antara  variabel  moderating dengan  variabel independent. Analisis dilakukan terhadap variabel-variabel yang mempengaruhi nilai perusahaan, karbon emisi, penghindaran pajak dan dividen. Temuan penelitian juga menunjukkan bahwa dividen sebagai mekanisme moderasi belum memberikan pengaruh yang signifikan terhadap hubungan antara pengungkapan emisi karbon dan penghindaran pajak dengan nilai perusahaan.
The Influence Of Return On Assets (Roa), Return On Equity (Roe), And Gross Profit Margin (Gpm) On Stock Prices With Earnings Per Share (Eps) As A Moderating Variable (An Empirical Study On Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2017–2024) Tanuraharja, Shanty; Samosir, David Kiki Baringin MT
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 17 No. 2 (2025): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v17i2.4033

Abstract

Financial performance is a key indicator used by investors to assess a company’s prospects and value. Ratios such as Return on Assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) provide insights into how efficiently a company manages its assets, capital, and ability to generate profit. Changes in these financial indicators often influence stock price movements, making them important factors in investment decision-making. However, the relationship between financial performance and stock prices is not always consistent. Other factors, including macroeconomic conditions and the distribution of profits to shareholders, may strengthen or weaken this relationship. Earnings Per Share (EPS) is one such variable that can moderate the effect of financial performance on stock prices, as it reflects the portion of earnings received by each shareholder and serves as one of the most widely used indicators in company valuation. The food and beverage sector is known for its relative stability but experienced significant pressure during the 2017–2024 period, especially due to the Covid-19 pandemic. Shifts in consumer behavior, demand fluctuations, and supply chain disruptions created volatility in financial performance, which in turn affected stock prices. These conditions make the sector relevant for further empirical investigation. To produce measurable and objective findings, this study employs a quantitative research approach using statistical tools, including classical assumption tests and multiple linear regression analysis. These statistical methods ensure that the influence of ROA, ROE, and GPM on stock prices, as well as the moderating role of EPS, can be examined empirically and supported by valid analytical evidence.
Co-Authors Pebriana, Hanny Sihar Tambun Tanuraharja, Shanty Wahyuni, Natalia