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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567 Documents
<![CDATA[LIQUIDITY, LEVERAGE, AND COMPANY SIZE AS PREDICTORS OF PROFITABILITY IN LQ-45 NON-FINANCIAL COMPANIES ON IDX INDONESIA ]]>
<![CDATA[Nasywa Fauziyyah]]>;
<![CDATA[Dani Sopian]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.783
<![CDATA[This study aims to examine the influence of liquidity, leverage, and company size as predictors of profitability in non-financial companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research population amounted to 45 companies, and through purposive sampling techniques, 17 companies were obtained with a total of 85 observation units. Independent variables used include liquidity proxied by Current Ratio (CR), leverage proxied by Debt to Asset Ratio (DAR), and company size measured using the natural logarithm of total assets. Profitability as a dependent variable is measured using Return on Asset (ROA). The analysis method used was multiple linear regression with the help of SPSS 27 software. The results of the study partially show that liquidity does not have a significant effect on profitability, leverage does not have a significant effect on profitability, while company size has a negative and significant effect on profitability. Simultaneously, liquidity, leverage, and company size had a significant effect on profitability with an F value of 6.564 and an R Square value of 0.198. These findings suggest that in large-scale companies in the LQ-45 Index, an increase in asset scale is not always directly proportional to an increase in profitability.]]>
<![CDATA[THE INFLUENCE OF TRADE WARS, INFLATION, POLITICAL UNCERTAINTY, AND INTEREST RATE DECISIONS ON BITCOIN PRICES ]]>
<![CDATA[Andini Prisilia Simorangkir]]>;
<![CDATA[Sannia Noviantri]]>;
<![CDATA[Steffania Tanoto]]>;
<![CDATA[Afriza Amir]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.786
<![CDATA[This research examines to test the impact of interest rate decisions, political instability, inflation, and trade disputes on the price of Bitcoin from 2020 to 2025 is the purpose of this research. Descriptive and confirmative approaches, which are quantitative, are used in this study. The secondary time series data used in this study is sourced from various global sources, including government databases and publications. This analytical method uses multiple linear regression with classical assumption testing. This includes normality testing, multicollinearity, heteroskedasticity, and autocorrelation. Furthermore, the hypothesis is tested using the F test to identify the simultaneous effect and the t test to identify the partial effect. The model's ability to explain bound variables is then measured through the determination coefficient, known as Adjusted R². The analysis found that factors such as inflation, political instability, trade conflicts, and interest rate decisions all contribute to the price of Bitcoin. Each of these factors has a unique and partial effect on the rise and fall of the price of Bitcoin. This research provides an overview that global macroeconomic factors have an important role in determining the price dynamics of crypto assets, especially Bitcoin.]]>
<![CDATA[THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Hanifah Nur Azizah]]>;
<![CDATA[Santiana]]>;
<![CDATA[Esa Nur Oktafianis]]>;
<![CDATA[Syahla Lealany]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.787
<![CDATA[This study investigates the effects of leverage, liquidity, and company age on transfer pricing practices, with audit quality as a moderating variable and financial performance as a mediating variable. The research objects are firms in the basic materials industry listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. A quantitative approach was adopted, utilizing panel data regression techniques, while sample selection was conducted through purposive sampling based on predefined criteria. The empirical findings reveal that leverage and liquidity exhibit a significant positive effect on transfer pricing, whereas company age demonstrates no statistically significant influence. Audit quality was found to significantly amplify the relationship between leverage and transfer pricing, yet it did not moderate the associations involving liquidity or company age. Furthermore, financial performance significantly mediated the liquidity-transfer pricing nexus but did not serve as a mediator for leverage or company age. These results confirm that both internal financial conditions and external oversight mechanisms, particularly audit quality, play crucial roles in controlling transfer pricing practices within Indonesia’s basic materials sector. The implications underscore the importance of strengthening audit functions and monitoring financial indicators to curb aggressive transfer pricing strategies, thereby informing regulatory and corporate governance policy enhancements.]]>
<![CDATA[HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dinda Amelia Az Zahra]]>;
<![CDATA[Dwi Fitriyani]]>;
<![CDATA[Putri Indriyani]]>;
<![CDATA[Ratu Jaisy Aulia Arifudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.789
