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All Journal JIA (Jurnal Ilmiah Akuntansi) Sammajiva: Jurnal Penelitian Bisnis dan Manajemen JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management
Ofan Maulana Yudista
Universitas Ibn Khaldun Bogor
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Beban Pajak Tangguhan dan Cash Effective Tax Rate terhadap Persistensi Laba Pada Perusahaan Sektor Energi yang Terdaftar di BEI 2020 2025 Fatiha Saadaturrohma; Yudiana Yudiana; Rasiman Rasiman; Ofan Maulana Yudista
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2303

Abstract

This study aims to analyze the influence of deferred tax expense and cash effective tax rate (CETR) on earnings persistence among energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2025. Adopting a quantitative approach, the sample was determined using purposive sampling, resulting in 16 companies and 96 observations. Data analysis utilized panel data regression, with the Fixed Effect Model (FEM) identified as the most suitable estimator. Partial results indicate that deferred tax expense has no significant effect on earnings persistence (p-value = 0.6113), suggesting that accrual tax fluctuations in the energy sector are viewed as routine technicalities. Conversely, CETR significantly impacts earnings persistence (p-value = 0.0000), demonstrating that cash tax management efficiency serves as a positive signal for earnings quality. Simultaneously, both variables significantly influence earnings persistence, with an Adjusted R-squared of 77.73%. This confirms that tax policies, particularly the cash dimension, play a dominant role in determining the sustainability of financial performance in energy firms. The findings provide empirical evidence that effective tax management can contribute to more stable and sustainable earnings, thereby enhancing investor confidence and supporting long-term corporate value creation in the energy industry.  
Influence Impact of Sustainability Report Disclosure on Stock Prices Nur Frila Mirdayanti; NA Rumiasih; Yudiana Yudiana; Ofan Maulana Yudista
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23726

Abstract

This study aims to analyze the effect of sustainability report disclosure on stock price in banking subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables include sustainability report disclosure of economic, social, environmental aspects, while the dependent variable is stock price. This study employed a quantitative method with secondry data obtained from sustainability reports and company stock price data. Using a purposive sampling technique, 28 companies were selected with a total of 140 observatons . After removing outliers, 90 data were used in the analysis. This study utilized SPSS software and multiple linear regression analysis. The results showed that, simultaneously, sustainability report disclosure significantly affected stock prices. Partially, economic disruption had no significant effect on stock prices. environmental disclosure had a negative but significant effect on stock prices, and social disclosure had a positive and significant effect on stock prices.
Bank Efficiency and Stability in ASEAN-5: A DEA Window Analysis Desmy Riani; Ofan Maulana Yudista; Fitria Ika Septiyani
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.109628

Abstract

This study evaluates the efficiency and intertemporal stability of listed banks in the five largest ASEAN economies using data envelopment analysis window analysis. The sample comprises 36 banks from Indonesia, Malaysia, the Philippines, Singapore, and Thailand, generating 360 bank-year observations from 2014 to 2023. An output-oriented variable-returns-to-scale model was applied using total assets, labor costs, and third-party funds as inputs and total loans and total income as outputs. Efficiency stability was assessed using long-distance-per-year, long-distance-per-window, long-distance-per-period, and standard-deviation indicators. The results show that the banks achieved an average efficiency score of 84.2% during the observation period. Singapore recorded the highest country-level efficiency, while Malaysia exhibited the greatest efficiency stability. At the bank level, DBS Group Holdings achieved the highest average efficiency, whereas CIMB Group Holdings recorded the most stable performance. The results also identify substantial opportunities to improve credit disbursement and income generation through more effective management of assets, labor costs, and third-party funds. This study extends cross-country banking-efficiency research by combining dynamic efficiency measurement with intertemporal stability analysis and offers practical benchmarks for strengthening resource allocation and operational resilience in ASEAN banks.
Pengaruh Inflasi Dan Suku Bunga Terhadap Return Saham Perusahaan Perbankan Yang Terdaftar Di BEI (Periode 2020-2025) Nida Ussyaripah Khoerul Akilah; Diah Yudhawati; Yudiana Yudiana; Ofan Maulana Yudista
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of inflation and interest Rates on stock Returns of banking companies listed on the Indonesia Stock Exchange for the 2020–2025 period using quantitative methods and secondary data obtained from official publications of Bank Indonesia, the Indonesia Stock Exchange, and Yahoo Finance. The population in this study includes all banking companies listed on the Indonesia Stock Exchange, while the research sample was selected using a purposive sampling technique based on the criteria of data completeness, active stock trading, and consistent positive stock Returns during the observation period. The variabel s used consist of the independent variabel s, namely inflation and interest Rates, and the dependent variabel , namely stock Returns. Data analysis was conducted through a series of model specification tests, classical assumption tests, and panel data regression analysis using the Common Effect Model. The results show that inflation has no significant effect on banking stock Returns, while interest Rates have a significant effect on banking stock Returns. Simultaneously, inflation and interest Rates have a significant effect on stock Returns of banking companies listed on the Indonesia Stock Exchange for the 2020–2025 period.
Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Di Bursa Efek Indonesia Periode 2021-2024 Shafwan Hafizh; Yudiana .; M. Anwar Masruri; Ofan Maulana Yudista
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5124

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
Co-Authors Desmy Riani Diah Yudhawati Fatiha Saadaturrohma Fitria Ika Septiyani M. Anwar Masruri N. A. Rumiasih Nida Ussyaripah Khoerul Akilah Nur Frila Mirdayanti Rasiman Rasiman SE, Amilin SE, Surtikanti Shafwan Hafizh Yudiana .