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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) TEMA (Jurnal Tera Ilmu Akuntansi) Monex: Journal of Accounting Research AKUNTANSI DEWANTARA Jurnal AKSI (Akuntansi dan Sistem Informasi) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Bina Bangsa Ekonomika Golden Ratio of Auditing Research Apssai Accounting Review (ApAR) Jurnal Ekonomi dan Manajemen (JEKMA) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan Akurasi JIMEKA
Vitriyan Espa
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI TAHUN 2021-2023 Galbanero, Samuel Ricky; Espa, Vitriyan; Fahmi, Muhammad
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1605

Abstract

Perusahaan merupakan suatau kegiatan produksi yang terdaftar maupun tidak terdaftar di pemerintahan. Perusahaan bertujuan mencapai keuntungan setinggi mungkin untuk mensejahterakan para investor agar meningkatkan nilai perusahaan. Penelitan ini dilakukan untuk menganalisis pengaruh struktur modal, likuiditas, profitabilitas terhadap nilai perusahaan pada sub sektor telekomunikasi. Subjek pada penelitian ini adalah perusahaan telekomunikasi yang terdaftar di BEI tahun 2021-2023. Data yang dikumpulkan didapatkan dengan teknik purposives sampling melalui beberapa kriteria berikut (1)Perusahaan subsektor Telekomunikasi di BEI Tahun 2021-2023, (2)Perusahaan Telekomunikasi yang IPO nya terdaftar di BEI pada tahun 2021-2023 dan (3)Perusahaan subsektor Telekomunikasi yang mempublikasi laporan keuangan pada periode 2021-2023 di BEI, sehingga diperoleh sebanyak 45 sampel dari total 15 perusahaan selama 3 tahun. Penelitian ini menunjukkan hasil structur modal yang terukur atas DER memiliki nilai negatif, likuiditas yang diukur atas CR menghasilkan nilai negative dan profitabilitas yang dterukur dengan ROA juga memiliki nilai negative yang mengisyaratkan bahwa ketiga variabel yang diteliti tidak berpengaruh terhadap nilai perusahaan
Apakah Pengungkapan Corporate Social Responsibility Dapat Memoderasi Hubungan GCG dan Ukuran Perusahaan Terhadap Harga Saham? Christine, Nava Ponti Fortune; Puspitasari, Ayu; Espa, Vitriyan
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/d4khqq76

Abstract

Pengungkapan informasi keberlanjutan perusahaan menjadi fokus pertimbangan investor. Stabilitas harga saham dipengaruhi oleh faktor internal dan eksternal, menuntut tanggung jawab atas harga saham untuk mendukung hubungan baik dengan para stakeholder. Penelitian ini menganalisis apakah pengungkapan informasi keberlanjutan melalui program CSR dapat memperkuat hubungan antara Good Corporate Governance dan Ukuran Perusahaan terhadap Harga Saham. Metode penelitian ini adalah kuantitatif dengan purposive sampling pada perusahaan sub sektor basic materials di BEI yang menerbitkan laporan keberlanjutan antara 2021-2023, menggunakan Moderated Regression Analysis. Hasil menunjukkan GCG berpengaruh signifikan terhadap Harga Saham, sementara Ukuran Perusahaan tidak berpengaruh signifikan, dan Pengungkapan CSR tidak memoderasi hubungan keduanya.
KINERJA PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF Anggraini, Laila; Fahmi, Muhammad; Espa, Vitriyan
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.54

Abstract

This study aims to determine the impact of company size and leverage on executive compensation with company performance as moderation using quarterly data from Indonesian banking sectors from 2016 to 2021. The data was analyzed using multiple linear and moderated regression analyses (MRA). The results indicate that company size has a positive effect on executive compensation. Meanwhile, leverage proxied by debt to asset (DAR) does not affect executive compensation. In moderation, the results show that return on assets (ROA) and operating expenses towards operating income (BOPO) have succeeded in moderating the impact of company size on executive compensation. Furthermore, while BOPO manages to moderate leverage proxied by DAR on executive compensation, it fails to moderate the relationship between leverage and executive compensation.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI Galbanero, Samuel Ricky; Espa, Vitriyan; Fahmi, Muhammad
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.577

