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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Graduasi: Jurnal Bisnis & Ekonomi Jurnal Akuntansi Kompetif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Wasana Nyata JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Transformasi: Journal of Economics and Business Management Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi WASANA NYATA Jurnal Nirta: Studi Inovasi Akuntansi: Jurnal Riset Ilmu Akuntansi
Dewi Saptantinah Puji Astuti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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Pengaruh Layanan Digital, Aspek Permodalan, dan Growth Opportunity Terhadap Kinerja Keuangan Perbankan Sherlina Nur Aprilia; Dewi Saptantinah Puji Astuti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6035

Abstract

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION DI INDONESIA Aysah, Tria Nur; Sarwono, Aris Eddy; Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1207

Abstract

Penelitian ini dilakukan untuk mengatahui pengaruh opini audit, financial distress, KAP size, management changes, audit delay, dan audit report lag terhadap auditor switching dengan objek perusahaan sektor property, real estate, dan building construction di Indonesia. Penelitian menggunakan metode kuantitatif dengan data sekunder yang diambil dari annual report di bursa efek Indonesia. Teknik purposive sampling digunakan untuk pengambilan sampel pada penelitian ini dengan jumlah 50 sampel dari total 181 sampel. Pengumpulan data dilakukan dengan teknik dokumentasi pada annual report perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis statistik deskriptif dan regresi logistik yang diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa opini audit, financial distress, management changes dan KAP size tidak berpengaruh signifikan terhadap auditor switching. Namun audit delay dan audit report lag berpengaruh signifikan terhadap auditor switching.
Co-Authors Achmad Wisnu Abdulloh Suratno Anggun Marettha Aris Eddy Sarwono Aris Eddy Sarwono Aysah, Tria Nur Cindy Intan Kusumawati DJOKO KRISTIANTO Fadjar Harimurti Fadjar Harimurti Fanisa Anggita Putri Hesti Setyoningsih Hidayah, Liina Hasna Liina Hasna Hidayah Lusianawati Aprilani Mardayanti, Leni Novita Sari Octavia Eriyana Parwoko, Wiwit Hadi Priola Meilida Rispantyo Rispantyo Sherlina Nur Aprilia Sri Rejeki Sunarti Sunarti Sunarti Suratno, Achmad Wisnu Abdulloh Titik Haryani Utami, Zulaikah Dwi Wiwit Hadi Parwoko Wulandari Wulandari Zulaikah Dwi Utami