Article Per Year (5 Year)
p-Index From 2021 - 2026
4.307
P-Index
This Author published in this journals
All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Armeliza, Diah
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Analisis Faktor - Faktor Audit Eksternal Terhadap Reaksi Pasar Djapri, Grace Karmel; Nindito , Marsellisa; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.016

Abstract

Market reaction represents how fundamental information of financial statements affects stock price and trading volume in the capital market. This research examines the effect of audit quality, audit opinion, audit report lag, and auditor switching towards market reaction. A quantitative method is applied in this research using secondary data collected from financial statements, stock price data, and composite stock price index (IHSG). Through purposive sampling technique, the research obtained 54 companies or 162-unit data from basic material companies listed on Bursa Efek Indonesia (BEI) during the period 2022 – 2024. The panel data regression analysis is used in this research using Eviews 13. The results indicate that audit quality and audit report lag have no significant effect on market reaction, whilst audit opinion and auditor switching significantly affect market reaction. These findings highlight the importance of fair and reliable financial reporting and auditor independence in reducing information risk and providing useful signals for investors.
Faktor-Faktor yang Mempengaruhi Profitabilitas pada Bank Umum Konvensional di Indonesia Tahun 2020-2024 Ananda, Savira; Armeliza, Diah; Handarini, Dwi
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0213

Abstract

This study aims to analyze the factors influencing the profitability of conventional commercial banks in Indonesia. The study used secondary data in the form of financial statements of conventional commercial banks for the 2020–2024 period, selected using a purposive sampling method. Data analysis was performed using panel data regression with the help of Microsoft Excel and EViews 13 software. The results showed that Net Interest Margin (NIM) and Total Asset Turnover (TATO) had a positive and significant effect on profitability (ROA). Conversely, the Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Non-Performing Loans (NPL) had a negative and significant effect on profitability (ROA). Meanwhile, the Loan to Deposit Ratio (LDR) did not have a significant effect on profitability. These findings confirm that bank profitability is more determined by the effectiveness of interest income management, asset utilization efficiency, and control of operational costs and credit risk, rather than the level of credit distribution. The results of this study are expected to serve as a reference for banking management and the development of empirical studies in the fields of financial accounting and banking.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE Thaib I., M. Farian; Purwohedi, Unggul; Armeliza, Diah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
Co-Authors Achmad Fauzi Aditya Pratama Aditya, Ilham Agustin, Stevani Alfianto, Cahyo Ananda, Savira Andy Andy Anggraeni, Charity Ardelia, Sarah Selli Arthawan, Ezzra ATI SUMIATI, ATI Azzahra, Allifia Carmenita, Tamara Dhinanty, Raihanisa Dara Dita Puruwita, Dita Djapri, Grace Karmel Dwi Handarini, Dwi Etty Gurendrawati, Etty Fathurohman, Muhammad Febriani, Ine Ferrari Gayo, Absyirni Ari Gurrendrawati , Etty Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indah Mulyasari Karnati, Neti Khairunnisa, Hera Lajuni, Nelson Maharani, Diva Mahfirah, Titis Fatarina Manalu, Sinta Claudia Mardi Melina, Delvia Mufidah, Chusnanik Muhammad Rizqi Ramadhan Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nadira, Syifa Nadira Nasution, Hafifah Natsiruddin, Ahmad Nindito , Marsellisa Nuramalia Hasanah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Putri, Rachma Amalia Ramandha, Della Putri Rambe, Rauni Duha Rida Prihatni Sari, Dewi Agustin Pratama Syalsabila, Anis Thaib I., M. Farian Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Unggul Purwohedi Wardiningrum, Istiasmidiati Widyastuti, Annisa Yasmin, Eka Faradila Zahra, Siti Fatimah Zahro, Khalisatuz Zairin, Gentiga Muhammad Zuhdii, Pradhitya Afrizkyaldi