<![CDATA[This study examines the influence of profitability, liquidity, audit fees, previous year's audit opinion, and debt to equity ratio on going concern audit opinions, with audit quality as a mediating variable and company size as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative explanatory approach using panel data regression analysis with the Random Effect Model (REM). The sample consists of 88 industrial sector companies selected through purposive sampling, yielding 88 observations. The results indicate that only previous year's audit opinion has a significant positive effect on going concern audit opinions, suggesting the persistence of business continuity risks. Profitability, liquidity, audit fees, and debt to equity ratio do not have significant effects. The moderation analysis reveals that company size moderates the relationship between previous year's audit opinion and going concern audit opinions, weakening the effect in larger companies. However, company size does not moderate the effects of profitability, liquidity, audit fees, and debt to equity ratio. The mediation analysis shows that audit quality does not significantly mediate any of the relationships between independent variables and going concern audit opinions. These findings highlight that previous year's audit opinion is the most influential factor in determining going concern audit opinions, emphasizing the importance of historical audit information in auditors' decision-making processes. The study contributes to the understanding of going concern audit opinions by developing an integrative model that incorporates both financial and non-financial factors.]]>
<![CDATA[EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES ]]>
<![CDATA[Fachrul Yarangga Ardiansyah]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Septian Aditya]]>;
<![CDATA[Muhamad Rizal Sumarno]]>;
<![CDATA[Irgy Minata]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.790
<![CDATA[This study examines the influence of profitability, leverage, liquidity, and independent commissioners on going concern audit opinions, with earnings quality as a mediating variable and company size as a moderating variable, in technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach with panel data regression analysis using the Fixed Effect Model on 11 technology companies with 44 observations. Secondary data were collected from annual reports and financial statements obtained from the official IDX website and company websites. The results indicate that profitability has a significant negative effect on going concern audit opinions, while leverage, independent commissioners, and liquidity do not significantly affect going concern audit opinions. Company size strengthens the effect of profitability but weakens the effects of leverage, independent commissioners, and liquidity on going concern audit opinions. Earnings quality mediates the relationships between independent commissioners and going concern audit opinions, and between liquidity and going concern audit opinions, but does not mediate the relationships between profitability and going concern opinions, nor between leverage and going concern opinions. These findings highlight that profitability and earnings quality play crucial roles in influencing auditor assessments of business continuity.]]>
<![CDATA[STOCK PRICE DETERMINANTS IN THE INDONESIAN CAPITAL MARKET: INFLATION, EXCHANGE RATES, DIVIDEND POLICY, AND THE MODERATING ROLE OF COMPANY SIZE ]]>
<![CDATA[Ananda Egi Aulia Aziza]]>;
<![CDATA[Sahroni]]>;
<![CDATA[Zulfitra]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.791
<![CDATA[This study examines the influence of inflation, exchange rates, and dividend policy on stock prices with firm size as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach with an associative method using panel data regression analysis. The population consists of LQ 45 companies listed on the IDX, with a sample of 21 companies selected through purposive sampling, yielding 105 firm-year observations. Secondary data were obtained from the Indonesia Stock Exchange, Badan Pusat Statistik, and Bank Indonesia. The analysis was conducted using EViews 10 with the Fixed Effect Model (FEM). The results indicate that inflation has a significant negative effect on stock prices, exchange rates have a significant negative effect on stock prices, and dividend policy has no significant effect on stock prices. Simultaneously, inflation, exchange rates, and dividend policy collectively exert a significant influence on stock prices. Furthermore, firm size moderates the relationship between exchange rates and stock prices but does not moderate the relationships between inflation and stock prices nor between dividend policy and stock prices. These findings suggest that investors should closely monitor macroeconomic factors when making investment decisions, and corporate management should strengthen foreign exchange risk management strategies.]]>
<![CDATA[FINANCIAL DISTRESS IN INDONESIAN PROPERTY AND REAL ESTATE COMPANIES: THE INFLUENCE OF LEVERAGE, PROFITABILITY, LIQUIDITY, AND CORPORATE GOVERNANCE ]]>
<![CDATA[Reni Kartini]]>;
<![CDATA[Dani Sopian]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.792
<![CDATA[This study aims to analyze the influence of leverage, profitability, liquidity, and corporate governance on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research uses a quantitative approach with secondary data in the form of the company's annual financial statements. The research sample consisted of 54 companies with a total of 270 observations selected using purposive sampling techniques. The data analysis technique uses multiple linear regression. The results of the study show that leverage has a significant negative effect on financial distress, while profitability and liquidity have a significant positive effect. Corporate governance has no significant effect on financial distress. Simultaneously, all independent variables have a significant effect on financial distress. The Adjusted R Square value of 0.435 indicates that 43.5% of the variation in financial distress can be explained by the research model. This study shows that financial distress conditions are influenced by a combination of financial performance factors and corporate governance.]]>
