Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal E-Jurnal Akuntansi
P. D’Yan Yaniartha Sukartha
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Bank Soundness and Firm Value under the RGEC Framework Dian Yupita; P. D’Yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p02

Abstract

Bank soundness is integral to firm value, reflecting a bank’s financial stability, risk management capacity, and profitability. This study investigates the association between bank soundness and firm value using the RGEC framework—comprising risk profile, good corporate governance, earnings, and capital—over the period 2011–2022. The analysis draws on 47 annual reports sourced from Refinitiv Eikon. Firm value is modeled as a function of the RGEC components, with revenue and total assets included as control variables. Grounded in signaling theory, the study employs multiple linear regression to examine the relationship. The findings reveal that good corporate governance, earnings, and capital are positively associated with firm value, whereas the risk profile exhibits a negative association. These results suggest that stronger governance, profitability, and capital adequacy, alongside lower risk exposure, enhance a bank’s long-term value by signalling resilience and operational soundness.
Examining the Relationship between Profitability, Pandemic Years, Financial Distress to Tax Avoiance I Kadek Peri Andika; P. D’yan Yaniartha Sukartha
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the pandemic, and financial distress on tax avoidance. The research population is all issuers listed on the Indonesia Stock Exchange during the 2018-2021 period. The number of samples used is 748 companies with purposive sampling method. The research data were analyzed using multiple linear regression analysis using the Statistical Data Analysis (STATA) application. The results of the study show that profitability, the year of the pandemic and financial distress are negatively related to tax avoidance.
Co-Authors Dian Yupita I Kadek Peri Andika