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Menampilkan 1–7 dari 7 artikel
The Influence of Liquidity, Profitability, and Leverage on Stock Prices in 2021-2023
Mayashita Ayunindya Safitri
; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The goal of this research is to explore the relationship between stock prices, liquidity, profitability, and leverage. This study focuses on transportation and logistics companies that were registered in the Indonesia Stock Exchange from 2021 to 2023. A quantitative approach was taken, utilizing secondary data derived from the annual financial statements of companies that were active during this time frame. The sample comprised 45 data points, selected using a purposive sampling technique. The i...
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The Impact of Corporate Governance on the Disclosure of Sustainability Report
Citra Adi Oktania Kumaladewi
; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to...
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Fraud Hexagon and Intellectual Intelligence on Academic Fraud: The Moderating Role of Student Behavior
Vanessa Berliana Santoso
; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially val...
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The Influence of Profitability, Liquidity, Leverage, and Firm Size on Financial Distress in Non-Food Retail (2021–2024)
Aisyah Amalia
; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The purposes of this study analyze financial distress of non-food retail companies registered on the Indonesia Stock Exchange (IDX) between 2021 to 2024, as impacted by profitability, liquidity, leverage, and firm size. The sample criteria were as follows: (1) companies operating in the non-food retail sector and listed on the IDX during the specified period; (2) companies that consistently presented complete annual financial statements for each year; and (3) companies whose financial statements...
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The Effect of Leverage and Capital Intensity on Tax Avoidance with Independent Commissioners as a Moderating Variable
Sukma Hani Destiana
; Anna Sumaryati
; Imang Dapit Pamungkas
; Purwantoro Purwantoro
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the f...
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The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership
Anna Sumaryati
; Hayu Wikan Kinasih
; Zaky Machmuddah
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing a...
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The Impact of Ownership Structure on Sustainable Performance Disclosure and Firm Value: An Empirical Study of State-Owned Enterprises in Indonesia
Azalia Nadya Ayu Maharani
; Imang Dapit Pamungkas
; Anna Sumaryati
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 1
(2025)
Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environme...
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