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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL VISIONIDA JURNAL AKUNIDA Jurnal Pengabdian Masyarakat (ABDIRA) Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Utsaha: Journal of Entrepreneurship Journal of Social Studies, Arts and Humanities (JSSAH) International Journal Administration, Business & Organization International Journal of Science and Environment The Es Economics and Entrepreneurship The Es Accounting and Finance
Indrayono, Yohanes
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Journal : International Journal Administration, Business

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Profitability as a Moderator in the Effect of RGEC-Based Banking Health on Firm Value: Evidence from IDX-Listed Banks (2019–2023) Marsifa; Gursida, Hari; Indrayono, Yohanes
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.545

Abstract

This study examines the effect of banking health, measured using the RGEC method comprising Risk Profile (Non-Performing Loans/NPL), Good Corporate Governance (GCG), Earnings (BOPO), and Capital (Capital Adequacy Ratio/CAR), on firm value with profitability, represented by Return on Assets (ROA), as a moderating variable. The research is driven by inconsistencies between theoretical expectations and empirical data in Indonesia’s banking sector during 2019–2023. It aims to determine the extent to which RGEC components affect firm value and whether ROA strengthens or weakens these relationships. The sample consists of banking companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. A quantitative approach is employed using panel data regression to examine direct effects and Moderated Regression Analysis (MRA) to assess interaction effects. The findings reveal that the impact of NPL, GCG, BOPO, and CAR on firm value (measured by Price to Book Value/PBV) varies across indicators. While ROA significantly influences firm value, its moderating effect is only partially confirmed. These results indicate that profitability does not consistently amplify the influence of RGEC variables on firm value, suggesting the presence of other influencing factors such as macroeconomic conditions or managerial practices. This study emphasizes the importance of strengthening financial performance alongside good governance, effective risk management, and capital efficiency to enhance sustainable firm value. The findings provide practical implications for bank managers and regulators in aligning profitability strategies with efforts to increase market valuation.
Analysis of Fraud Hexagon Dimensions and Their Effect on Financial Reporting Fraud Using the Beneish M-Score: Evidence from Infrastructure Companies Listed on the IDX (2020–2024) Melani Purnama; Hardiyanto, Arief Tri; Indrayono, Yohanes
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.569

Abstract

Financial statement fraud poses a major risk to stakeholders as it obscures a firm’s true financial condition, disrupts market efficiency, and weakens corporate governance. This study investigates the determinants of financial statement fraud in Indonesian infrastructure firms listed on the stock exchange by applying the Fraud Hexagon framework, comprising pressure, opportunity, rationalization, capability, ego, and collusion, while incorporating political connections and discretionary accruals as additional factors. Using a quantitative approach with logistic regression on panel data from 2020–2024, the results show that external pressure, financial performance targets, weak monitoring, market outcomes, and political ties significantly increase the likelihood of fraudulent financial reporting. Discretionary accruals also demonstrate a strong association with fraud, indicating managers’ opportunistic earnings manipulation. The findings empirically support the extended Fraud Hexagon framework in the Indonesian context and highlight the reinforcing role of political connections in unethical financial behavior. This study contributes to theory and practice by offering insights for regulators, auditors, and policymakers to strengthen fraud detection and prevention mechanisms.
Co-Authors Agung Fajar Ilmiyono Hamzah, Zeze Zakaria Hardiyanto, Arief Tri Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Hurriyaturrohman Hurriyaturrohman ibram pinondang dalimunthe, ibram pinondang Indra Cahya Kusuma Indra Cahya, Kusuma Lupiyanto, Lupiyanto Marsifa Maulana, Dede Hikmat Melani Purnama muflihah muflihah Muhammad Iqbal Primata, Lusiana Ratna Salsabila, Sharah Sianipar, Makmur Sri Setiawati, Sri Umayi Ananda, Woro