International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
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<![CDATA[THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, AND GREEN ACCOUNTING ON STOCK RETURN: MODERATED BY INDEPENDENT BOARD OF COMMISSIONERS ]]>
<![CDATA[Ayuni Fitria]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.290
<![CDATA[The objective of this research is to analyze the effect of Environmental, Social, Governance (ESG) disclosure and green accounting on stock returns with independent board of commissioners as moderation variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling. Based on predetermined criteria, 135 research data were obtained. This type of research is quantitative and the data used is secondary data. The analytical method used is panel data regression analysis using EViews software version 13.0. The panel data regression model used is the Common Effect Model (CEM). The results of this research show that ESG has a positive effect on stock returns, green accounting has a negative effect on stock returns, IBC cannot strengthen the effect of ESG on stock returns, and IBC weakens the effect of green accounting on stock returns.]]>
<![CDATA[ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION ]]>
<![CDATA[Lulu Khansa Komala]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.291
<![CDATA[This paper aims to present the results of the analysis of the sustainability report standards currently used by PT Indofood CBP Sukses Makmur Tbk and to evaluate the adjustments needed to implement IFRS S1 and IFRS S2 standards. The research was conducted using a qualitative descriptive method, utilizing narrative or descriptive data obtained from literature research. PT Indofood CBP Sukses Makmur Tbk was selected as the unit of analysis for this study. The research results indicate that there are significant differences between the sustainability report of PT Indofood CBP Sukses Makmur Tbk, which uses GRI standards, and the IFRS S1 & S2 standards. The GRI standards do not directly cover disclosures of strategy, financial position, financial performance, and cash flows. In contrast, IFRS S1 and S2 require integrated reporting that links the impact of sustainability with these aspects. To fully implement IFRS S1 and IFRS S2, PT Indofood CBP Sukses Makmur Tbk needs to make adjustments by preparing integrated reporting. This reporting must connect the sustainability impact with the company's business strategy, financial position, financial performance, and cash flows.]]>
<![CDATA[THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION AND ECO EFFICIENCY ON SUSTAINABLE PERFORMANCE ]]>
<![CDATA[Eka Sari]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.293
<![CDATA[This research aims to examine the influence of green intellectual capital, green innovation and eco- efficiency on sustainability performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is the Sri- Kehati Company which is registered on the IDX for the 2019 - 2023 period. The sample for this research was determined using a purposive sampling method so that 20 samples companies were obtained. The analytical method used is Panel Data Model Regression analysis. The results of this research shows that green intellectual capital, green innovation and eco- efficiency have an effect on sustainability performance, green intellectual capital has an effect on sustainability performance, green innovation has no effect on sustainability performance and eco efficiency has no effect on sustainability performance.]]>
<![CDATA[AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE ]]>
<![CDATA[Dian Pratiti]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.294
<![CDATA[This study aims to examine the moderating effect of Audit Quality on the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Firm Value. The research is classified as quantitative associative research. Secondary data, obtained from www.idx.co.id and the respective company websites, were used in this study. The population comprises companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was determined using purposive sampling, resulting in 30 companies being selected. The analysis method employed is Panel Data Regression Analysis. The findings of this study indicate that CSR does not affect Firm Value, while GCG has a positive impact on Firm Value. Audit Quality can moderate and weaken the positive relationship between Corporate Social Responsibility and Firm Value and Audit Quality cannot moderate the relationship between Good Corporate Governance and Firm Value.]]>
<![CDATA[THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE ]]>
<![CDATA[Andre Rizky Mandala Pamungkas Suherman]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.295
<![CDATA[This study aims to provide empirical evidence that transfer pricing, leverage, and capital intensity influence tax avoidance. The subjects of this research are energy mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection was conducted using purposive sampling, resulting in 17 companies that met the criteria. The data used consisted of secondary data from annual financial reports. Data were analyzed using multiple linear regression. The results of this study indicate that (1) Transfer Pricing does not affect tax avoidance; (2) Leverage affects tax avoidance; (3) Capital Intensity does not affect tax avoidance; (4) collectively, Transfer Pricing, Leverage, and Capital Intensity significantly influence Tax Avoidance.]]>
<![CDATA[THE INFLUENCE OF INTELLECTUAL CAPITAL AND PROFIT MANAGEMENT ON STOCK RETURNS ]]>
<![CDATA[Arya Manda]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.296
<![CDATA[This study aims to determine the effect of intellectual capital and earnings management on stock returns with dividend policy as a moderating variable. This research is motivated by the importance of information about the factors that affect stock returns. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sample of this study was 23 issuers or 69 company financial statement data used in this study. This study uses multiple linear regression and moderate regression analysis. The results of this study are that intellectual capital has no effect on stock returns, and earnings management has a positive effect on stock returns.]]>
<![CDATA[THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022) ]]>
<![CDATA[Fariza Febriana]]>;
<![CDATA[Nunung Aini Rahmah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.297
<![CDATA[Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using multiple regression analysis. The outcomes reveal that net income does not significantly influence stock returns, while operating cash flow and funding cash flow positively effect stock returns. However, investment cash flow does not exhibit a significant effect on stock returns.]]>
<![CDATA[GUILTY PLEAS THROUGH SPECIAL CHANNELS AS AN EFFORT TO REFORM CRIMINAL PROCEDURE LAW IN INDONESIA ]]>
<![CDATA[Abdul Kadir]]>;
<![CDATA[Anindya Wiga Juniarti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.298
<![CDATA[This research discusses the concept of setting up a guilty plea through special channels as an effort to reform criminal procedure law in Indonesia in relation to the principles of simple, fast and low cost justice. Focusing on efforts to reform criminal procedure law in Indonesia and associated with the principles of simple, fast and low cost justice, namely with the concept of Guilty Plea Arrangements through Special Paths that exist in the renewal of the Indonesian criminal procedure code. The method used in this research is normative research. The result of this research is that the special route is an effort in the renewal of criminal procedure law. By eliminating some of the evidentiary processes, the special track is considered to accelerate case handling, thus reflecting the principles of simple, fast, and low cost justice. The special path contained in article 199 of the draft criminal procedure code does not need to be included in the Indonesian Criminal Procedure Code because there is ambiguity that makes the special path require reassessment before being applied to Indonesian criminal justice.]]>
<![CDATA[OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY ]]>
<![CDATA[Jaka Mulyana]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.300
<![CDATA[This study aims to investigate the influence of accountability, governance, and the use of information technology on the performance of Non-Government Organizations (NGOs), with a case study on Save the Children Indonesia. The research employs a quantitative method with an associative approach, utilizing questionnaires as the data collection instrument. Out of 166 staff surveyed in June 2024, 106 questionnaires were returned, achieving a response rate of 63.86%. Data analysis was conducted using multiple regression to identify the relationships between the independent variables (accountability, governance, use of information technology) and the dependent variable (NGO performance). The results show that accountability has a positive and significant impact on NGO performance, while governance and information technology usage do not have a significant effect. These findings highlight the need for an evaluation of accountability systems and further research on other factors that might more significantly influence NGO performance.]]>
<![CDATA[INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 ]]>
<![CDATA[Marnija]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.316
<![CDATA[The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.]]>
