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Management Science Research Journal
Published by PT Larva Wijaya Penerbit
ISSN : 28284216     EISSN : 28284216     DOI : https://dx.doi.org/10.56548/msr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as: Business / Management Organizational behaviours Human resource management Organizational theory Entrepreneurship Accounting or Finance Review Issues are published on February, May and October. These issues include widely read and widely cited collections of articles in the field of management and have become a major resource for management research. The Review Issues cover a broad range of topics from a wide range of academic disciplines, methodologies, and theoretical paradigms
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 143 Documents
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The Influence of the Fraud Pentagon on Financial Statement Fraud: Evidence from Financial and Banking Companies Listed on the Indonesia Stock Exchange from 2021 to 2024 Krisna Amelia Tampubolon; Roni Budianto
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v5i2.220

Abstract

This study aims to identify the factors influencing fraudulent financial statements based on the fraud pentagon theory, proxied by financial target, ineffective monitoring, total accruals, director turnover, and political connections. Fraudulent financial statements are measured using the F-Score model. The sample consists of 396 observations from financial and banking sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Data were analyzed using panel data regression with STATA 17. The results indicate that financial target, ineffective monitoring, total accruals, and political connections do not have a significant effect on fraudulent financial statements. Meanwhile, director turnover has a negative and significant effect on fraudulent financial statements.
The Contingent Role of Innovative Leadership in the Digital Era: How Competence Drives Employee Performance While Learning Agility Lags Afif Fiqhi; Mohammad Mukhsin; Liza Mumtazah Damarwulan
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v5i2.222

Abstract

This study examines the influence of work competence and learning agility on employee performance, with innovative leadership as a moderating variable, within the context of digital transformation in the Indonesian agribusiness sector. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 71 employees of PT Agrobisnis Banten Mandiri (Perseroda), a regional-owned enterprise in Banten Province. The findings reveal that work competence significantly and positively affects employee performance (β = 0.582, p < 0.001), confirming its critical role as a foundational capability in the digital era. However, learning agility demonstrates no significant direct effect on performance (β = 0.128, p = 0.453), and innovative leadership neither directly influences performance nor moderates the learning agility–performance relationship. Interestingly, innovative leadership negatively moderates the competence–performance relationship (β = -0.343, p = 0.032), suggesting that excessive emphasis on innovation may dilute the contributions of technical competence in bureaucracy-laden organizations. These findings challenge the universal applicability of learning agility and innovative leadership as performance drivers, contributing to the contingency perspective of human resource management. The study offers practical implications for organizations in transitional economies where bureaucratic structures may constrain the effectiveness of progressive management approaches.
The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value with Managerial Ownership and Profitability as Moderating Variables: (An Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2024) Rahradisya Delvia Putri; Iis Ismawati; Ayu Noorida Soerono
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v5i2.223

Abstract

This study is motivated by the inconsistent empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) performance on firm value, particularly in the energy sector. This study aims to examine the effect of ESG performance on firm value, with managerial ownership and profitability as moderating variables. The sample consists of 121 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The data were analyzed using SPSS version 25 through descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results indicate that ESG performance has a significant negative effect on firm value, while managerial ownership and profitability have a significant positive effect on firm value. Furthermore, managerial ownership and profitability moderate the relationship between ESG performance and firm value by weakening the negative effect of ESG performance on firm value. These findings suggest that managerial ownership and profitability play an important role in mitigating the adverse impact of ESG performance on firm value in energy sector companies

Page 15 of 15 | Total Record : 143

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