Vol. 9 No. 3 (2025): Research Articles July 2025

Articles

• Analisis Faktor Keberhasilan Kolaborasi Triple Helix: Perspektif Industri

  Budi Irawan, Elisa Anggraini, Joko Purwono

  1596-1608

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  DOI: https://doi.org/10.33395/owner.v9i3.2736

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• Analisis Dampak CSR Disclosure pada Nilai Perusahaan di Era ESG: Studi pada Industri Manufaktur

  Bahtiar Effendi

  1609-1617

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  DOI: https://doi.org/10.33395/owner.v9i3.2724

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• Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional

  Widya Ayu Lestari, Dirvi Surya Abbas, Imam Hidayat

  1618-1632

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  DOI: https://doi.org/10.33395/owner.v9i3.2725

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• Green Innovation Sebagai Pemoderasi: Determinan Pengungkapan Environmental, Social, Governance

  Ni Putu Ayu Astiti Mustika Astari, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti

  1633-1655

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  DOI: https://doi.org/10.33395/owner.v9i3.2748

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• Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan

  Firda Khalimatussyadiyah, Dirvi Surya Abbas, Imam Hidayat

  1656-1666

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  DOI: https://doi.org/10.33395/owner.v9i3.2742

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• Ukuran Perusahaan Memoderasi Pengaruh Kepemilikan Asing Dan Komisaris Independen Terhadap Kebijakan Dividen di Indonesia

  Ni Putu Adinda Putri Gayatri, Lucy Sri Musmini, I Made Pradana Adiputra

  1667-1689

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  DOI: https://doi.org/10.33395/owner.v9i3.2732

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• Pengaruh Kepemilikan Manajerial, Corporate Social Responsibility, Capital Intensity, dan Ceo Overconfidence Terhadap Agresivitas Pajak

  Efta Widiyah, Dirvi Surya Abbas, Imam Hidayat

  1690-1705

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  DOI: https://doi.org/10.33395/owner.v9i3.2747

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• Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang

  Adawiya Zahrotun Nisa, Dwi Ermayanti Susilo

  1706-1717

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  DOI: https://doi.org/10.33395/owner.v9i3.2700

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• Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023

  Mohammad Mirza Rafiudin, Munari

  1718-1732

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  DOI: https://doi.org/10.33395/owner.v9i3.2714

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• Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak

  Ni Gusti Ayu Nila Suciadnyani, Nyoman Ari Surya Darmawan, I Gusti Ayu Purnamawati

  1733-1750

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  DOI: https://doi.org/10.33395/owner.v9i3.2727

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• Trashure as an ESG-Based Digital Innovation to Improve Community Welfare and Green Environment Sustainability

  Vina Fauzia Kartika, Nur Azizah Wandinia Ghozali, Siti Anisa, Rahma Rina Wijayanti, Oryza Ardhiarisca , Siska Aprilia Oktaviani

  1751-1761

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  DOI: https://doi.org/10.33395/owner.v9i3.2745

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• Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi

  Ni Luh Ayu Asih Tirta Devi, Nyoman Ari Surya Darmawan, Anantawikrama Tungga Atmadja

  1762-1777

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  DOI: https://doi.org/10.33395/owner.v9i3.2733

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• Pengelompokan Performansi Rasio Keuangan Perusahaan Terafiliasi dengan Israel Pasca 07 Oktober 2023 menggunakan AHC Clustering

  Mahardika Lutvia Maharaja, Tora Fahrudin, Rochmawati

  1778-1790

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  DOI: https://doi.org/10.33395/owner.v9i3.2749

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• Pengaruh Growth Opportunity, Persistensi Laba, dan Prudence Accounting terhadap Earnings Response Coefficient : Resiko Sistematis sebagai Variabel Pemoderasi

  Susilawati, Dirvi Surya Abbas, Imam Hidayat

  1791-1808

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  DOI: https://doi.org/10.33395/owner.v9i3.2759

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• Polusi Dan Saham : Investigasi Dampak Emisi Gas Rumah Kaca Terhadap Return Saham

  Putri Dwi Yanti, Zayyan Ahmad Nuryaddin , Isnalita

  1809-1817

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  DOI: https://doi.org/10.33395/owner.v9i3.2757

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• Online Cheating di Pendidikan Akuntansi dan Bisnis: Peran Dark Triad dan Locus of Control

  Nelvina Margery, Nelsi Cerdik Intani Bate’e, Gracia Maharani Sepang, Tan Ming Kuang

  1818-1834

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  DOI: https://doi.org/10.33395/owner.v9i3.2750

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• Tinjauan Luas Pengungkapan Corporate Social Responsibility (CSR) : Tata Kelola, Struktur Kepemilikan, dan Kinerja Perusahaan

  Ming Chen, andrew gunawan

  1833-1850

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  DOI: https://doi.org/10.33395/owner.v9i3.2762

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• How the Impact of Islamic Stocks and ZIS (Zakat, Infaq & Shodaqoh) on Poverty

  Abdul Holik

  1862-1872

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  DOI: https://doi.org/10.33395/owner.v9i3.2754

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• Pengaruh CEO Narcissism, Financial Distress, Company Size, dan Green Accounting terhadap Tax Avoidance

  Ardiana Salsabila Putri, Dirvi Surya Abbas, Imam Hidayat

  1851-1861

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  DOI: https://doi.org/10.33395/owner.v9i3.2765

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• Pengaruh Likuiditas, Leverage, Sales Growth, Dan Capital Intensity Terhadap Financial Distress: Peran Moderasi Profitabilitas Pada Perbankan Indonesia

  Cyntara, Apriwandi

  1873-1881

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  DOI: https://doi.org/10.33395/owner.v9i3.2767

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• Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024)

  Taufik Hidayat, Adibah Yahya, Eka Avianti Ayuningtyas, Oom Tikaromah

  1882-1892

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  DOI: https://doi.org/10.33395/owner.v9i3.2774

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• Pengaruh Karakteristik Dewan, Kualitas Audit, dan Narsisme Direktur Utama terhadap Penghindaran Pajak

  Indah Rahayu, Ickhsanto Wahyudi

  2893-2910

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  DOI: https://doi.org/10.33395/owner.v9i3.2769

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