Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Wicaksono, Ready
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor-faktor yang mempengaruhi efisiensi investasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Rizki Saputra, Maulana; Wicaksono, Ready
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.096 KB) | DOI: 10.32670/fairvalue.v5i2.2102

Abstract

Investment efficiency is the optimal level of investment, the investment is profitable for the company. This study aims to determine the effect of financial statement quality, debt maturity, and accounting conservatism on investment efficiency. The research method applied in this study is a quantitative method. In this study, the sampling technique used purposive sampling as many as 14 mining sector companies listed on the Indonesia Stock Exchange during 2017-2020. The test method used in this research is multiple linear regression analysis. The results of the t-test showed that the quality of financial statements, debt maturity and accounting conservatism had a positive and significant effect on investment efficiency. The results of the F test show that the quality of financial statements, debt maturity and accounting conservatism have a significant effect on investment efficiency.
Digital Financial Transparency in Local Governments: The Role of Leverage, Dependency, and Fiscal Independence Wicaksono, Ready; Utomo, Dwi Cahyo; Rohman, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6867

Abstract

This study examines the influence of leverage, regional dependency, and regional independence on the disclosure of local government financial statements through internet-based reporting. The research employs a quantitative method with a causal approach using secondary data obtained from the financial statements of local governments in Kalimantan for the fiscal years 2018–2022. The sample was selected using purposive sampling, resulting in 30 observations. Data were analyzed using multiple linear regression analysis after passing classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that leverage has a significant effect on the disclosure of local government financial statements through the internet. Regional dependency, however, does not significantly affect financial disclosure. Meanwhile, regional independence shows a significant positive effect on the disclosure of financial statements. These findings suggest that the financial characteristics of local governments, particularly leverage and fiscal independence, play an important role in encouraging transparency and accountability in internet-based financial reporting. The coefficient of determination shows that the independent variables explain 34.4% of the variation in financial disclosure, while the remaining variation is influenced by other factors not included in this study. This study highlights the importance of strengthening financial independence and improving financial management practices to enhance transparency in local government financial reporting.
Co-Authors Abdul Rohman Rizki Saputra, Maulana Utomo, Dwi Cahyo