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All Journal Jurnal Riset Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ecogen Jurnal Akuntansi dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin IIJSE
Setyadi, Edi Joko
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Intellectual Capital, Efisiensi Operasional dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional di Indonesia Tahun 2021-2024 Ma'ruf, Andhika Sofian; Kusbandiyah, Ani; Fakhruddin, Iwan; Setyadi, Edi Joko
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2157

Abstract

Tujuan penelitian untuk menganalisis pengaruh Intellectual Capital, Efisiensi Operasional, dan Kepemilikan Manajerial terhadap Kinerja Keuangan perusahaan perbankan konvensional di Indonesia tahun 2021–2024. Populasi penelitian mencakup seluruh bank umum konvensional yang terdaftar pada Bursa Efek Indonesioa (BEI) dan Otoritas Jasa Keuangan (OJK, 2024), sementara pemilihan sampel dilakukan menggunakan metode purposive sampling. berdasarkan ketersediaan laporan keuangan tahunan selama periode penelitian diperoleh 23 bank dengan total 92 observasi. Metode analisis yang digunakan adalah regresi data panel menggunakan pendekatan Fixed Effect Model (FEM) GLS regression dengan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi, sehingga semua asumsi klasik diterima. Hasil penelitian menunjukkan Intellectual Capital, Kepemilikan Mannajerial berpengaruh positif terhadap kinerja keuangan, dan Efisiensi Operasional (BOPO) tidak berpengaruh terhadap kinerja keuangan. Temuan ini menegaskan pentingnya penguatan Intellectual Capital sebagai aset strategis dalam meningkatkan kinerja keuangan perbankan konvensional di Indonesia.
Pengaruh E-Simbada, E-Budgeting, dan E-Planning Terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah Daerah di Wilayah Provinsi Jawa Tengah Tahun 2021-2023 'Azizah, Annisa Cahya; Dirgantari, Novi; Winarni, Dwi; Setyadi, Edi Joko; Wibowo, Hardiyanto
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2166

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari e-Simbada, e-Budgeting, dan e-Planning terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada pemerintah daerah. Populasi penelitian mencakup seluruh pemerintah kabupaten dan kota di Jawa Tengah. Teknik seleksi sampel menggunakan purposive sampling dengan kriteria ketersediaan data e-Government dan nilai SAKIP selama periode 2021-2023, dan diperoleh 93 observasi dari 27 kabupaten dan 4 kota. Metode analisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa e-Simbada berpengaruh negatif terhadap SAKIP, sedangkan e-Budgeting dan e-Planning memiliki pengaruh positif terhadap SAKIP. Implikasi penelitian ini menekankan keberhasilan digitalisasi pemerintahan tidak cukup hanya dengan penerapan sistem e-Government, tetapi harus disertai dengan integrasi sistem, kesiapan sumber daya manusia dan kapasitas aparatur, serta pemanfaatan data secara strategis untuk mendukung akuntabilitas kinerja. Temuan ini memberikan rujukan kebijakan bagi pemerintah daerah untuk memfokuskan digitalisasi pada sistem yang terintegrasi dan berorientasi kinerja guna memperkuat kualitas SAKIP. Penelitian selanjutnya disarankan untuk memasukkan variabel lain seperti kualitas sumber daya manusia, integrasi sistem informasi pemerintah daerah, atau faktor eksternal lainnya guna memperoleh pemahaman yang lebih komprehensif mengenai faktor-faktor yang memengaruhi kualitas SAKIP.
Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Net Profit Margin terhadap Return on Assets Citra Dewi Damayanti; Hariyanto, Eko; Fitriati, Azmi; Setyadi, Edi Joko
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5393

