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NUJMATUL LAILY
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JABE (Journal of Accounting and Business Education)
Published by Universitas Negeri Malang
ISSN : 25287281     EISSN : 2528729X     DOI : 10.26675
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider original research articles and review articles in any research areas of accounting and business education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Volume 9, Issue 4, June 2025" : 5 Documents clear
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Darwis, Herman; Gumati, Tatang Ary; Arifin, Andi Harmoko; Rita, Maria Rio
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
The Moderating Effect of CEO Attributes on The Relationship Between CSR and CEO Power And Company Performance. Afni, Naila; Makarnayawati, Makarnayawati; Juliardi, Dodik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.56096

Abstract

Prior empirical studies have shown how CEO power affects firm performance and (CSR). The purpose of this study is to investigate the relationship between CEO quality and firm success by minimizing the influence of CSR and CEO power. To assess data from mining companies listed on the Indonesia Stock Exchange, Smart PLS was utilized. According to the research’s findings, the influence of CSR on company success and CEO authority are not influenced by factors like tenure, age, or education. A company's positive image among the public, investors, and other stakeholders is reinforced by CSR disclosure, which is frequently seen to improve a company's reputation. But according to the research's findings, a number of CSR elements actually take attention away from improving business success. Stakeholders should consider this research when assessing the effect of CSR disclosure on business performance. To improve corporate legitimacy, policymakers should place more emphasis on responsibility and openness. Additionally, This study is the first to examine CEO characteristics as moderating factors in the context of Indonesia.
Analysis of Capital Structure, Leverage, and Sales Growth in Term of Tax Avoidanve Arianti, Baiq Fitri; Soesila, Byas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.62218

Abstract

The large number of companies involved in tax avoidance practices by manipulating profits should be a concern for the government in strengthening the tax system in Indonesia. The purpose of this study is to analyze and empirically examine the influence of companies in the consumer non-cyclicals sector on tax avoidance, viewed from the aspects of capital structure, leverage, and sales growth. This research involves all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 125 companies, with a sample of 30 companies. The study uses a quantitative approach through panel data regression analysis with the help of EViews version 12. The findings of this study show that capital structure does not have a significant effect on tax avoidance, while leverage has an effect on tax avoidance, and sales growth also has an effect on tax avoidance. Although many studies on tax avoidance have been conducted, studies examining leverage using the proxy of Degree of Financial Leverage (DFL) in consumer non-cyclicals sector companies remain limited. The implications of this study reinforce agency theory, which posits that information asymmetry between owners and managers can encourage managers to maximize profits through tax avoidance. These results can also serve as a consideration in designing stricter fiscal policies targeting companies with high potential for tax avoidance, emphasizing the need for a fairer and more efficient tax system, as well as the necessity for strict sanctions to curb tax avoidance practices among large corporations
The Influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the Work Readiness of Accounting Education Students in the 4.0 Era Anggraini, Lutfia; Sulastri, Sulastri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.61220

Abstract

This study aims to determine the influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the work readiness of Accounting Education students in the 4.0 era. The novelty of this research lies in integrating the Technology Acceptance Model (TAM) as a theoretical framework. TAM strengthens the understanding that work readiness in the 4.0 era is influenced by an individual's ability to accept and utilize technology, which is reflected in the aspects of LAQ, IQ, and EQ. The approach used in this research is explanatory quantitative, with data collected through questionnaires. The respondents of the study are Accounting Education students from the 2021 and 2022 cohorts at Universitas Negeri Malang. The sampling technique employed is simple random sampling, and the data analysis method used is multiple regression analysis. The research results indicate that LAQ, IQ, and EQ have a positive influence on work readiness, with a significance value.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Butar-Butar, Dea Tiara Monalisa; Itan, Iskandar; Saragih, Anre Giltbelt
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.

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