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.
Articles
489 Documents
<![CDATA[DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR ]]>
<![CDATA[Benny Oktaviano]]>;
<![CDATA[Dhani Rosjadi]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.524
<![CDATA[This study aims to examine the effect of Deferred Tax Assets (DTA) on Earnings Management and assess the role of Audit Quality as a moderating variable. The research object comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed, using panel regression with a Random Effects model, selected based on Hausman and Lagrange Multiplier tests. The results indicate that DTAs have a positive and significant effect on Earnings Management, suggesting that firms use DTA flexibility to manipulate earnings. However, the interaction test between DTA and Audit Quality yields a negative but statistically insignificant coefficient, indicating that Audit Quality does not significantly moderate the relationship between DTA and Earnings Management. These findings imply that, although high-quality auditors are expected to constrain earnings management practices, their moderating role was not empirically supported in this sample.]]>
<![CDATA[FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY ]]>
<![CDATA[Edi Triwibowo]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>;
<![CDATA[Cecilia Margaretha Sinaga]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.525
<![CDATA[This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on accounting conservatism. However, leverage has a significant negative effect on conservatism, indicating that highly leveraged firms are less conservative in their reporting. Furthermore, the interaction between financial distress and leverage does not have a significant moderating effect, while leverage significantly moderates the relationship between information asymmetry and accounting conservatism. These results highlight the strategic role of conservative accounting in conditions of financial pressure and asymmetric information, especially when combined with high leverage. The study contributes to the literature on financial reporting by offering insights into how internal risk conditions and capital structure shape accounting policy decisions in emerging markets like Indonesia.]]>
<![CDATA[THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING ]]>
<![CDATA[Erlina Widayanti Djatnicka]]>;
<![CDATA[Tirin Wulandari]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.526
<![CDATA[This study aims to examine the effect of sales growth and dividend policy on firm value, with tax planning as a moderating variable. The object of the research is manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using panel regression analysis and Moderated Regression Analysis (MRA) to test moderation effects. The results reveal that both sales growth and dividend policy have a significant positive impact on firm value. Furthermore, tax planning significantly moderates the relationship between sales growth and dividend policy on firm value. This implies that firms implementing effective tax planning strategies are better able to enhance the value-creating potential of their operational growth and dividend decisions. The findings offer strategic insights for corporate managers and investors to integrate financial performance indicators with tax efficiency as a means to maximize shareholder wealth.]]>
<![CDATA[NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION ]]>
<![CDATA[Jamian Purba]]>;
<![CDATA[Shafa Amelia Putri]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.527
<![CDATA[This study investigates the influence of financial performance on stock prices with interest rates as a moderating variable. Using panel data from publicly listed companies between 2018 and 2023, a random effects model was employed based on Chow, Hausman, and the LM test results. The findings show that financial performance has a positive and significant effect on stock price. Moreover, the interaction term between financial performance and interest rates indicates a negative moderating effect, suggesting that higher interest rates weaken the impact of financial performance on stock prices. These results underline the importance of considering macroeconomic variables in investment evaluations and corporate decision-making.]]>
<![CDATA[AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS ]]>
<![CDATA[Maulina Dyah Permatasari]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>;
<![CDATA[Imamudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.528
<![CDATA[This study aims to analyze the effect of financial distress on earnings management with audit committee effectiveness as a moderating variable. The research data were derived from annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, selected using purposive sampling. The analysis method employed was panel regression using the Panel Least Squares (PLS) approach with a moderation test. The results indicate that financial distress has a negative and marginally significant effect on earnings management. However, when the interaction variable between financial distress and the audit committee is introduced, the results show that the audit committee strengthens the relationship between distress and earnings management. This suggests that the existence of audit committees in some firms does not necessarily function effectively to curb managerial opportunism, particularly under financial pressure. These findings provide crucial implications for policymakers and practitioners to enhance the quality and independence of audit committees in corporate governance practices.]]>
<![CDATA[CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY ]]>
<![CDATA[Sindik Widati]]>;
<![CDATA[Angga Deni Pratama]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.529
