Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal of Science and Society (IJSOC) IIJSE
Yunita, Devianti
Unknown Affiliation
Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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

Found 2 Documents
Search

 1 
The Effect of Impairment Losses on the Firm Value of Conventional Banking Companies Listed on the Indonesian Stock Exchange 2022-2023 Nisa, Rohadatun; Yadiati, Winwin; Yunita, Devianti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.949

Abstract

Allowance for Impairment Losses (CKPN) is a predetermined amount that banks set aside in order to prepare for the possibility of failure. According to PSAK 71, the method of computation for CKPN has switched from the incurred loss model to the predicted credit loss approach. This change represents a significant change. It is the existence of certain rules regarding the calculation of CKPN that has an effect on the market value of the company. The purpose of this research is to investigate the impact that Allowance for Impairment Losses has on the value of a company. The Bank Group Based on Core Capital (KBMI) and Profitability, the latter of which is defined via Net Interest Margin, are the control variables that are used in this research. For the purpose of this research, 74 conventional banking businesses that were continually listed on the Indonesia Stock Exchange over the period of 2022-2023 are the subjects of investigation. A basic random sampling method was used to collect the sample, which consisted of a total of 37 separate businesses that were included in the investigation. In all, the observation period lasted for a period of two different years. The hypothesis was put to the test via the use of panel data regression analysis in this research. The results of the study indicate that the allowance for impairment losses contributes considerably to the enhancement of firm value. There is a positive correlation between the values of the business and the quantity of CKPN that is allocated by the corporation. It is quite probable that the value of the company will improve in conjunction with an increase in CKPN. This is because substantial provisions for impairment losses have been set in order to meet any future impairments. It is possible that this will contribute to an increase in investor trust in the firm, indicating that it has positive growth prospects.
A Bibliometric Analysis of Competence, Independence, and Big Data Analytics in Enhancing Investigative Audit Effectiveness Tinambunan, Rachmah Wulandari; Devano, Sony; Yunita, Devianti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7687

Abstract

The This research emerged in response to the increasing need for more effective investigative auditing amid growing demands for accountability, transparency, and data-driven decision-making. The primary objective of this systematic literature review is to identify, characterize, and analyze global research trends related to auditor competence, professional independence, and the application of big data analytics in investigative audit practices. Using systematic review techniques as the core methodology, researchers collected and analyzed 795 documents from the Scopus database, covering the publication period from 2020 to 2025. The findings reveal a consistent increase in research interest, with significant contributions from various countries, particularly the United States, the United Kingdom, and Indonesia. The documents reviewed highlight themes such as the role of auditor skills in fraud detection, the influence of independence on audit objectivity, and the transformative potential of big data technologies. Factors such as international collaboration, institutional support, and the growing complexity of financial ecosystems contribute to the acceleration of scholarly output in this field. This study offers key insights and practical recommendations to strengthen audit quality by integrating behavioral, ethical, and technological dimensions within investigative audit frameworks.
Co-Authors Devano, Sony Nisa, Rohadatun Tinambunan, Rachmah Wulandari Yadiati, Winwin