Abstract

Financial performance is the main indicator for assessing a company's effectiveness in managing and utilizing financial resources to achieve predetermined operational goals. Financial performance evaluation is generally conducted using financial ratio analysis as a relevant measuring tool. This study aims to examine the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Firm Size, and Net Profit Margin (NPM) on Return on Assets (ROA) in companies operating in the food and beverage subsector during the period 2020 to 2023. The sampling method used a purposive sampling technique with a sample size of 154 observational data that met the research criteria. Data analysis was conducted using a multiple linear regression approach. The results show that the TATO and Firm Size variables have a positive and significant effect on ROA, indicating that the higher the asset turnover and company size, the greater the resulting profitability. Conversely, the DER and NPM variables did not show any effect on ROA in this study.
The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 Aisyah, Yusdian Dwi; Inayati, Nur Isna; Pramono, Hadi; Setyadi, Edi Joko
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9513

Abstract

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance
Determinants of Audit Quality: Empirical Evidence of Auditor Reputation, Audit Committee, Audit Fee, and Firm Sizes in Indonesian Financial Institutions (2020-2024) Fitriyana, Saodah Dhona; Inayati, Nur Isna; Amir, Amir; Setyadi, Edi Joko
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2989

Abstract

This study looks at how auditor reputation, audit committee involvement, audit fee, and firm size affect audit quality in financial institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study uses a quantitative method with secondary data obtained through the purposive sampling technique, resulting in 185 samples. The findings show that auditor reputation and audit fees do not have a meaningful impact on audit quality. On the other hand, audit committees and larger company sizes are linked to lower audit quality, suggesting that having an audit committee or being a bigger company doesn’t automatically mean better audit oversight. These results highlight the importance of improving corporate governance and making sure that the supervisory role is effective to enhance audit quality in the financial industry.
The Effect of Company Size, Leverage, and Audit Quality on Earnings Management: Managerial Ownership as a Moderating Variable Lisgianti, Ayu; Setyadi, Edi Joko; Hariyanto, Eko; Wibowo, Hardiyanto
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2122

Abstract

Earnings management remains a persistent issue in financial reporting, particularly in capital-intensive sectors such as the mining industry. Various firm characteristics and governance mechanisms are often examined to understand their role in influencing managerial incentives to manipulate earnings. This study investigates the effect of firm size, leverage, and audit quality on earnings management, with managerial ownership included as a moderating variable. This investigation utilizes secondary data extracted from the audited annual reports of mining enterprises listed on the Indonesia Stock Exchange (IDX) across the 2020–2024 observation window. The proposed hypotheses are evaluated through panel data estimation employing a Moderated Regression Analysis (MRA) specification. The empirical results demonstrate that leverage bears a statistically significant inverse relationship with earnings management, implying that greater debt exposure may curtail managerial latitude in financial reporting due to intensified scrutiny from creditors. In contrast, neither firm size nor audit quality exhibits a statistically discernible association with earnings management practices. Moreover, managerial ownership does not condition or moderate the relationships between firm size, leverage, audit quality, and earnings management. These findings underscore the salience of external disciplinary mechanisms, particularly creditor oversight, in constraining opportunistic reporting behavior, whereas managerial ownership appears to possess limited governance potency, largely attributable to its relatively marginal proportion within mining firms. Collectively, the study augments the extant literature by furnishing empirical insight into the effectiveness of governance mechanisms in mitigating earnings manipulation within Indonesia’s resource-based industrial sector.
Co-Authors 'Azizah, Annisa Cahya Aditya Pratama Aisyah, Yusdian Dwi Amir Amir Ani Kusbandiyah Anjani, Nadya Zalianti Puspa Arini Hidayah, Arini Cahyani, Fatma Intan Citra Dewi Damayanti Dirgantari, Novi Dwi Winarni Eko Hariyanto Fitriati, Azmi Fitriyana, Saodah Dhona Hadi Pramono Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Inayati, Nur Isna Iwan Fakhruddin Jundan Mahasin, Muhammad Daffa Lisgianti, Ayu Ma'ruf, Andhika Sofian Mudjiyanti, Rina Mujiarti, Mujiarti Nanda, Mayang Setia Permana, Ghozy Agung Septian, Rifki Sitoresmi, Dyah Sri Wahyuni SURYO Budi Santoso Tri Septin MR Utami, Rifka Frida