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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal Manajemen Universitas Bung Hatta Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Net Profit Margin terhadap Return on Assets Citra Dewi Damayanti; Eko Hariyanto; Azmi Fitriati; Edi Joko Setyadi
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.
Pengaruh Likuiditas dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Amelia Nabila Afra; Ira Hapsari; Azmi Fitriati; Hariyanto Wibowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6733

Abstract

This study aims to analyze the effect of liquidity and capital structure on firm value, with profitability serving as a moderating variable, in conventional banking institutions in Indonesia. The study employs secondary data obtained from the financial statements of 47 conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, resulting in a total of 168 observations. Panel data regression analysis is applied, supported by the Chow test and the Hausman test to determine the most appropriate estimation model. Based on the test results, the Fixed Effect Model (FEM) is selected and adjusted using robust standard errors to address heteroskedasticity and autocorrelation issues. The moderating role of profitability is examined using Moderated Regression Analysis (MRA). The findings indicate that liquidity and capital structure have a positive effect on firm value. However, profitability is found to weaken the relationship between liquidity and capital structure and firm value. These results suggest that as profitability increases, firms tend to rely more on internal financing, thereby reducing the sensitivity of firm value to liquidity and capital structure.
THE EFFECT OF INTERNAL CONTROL SYSTEMS, INTERNAL AUDITS, AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION IN ISLAMIC COMMERCIAL BANKS IN INDONESIA Dewi Ayu Fatimatuz Zahro; Iwan Fakhruddin; Azmi Fitriati; Rina Mudjiyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21824940

Abstract

This study aims to analyze the effect of the Internal Control System, Internal Audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia during the 2017–2024 period, with company size included as a control variable. Fraud prevention was measured using an anti-fraud strategy disclosure index based on content analysis of annual reports and Good Corporate Governance reports. This study employed a quantitative approach using an unbalanced panel dataset consisting of 108 bank-year observations from 16 Sharia Commercial Banks. Data were analyzed using the Random Effect Model (REM) with cluster- robust standard errors. The results indicate that the Internal Control System and Good Corporate Governance have a positive and significant effect on fraud prevention, whereas Internal Audit and company size do not have a significant effect. These findings suggest that the implementation of the Internal Control System and Good Corporate Governance plays a more important role in supporting fraud prevention than the existence of the Internal Audit function or differences in company size. The findings are expected to provide practical implications for regulators and the management of Sharia Commercial Banks in strengthening internal control and corporate governance mechanisms to improve the effectiveness of fraud prevention.
Digital Transformation Towards Firm Value: The Moderating Role of Intellectual Capital Components Helena Ali Tahara; Bima Cinintya Pratama; Azmi Fitriati; Ira Hapsari
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.v9i1.2188

Abstract

Digital transformation is increasingly viewed as a source of corporate value creation; however, empirical evidence is mixed, suggesting that digitization does not automatically lead to increased corporate value. Based on the resource-based view, this study examines the role of intellectual capital, consisting of human capital, structural capital, and physical capital, in moderating the relationship between digital transformation and corporate value in the consumer non-cyclicals sector in Indonesia. This study uses 167 years of company observations from 2019 to 2023 and analyzes them using panel-data regression with firm fixed effects and cluster-robust standard errors in STATA. The results show that digital transformation and structural capital increase corporate value, while human capital has an adverse effect, and physical capital has no direct effect. Surprisingly, human capital actually weakens the effect of digital transformation on company value, whereas structural and physical capital strengthen this relationship. These findings theoretically extend the resource-based view by highlighting the heterogeneous and interactive role of intellectual capital in digital value creation. In practice, the results suggest that firms prioritize strengthening structural capital and ensuring the readiness of human resources to maximize the value-enhancing effects of digital transformation, particularly in emerging market contexts.
Peran Kinerja Keuangan dalam Pengaruh Intellectual Capital, Good Corporate Governance, Ukuran Perusahaan terhadap Nilai Perusahaan Fauzan Bahy Azzahra; Sri Wahyuni; Azmi Fitriati; Ira Hapsari
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2957

Abstract

This study aims to examine the effect of intellectual capital, good corporate governance, and firm size on firm value, and to test the moderating role of financial performance in technology sector companies listed on the Indonesia Stock Exchange during 2021–2024. Secondary data were collected from annual reports using purposive sampling, resulting in 24 companies (93 observations after transformation). The analysis employed multiple linear regression and Moderated Regression Analysis. The results indicate that intellectual capital, firm size, and financial performance have no significant effect on firm value. Good corporate governance shows a positive coefficient significant at the 10% level; however, this finding should be interpreted with caution because the overall model does not meet the goodness-of-fit criterion (Sig. F = 0.300) and has a very low explanatory power (Adjusted R Square = 0.010). Financial performance also fails to moderate the relationships between the independent variables and firm value. These findings suggest that the variables in the model are insufficient to explain variations in firm value in the technology sector during the observation period. Future studies are recommended to include additional variables and apply more suitable analytical approaches.
Co-Authors Adhitia Nur Fatah Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Anggita, Sangga Wishnu Ani Kusbandiyah Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Arie Widya Kafitasari Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Azzahra Mutiara Perdani, Tifani Bagis, Fatmah Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Citra Dewi Damayanti Corrienna Abdul Talib Deanisa Wahyuantika Dewi Ayu Fatimatuz Zahro Diah Ayu Lestari Dirgantari, Novi Dwi Kartika wahyuningsih Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwi Wirnani Dwita Indah Bestari Edi Joko Setyadi Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Fauzan Bahy Azzahra Felia Oktafiani Galuh Sukma Sasmita Ghefira Putri Ardhana Hadi Pramono Hanif Fathurakhman Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma Helena Ali Tahara Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Ibarra, Venus C. Inayati, Nur Isna Ira Hapsari Ira Hapsari Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Najwa Az-Zahra Nanda Agustina Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nurmajid, Difa Naufal Nurul Aisyah Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Raya Anandita Puspaning Adhisti Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Roziana Nur Aini Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Widhiandoro, Hengky Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zahra Firdaus Auliya Auliya Zaidatul Khauliyah, Desi