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Abel Sonia S
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Engineering

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Analisis Kinerja Keuangan Perusahaan Pada Sektor Infrastruktur Yang Terdaftar Di BEI Sebelum Dan Pada Saat Pandemi COVID-19 Abel Sonia S; Rizky Raditya Pratama; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyse the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. The COVID-19 pandemic that has hit since early 2020 has had a significant impact on economic activity, including the infrastructure sector which is highly dependent on mobility and long-term investment. Performance analysis is carried out by comparing key financial ratios such as profitability (ROA, ROE, NPM), liquidity (CR, QR), solvency (DER), and activity (TATO) in the period 2018-2019 (before the pandemic) and 2020-2021 (during the pandemic). The analysis method used in this research is descriptive quantitative analysis with a comparative approach. The results showed that in general, there was a decline in the financial performance of most infrastructure sector companies during the pandemic, especially in the aspects of profitability and activity. This decline reflects operational disruptions and decreased demand due to social restrictions and economic uncertainty. However, some companies have managed to maintain stable performance thanks to business diversification and operational efficiency. These findings provide important insights for investors and company management in anticipating financial risks in times of crisis.
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Tax Avoidance Yulia Ribuna Br Bangun; Annisa Khairani; Salshabilla Nayma; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The effect of leverage, company size, and profitability on tax avoidance efforts in businesses engaged in the industrial sector. Leverage is measured by DAR, company size is measured by Ln (total assets), Profitability is measured by ROA and tax avoidance by ETR. The focus of quantitative research is industrial companies listed on the IDX. The number of samples collected using the purposive method was 19. Secondary data was used from the 2020-2024 financial statements. To complete this analysis, hypotheses and classical assumptions were tested. The results showed that tax avoidance was not affected by leverage, business size, or profitability.
Literatur Review Teori Hexagon Dalam Mendeteksi Fraud Pada Laporan Keuangan Annisa Khairani; Yulia Ribuna Br Bangun; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This article reviews the hexagon theory in detecting fraud in financial statements. This article aims to find out how the results of research in 2025 regarding the hexagon theory in detecting fraud in financial statements? And what are the measurement indicators of the 2025 research results regarding the hexagon theory in detecting fraud in financial statements? The method of writing this scientific article is with qualitative methods and literature review (Library Research). Data obtained from conducting literature studies from various studies on fraud conducted in 2025 from national journals obtained from the Google Scholar page and researchers conducted for all studies in Indonesia. Researchers conducted data searches using the keyword “Hexagon Theory in Detecting Fraud”. The results obtained the most influential factor in detecting fraudulent financial statements is stimulus in 9 articles. Then the next factors are capability in 7 articles, collusion in 6 articles, opportunity in 5 articles, rationalization in 5 articles, and arrogance in 5 articles. The results obtained in the measurement indicators are stimulus with 3 projections, opportunity with 3 projections, rationalization with 2 projections, capability with 1 projection, arrogance with 6 projections, and collusion with 5 projections.
Co-Authors Annisa Khairani azzahra, an suci Fitri Yani Panggabean Rizky Raditya Pratama Salshabilla Nayma Yulia Ribuna Br Bangun