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Fairness
Published by Generate Digital Publishing
ISSN : -     EISSN : 3108950X     DOI : 10.70764/gdpu-fr
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Fairness provides a venue for high-quality manuscripts related to economics, finance, management accounting and accounting practice in the broadest sense. The editorial board encourages manuscripts that are international in scope, and articles that are perceptive, and evidence-based and seek new solutions or new ways of thinking about practices and problems and invite reasoned critical perspectives. However, readers may also find papers that investigate issues with global relevance. Fairness is published by the publishing company "Generate Digital Publishing". Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Determinants of Firm Value in Indonesia’s Financial Sector: Profitability, Liquidity, Capital Structure, Growth, and Firm Size Sania Novi Andri Liana
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-01

Abstract

Objective: This study aims to examine the impact of profitability, liquidity, capital structure, corporate growth, and firm size on firm value among financial sector companies listed on the Indonesia Stock Exchange during the period 2021–2025.Research Design & Methods: This study employs a quantitative approach using secondary data from the audited annual reports of financial sector companies listed on the Indonesia Stock Exchange. A total sample of 30 companies was selected, resulting in 150 panel observations. The dependent variable is enterprise value (PBV), while the independent variables are profitability (ROA and ROE), liquidity (CR), capital structure (DER), company growth, and firm size. The data were analyzed using panel data regression with EViews.Findings: The results indicate that ROA has a negative effect on firm value, while ROE and capital structure have a positive effect. Firm liquidity and growth do not significantly affect firm value. Firm size was found to have a significant negative effect on firm value.Implications: These findings indicate that investors in the financial sector place greater emphasis on shareholder returns, financing decisions, and resource efficiency than on mere asset growth or short-term liquidity. Therefore, management should focus on improving the quality of profitability and optimizing the capital structure.Contribution & Value Added: This study enriches the literature on firm value by providing the latest empirical evidence from Indonesia’s financial sector and highlighting the distinct roles of ROA and ROE in explaining market valuation.
Determinants of Corporate Income Tax: The Role of Profitability, Leverage, and Liquidity with Operating Costs as Moderating Variable Sahrullah Sahrullah; Nadilatul Faizah
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-02

Abstract

Objective: This study aims to examine the effects of profitability, leverage, and liquidity on corporate income tax, with operating costs as a moderating variable, among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2025 period.Research Design & Methods: This study employs a quantitative approach, using secondary data from the annual financial reports of mining companies. A purposive sampling method was used to choose 10 companies, resulting in 70 firm-year observations. The data analysis involved descriptive statistics, classical assumption tests, multiple regression analysis, and Moderation Regression Analysis (MRA). Furthermore, the importance of the indirect effect was evaluated through the Sobel test at a 5% significance level.Findings: The research results indicate that profitability, assessed by ROA, significantly and positively affects corporate income tax. On the other hand, leverage (DAR) and liquidity (CR) do not show a notable direct impact on corporate income tax. Additionally, operating expenses have a substantial effect on corporate income tax and serve an important moderating function. The results of the Sobel test indicate that operating expenses significantly moderate the relationships between profitability, leverage, liquidity, and corporate income tax. Specifically, operating expenses amplify the positive effect of profitability on tax liability while significantly transmitting the effects of leverage and liquidity on corporate income tax.Implications: These findings indicate that mining companies must focus on improving profitability and operational cost efficiency to optimize financial performance and manage tax obligations effectively.Contribution & Value Added: This study expands the corporate taxation literature by integrating profitability, leverage, liquidity, and operating costs into a single framework. It also provides empirical evidence on the moderating role of operating costs in explaining corporate income tax behavior in the mining sector. This area remains relatively unexplored in emerging markets.
Leverage and Environmental Cost Disclosure: Evidence from Indonesian Public Companies with Firm Size as Moderator Dewi Nur Maulidiyah
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-03

