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All Journal Bilancia : Jurnal Ilmiah Akuntansi Journal of Creative Student Research
Hana Dhayan
Universitas Tanjungpura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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Pengaruh Adopsi Blockchain, Kompetensi SDM, dan Regulasi Pemerintah terhadap Transparansi Laporan Keuangan Perusahaan Publik di Indonesia Arday Budaya; Hana Dhayan; Gita Desyana
Journal of Creative Student Research Vol. 4 No. 4 (2026): Agustus: Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v4i4.6575

Abstract

Financial reporting transparency is a fundamental precondition for maintaining public trust in the banking sector, yet conventional reporting systems remain vulnerable to manipulation. This study examines the influence of blockchain technology adoption, human resource (HR) competency, and government regulation on the financial reporting transparency of conventional banks listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was employed using secondary data obtained from corporate annual reports and regulations issued by the Financial Services Authority (OJK). The research sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software. The results indicate that blockchain adoption has a significant positive effect on financial reporting transparency, while HR competency and government regulation individually show no significant effect. However, the three independent variables simultaneously exert a significant influence on financial reporting transparency. These findings confirm that achieving a transparent and accountable financial reporting system requires the integration of technological advancement, HR capacity building, and consistent regulatory frameworks. This study offers practical implications for regulators and bank management in formulating integrative, technology-based strategies to enhance financial reporting transparency.
ANALISIS KARAKTERISTIK KEUANGAN PERUSAHAAN SEBAGAI DETERMINAN KEPUTUSAN HEDGING PADA PERUSAHAAN SUBSEKTOR BATU BARA Raudhatul Jannah; Hana Dhayan; Helisa Noviarty
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 3 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i3.6035

Abstract

Increased exchange rate volatility resulting from global economic uncertainty poses financial risks to companies in the coal subsector that have high exposure to foreign exchange transactions. Hedging policies are one strategy for managing these risks. However, previous studies have shown mixed results regarding the factors that influence hedging decisions. This study aims to analyze the impact of liquidity, leverage, profitability, and firm size on hedging decisions among companies in the coal subsector listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample was selected using purposive sampling, resulting in 35 companies with a total of 140 observations. Data analysis was conducted using logistic regression with the aid of SPSS software. The results of the study indicate that, individually, liquidity, leverage, and profitability do not have a significant effect on hedging decisions. Conversely, firm size has a positive and significant effect on hedging decisions. Furthermore, simultaneous testing reveals that liquidity, leverage, profitability, and firm size collectively have a significant effect on hedging decisions.
Co-Authors Arday Budaya Gita Desyana Helisa Noviarty Raudhatul Jannah