<![CDATA[This study aims to examine the effect of profitability on capital adequacy, with operational efficiency as a moderating variable in the banking sector. The data employed are secondary data from the annual financial reports of commercial banks listed from 2018 to 2023. A quantitative approach using panel data regression was used to test the relationships among variables. The results indicate that profitability has a positive and statistically significant effect on capital adequacy. However, operational efficiency does not significantly moderate this relationship. These findings suggest that while profitability plays a key role in capital planning, the moderating impact of operational efficiency is limited in the context of the sampled banks. This research provides insights for policymakers and bank managers on the strategic role of sustainable profitability in capital management, independent of internal operational enhancements.]]>
<![CDATA[OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR ]]>
<![CDATA[Neng Asiah]]>;
<![CDATA[Dian Sulistyorini Wulandari]]>;
<![CDATA[Sabbarudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.530
<![CDATA[This study aims to analyze the effect of asset turnover and receivable turnover on profitability with working capital turnover as a moderating variable. The object of the research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach using panel data regression analysis was employed. The results indicate that both asset turnover and receivable turnover have a positive and significant impact on profitability. Furthermore, working capital turnover significantly moderates the relationship between these operational efficiency metrics and profitability. This implies that firms with higher working capital efficiency can enhance the positive effect of asset and receivable utilization on financial performance. The study contributes to financial management by emphasizing the need for integrated strategies that combine operational efficiency with effective working capital management to improve profitability.]]>
<![CDATA[THE INFLUENCE OF LEADERSHIP STYLE, WORK DISCIPLINE AND COMPETENCE TO EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN ]]>
<![CDATA[Zuwita Winasari Sitanggang]]>;
<![CDATA[Fariza Fitria]]>;
<![CDATA[Nelin Pricilia Simatupang]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.531
<![CDATA[This study is intended to explore how the influence of leadership style, work discipline level, and employee competence on work performance within PT. Nusantara III Plantation (Persero) Medan. Using a quantitative approach, data was obtained through the distribution of questionnaires to 106 employees as research participants. The findings of the study indicate that a leadership style that creates an open communication space, involves employees in the work process, and provides consistent guidance, is able to build a more productive work atmosphere. High work discipline can be seen from adherence to company procedures, accuracy in completing responsibilities, and compliance with internal regulations also show a close relationship with improving individual performance. These three aspects, when carried out synergistically, play an important role in encouraging the effectiveness of employee work in the organization. Meanwhile, competencies, which include technical skills, mastery of science, and professional work attitudes, have proven to be important drivers in supporting employee effectiveness. This research provides input for the management of PT. Perkebunan Nusantara III (Persero) Medan to continue to strengthen adaptive and humanist leadership capacity, encourage the creation of a culture of discipline in the work environment, and provide continuous training to improve the competence of human resources.]]>
<![CDATA[THE EFFECT OF DEBT TO EQUITY RATIO AND RETURN ON ASSETS ON STOCK RETURNS IN PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 ]]>
<![CDATA[Rona Bernike Br Sinuhaji]]>;
<![CDATA[Cut Fitri Rostina]]>;
<![CDATA[Fauzi]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.532
<![CDATA[This study was conducted to test the influence of each predetermined variable, both simultaneously and partially. From a total population of 31 companies, and based on the criteria that have been set, a sample of 20 companies was obtained. This type of research is quantitative using secondary data measured on a ratio scale to be processed statistically. The analysis method used is multiple linear regression. The results of the analysis through the F test show that the Debt to Equity Ratio (DER) Return on Assets (ROA) variable simultaneously does not have a significant positive effect on stock returns. However, the results of the (partial) t-test show that DER and ROA do not have a significant influence on the stock price.]]>
<![CDATA[WOMEN'S REPRESENTATION IN INDONESIA'S POLITICAL LEADERSHIP STRUCTURE ]]>
<![CDATA[Naib]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.533
<![CDATA[This study discusses the dynamics of women's representation in the political leadership structure in Indonesia, especially in legislative institutions and political parties. Although Law Number 7 of 2017 has set a 30% quota for women, its implementation still faces various challenges, both structurally and culturally. Barriers such as patriarchal culture, lack of political education, and women's dual role as housewives and politicians are among the main barrier factors limiting their participation in politics. Through normative juridical methods and analysis of secondary data from various sources, this study found that women's representation in the legislature continues to increase over time. However, this figure has not reached the set target. In addition, political parties often only meet quotas formally without paying attention to the capacity and quality of women nominated. In conclusion, increasing women's representation requires continuous efforts to overcome existing cultural and structural barriers, so as to create a more substantial and meaningful participation of women in Indonesia's political leadership structure.]]>
