Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Contemporary Accounting Indonesian Accounting Literacy Journal
Rahman, Syarif Syahrul
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
Peran Institutional Ownership dalam Memoderasi Return on Asset dan Net Profit Margin terhadap Firm Value Luthfi, Muhammad Farisan; Rahman, Syarif Syahrul; Noviriani, Eliza; Fiermeiza, Naufal Aulia
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6708

Abstract

This study aims to examine the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on Firm Value, as well as the moderating role of Institutional Ownership. Firm Value is a crucial indicator reflecting market perception of a company’s performance and future prospects, with profitability and corporate governance being key influencing factors. ROA and NPM were used as measurement of profitability, while Institutional Ownership was considered as an external monitoring mechanism that plays an important role in corporate governance. A quantitative approach is employed using secondary data from 23 companies consistently listed in the LQ45 index during 2018–2022, resulting in 115 firm-year observations. Data analysis was conducted using a fixed effect regression model and moderated regression analysis (MRA), processed with EViews 10. The results showed that ROA had a significant positive effect on Firm Value, while NPM did not have any significant effect. Additionally, Institutional Ownership strengthened the relationship between ROA and Firm Value but weakens the influence of NPM on Firm Value. These findings indicated that institutional investors play an effective supervisory role in optimizing asset management, although they may restrict managerial flexibility in short-term profitability strategies.
Co-Authors Elok Heniwati Fiermeiza, Naufal Aulia Helmi, Syarif M. Muhammad Luthfi Noviriani, Eliza