Abstract

Objective: This study examines the effect of leverage on environmental cost disclosure and investigates the moderating role of firm size among Indonesian public companies.Research Design & Methods: This study uses a quantitative approach with panel data collected from 2020 to 2025 on companies that were included in the Kompas100 Index. Purposive sampling was applied, resulting in 130 non-financial companies after excluding financial sector, suspended, and delisted firms. Data were analyzed using panel logit regression.Findings: The results indicate that leverage negatively affects environmental cost disclosure, suggesting that companies with higher debt levels tend to be less likely to disclose environmental costs. Firm size positively affects environmental cost disclosure and weakens the negative effect of leverage on disclosure. This finding indicates that larger firms are more likely to maintain environmental transparency despite higher financial pressure.Implications: The findings imply that financial conditions influence corporate environmental transparency decisions. Companies are encouraged to maintain environmental cost disclosure practices to strengthen legitimacy and stakeholder trust. Regulators are also expected to enhance sustainability reporting standards related to environmental costs.Contribution & Value Added: This study contributes to environmental accounting literature by analyzing environmental cost disclosure using a panel logit regression approach. The study also offers novelty by positioning firm size as a moderating variable in the relationship between leverage and environmental cost disclosure.
The Effect of Implementing Green Accounting on Profitability Lailatul Fitriani; Solikhul Hidayat
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-04

Abstract

Objective: This study aims to test and analyze the influence of Green Accounting which is proxied as environmental performance, environmental costs, and environmental disclosure on profitability.Research Design & Methods: The study employed a quantitative approach with secondary data obtained from annual reports and company sustainability reports. The sample consisted of 14 coal mining subsector companies during the 2021–2023 period, resulting in 42 observations. Data analysis was performed using multiple linear regression.Findings: The results of the study indicate that environmental performance and environmental disclosure have no effect on company profitability. Conversely, environmental costs have a negative and significant effect on profitability. This finding indicates that environmental performance and disclosure levels have not been able to increase company profits, while relatively low and short-term-oriented environmental spending is still seen as a burden that can reduce profitability.Implications: The research findings provide implications for companies to manage environmental activities and investments more effectively to create sustainable economic value. Furthermore, companies need to integrate environmental strategies into business policies to translate environmental benefits into improved long-term financial performance.Contribution & Value Added: This research expands the literature on green accounting and profitability, particularly in the coal mining sector in Indonesia. The findings provide empirical evidence regarding the relationship between environmental performance, environmental costs, and environmental disclosure and profitability and can serve as a reference for academics, practitioners, and future researchers in developing studies on environmental accounting and corporate sustainability.
Financial Ratios and Financial Distress in Consumer Cyclicals Companies: Evidence from the COVID-19 and Economic Recovery Period Abimanyu Abimanyu; Lina Nur Hidayati
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-05

Abstract

Objective: This study aims to analyze the effect of financial ratios, namely profitability, liquidity, leverage, and activity ratios, on financial distress in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period.Research Design & Methods: This study employed a quantitative approach with a causal associative research design. The population consisted of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Secondary data were collected from audited annual financial statements and analyzed using ordinal logistic regression with IBM SPSS Statistics.Findings: The results indicate that profitability and liquidity ratios have a negative effect on financial distress, implying that companies with higher profitability and stronger liquidity are less likely to experience financial difficulties. In contrast, the leverage ratio has a positive effect on financial distress, indicating that greater reliance on debt increases the risk of financial distress. Meanwhile, the activity ratio does not significantly affect financial distress. Furthermore, the coefficient of determination shows that financial ratios simultaneously explain 51% of the variation in financial distress, while the remaining 49% is influenced by other factors outside the model.Implications: The findings highlight the importance of maintaining profitability, liquidity, and prudent debt management as preventive measures against financial distress, particularly in the consumer cyclicals sector, which is highly sensitive to economic fluctuations and changes in consumer purchasing power.Contribution & Value Added: This study contributes to the financial distress literature by providing empirical evidence on the role of financial ratios as early warning indicators of financial distress in the consumer cyclicals sector during a period characterized by pandemic-related disruption and economic recovery. The findings offer practical insights for managers, investors, creditors, and regulators in assessing corporate financial health and mitigating financial distress risk under continuing economic uncertainty.

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