<![CDATA[BREAKING THE CARBON ACCOUNTING LITERACY GAP THROUGH VOCATIONAL TEACHERS AS A SYSTEMIC LEVERAGE POINT IN THE GREEN ECONOMY TRANSITION ]]>
<![CDATA[Lin Oktris]]>;
<![CDATA[Afzal Izzaz Zahari]]>;
<![CDATA[Suharmadi]]>;
<![CDATA[Hirdinis M.]]>;
<![CDATA[Rafli Adhira Saputra]]>;
<![CDATA[Metta Ciptaningtyas]]>;
<![CDATA[Widya Simamora]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.793
<![CDATA[The global transition toward a green economy fundamentally transformed the landscape of the accounting profession, yet this transformation had not fully reached the vocational education system responsible for producing Indonesia's accounting workforce. This study showed that the carbon accounting literacy gap among vocational accounting teachers was not merely a matter of individual competency, but reflected a systemic failure that created a chain of ignorance from educators to students to the workers entering the labor market. Using a qualitative approach based on participatory observation of a training program involving 50 vocational accounting teachers from the Tangerang Accounting Teacher Association at Universitas Mercu Buana in April 2026, this study found that nearly all participants had never been exposed to carbon accounting concepts or greenwashing identification frameworks in any prior formal professional training. This finding confirmed that the existing gap was systemic rather than individual in nature. This study further showed that vocational teachers represented the most efficient leverage point for breaking this chain of ignorance, as the multiplier effect inherent to the teaching profession allowed a single training intervention to impact thousands of future workers. The implications of these findings pointed to the need for systemic reform in the professional development of vocational accounting teachers as a prerequisite, rather than a consequence, of Indonesia's successful green economy transition.]]>
<![CDATA[THE INTEGRATIVE ROLE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND DIGITAL ACCOUNTING ON MSME PERFORMANCE: A LITERATURE REVIEW ]]>
<![CDATA[Sev Rahmiyanti]]>;
<![CDATA[Agung Praptapa]]>;
<![CDATA[Puji Lestari]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.794
<![CDATA[This study aims to comprehensively analyze the integrative role of financial literacy, financial technology, and digital accounting on the performance of micro, small, and medium enterprises (MSMEs) through a literature review approach. The method used was a qualitative-descriptive literature review by analyzing 30 SCOPUS-indexed international journal articles (Q1, Q2, and Q3) that were relevant to the research topic. The analysis process is carried out through data extraction, thematic grouping, and narrative synthesis to identify patterns of relationships between variables. The results of the study show that financial literacy plays a role as a foundation in financial decision-making and management, financial technology functions as an enabler in improving the efficiency and access to financial services, and digital accounting contributes to improving the quality of financial information and decision-making. These three variables interact with each other and form integrative relationships in influencing the performance of MSMEs. The conclusion of this study confirms that the integrative approach between financial literacy, financial technology, and digital accounting provides a more comprehensive understanding in explaining the performance of MSMEs compared to the partial approach. This research contributes to the development of literature related to MSMEs in the digital era and becomes the basis for further research.]]>
<![CDATA[BUILDING CONSUMER LOYALTY IN HALAL COSMETICS: THE INTEGRATION OF QUALITY, BRAND IMAGE, TRUST, AND SATISFACTION ]]>
<![CDATA[Yasir Hudzaifah]]>;
<![CDATA[Joko Susilo]]>;
<![CDATA[Tasya Syawa Amalia]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v4i3.795
<![CDATA[This study aims to examine and analyze the mediating role of customer satisfaction in the influence of brand image, consumer trust, and product quality on consumer loyalty among users of halal skincare and cosmetic products. This quantitative research employs the Partial Least Square - Structural Equation Modeling (PLS-SEM) approach via SmartPLS software. The direct effect test results indicate that brand image and product quality consistently have a positive and significant impact on both customer satisfaction and consumer loyalty. Customer satisfaction is also proven to have a positive and highly significant influence on consumer loyalty. Conversely, the consumer trust variable is found to have no significant effect on either satisfaction or loyalty. Furthermore, the indirect effect testing confirms that customer satisfaction significantly mediates the influence of brand image and product quality on consumer loyalty. However, customer satisfaction is unable to significantly mediate the relationship between consumer trust and consumer loyalty. In conclusion, to build long-term loyalty in the halal cosmetics industry, companies must focus on enhancing product quality and brand image that can effectively create customer satisfaction, as trust alone has become a baseline requirement that is no longer sufficient to bind consumers.]]>