Abstract

This research aims to examine the influence of capital structure, liquidity, and profitability on the value of companies in the telecommunications sub-sector. The subjects in this study are telecommunication companies listed on the IDX in 2021-2023. The data collected using this purposive sampling technique was obtained as many as 45 samples from a total of 15 companies for 3 years. The results of this study show that the capital structure measured by DER has a negative value, the liquidity measured by CR has a negative value and the profitability measured by ROA also has a negative value which indicates that the three variables studied have no effect on the company's value
Analisis Pengaruh Profitabilitas, Leverage, Pertumbuhan Aset dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Susanti, Titik; Yantiana, Nella; Espa, Vitriyan
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1169

Abstract

Penelitian ini bertujuan untuk menguji dan manganalisis pengaruh profitabilitas, leverage, pertumbuhan aset dan pertumbuhan penjualan terhadap nilai perusahaan dengan variabel ukuran perusahaan sebagai variable moderasi. Objek dalam penelitian ini adalah perusahaan transportasi dan logistik yang terdaftar di bursa efek Indonesia tahun 2018 – 2023. Penelitian ini menggunakan data sekunder dengan purpose sampling sebagai metode pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 10 perusahaan. Metode analisis data yang digunakan adalah analisis data panel diolah menggunakan program aplikasi e-views. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, leverage tidak berpengaruh terhadap nilai perusahaan, pertumbuhan aset tidak berpengaruh terhadap nilai perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan mampu memoderasi profitabilitas terhadap nilai perusahaan, ukuran perusahaan tidak mampu memoderasi leverage terhadap nilai perusahaan, ukuran perusahaan tidak mampu memoderasi pertumbuhan aset terhadap nilai perusahaan dan ukuran perusahaan tidak mampu memoderasi pertumbuhan penjualan terhadap nilai perusahaan.
Factors Affecting Profit Quality With Company Size as a Moderating Variable Huda, Nurul; Muhsin, Muhsin; Kurniawan, Rudi; Espa, Vitriyan; Rusmita, Sari
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2572

Abstract

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.
49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

Abstract

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.
ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI Cahya, Angela Restu; Espa, Vitriyan; Fahmi, Muhammad
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6532

Abstract

This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of corruption through fraud detection, financial reconstruction, evidence identification and collection, and support during legal proceedings. Techniques applied include data analysis, forensic auditing, digital forensic analysis, interviews, the use of big data and artificial intelligence, and whistleblowing systems. Although the implementation of forensic accounting in Indonesia has shown progress, it still faces obstacles such as limited human resources, high investigative costs, complex cases, and restricted access to data. To address these challenges, the study suggests strategic improvements through detective, repressive, and preventive approaches, capacity building, and technological advancement. Optimizing forensic accounting practices contributes not only to uncovering corruption cases but also to strengthening internal control, preventing fraud, and restoring public trust in governance.
Quality Of Audit In Public Sector Organizations: Trends And Article Analysis Vitriyan Espa; Marsela Diaz; Soeprajitno, Raden Roro Widya Ningtyas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.777

Abstract

This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.
49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

Abstract

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.
Co-Authors Adisty, Lyanti Akwilia, Asteria Andika Andika Anggraini, Laila Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Cahya, Angela Restu Christine, Nava Ponti Fortune Damayanti, Fera Dellaconi, Anggitha Desyana, Gita Elok Heniwati Fajriannoer, Muhammad Rafly Galbanero, Samuel Ricky Habibie, Muhammad Rayhan HARYONO Hasanudin Hasanudin Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Imelda, Lia Irawan, Julyanne Gracia Iwan Triyuwono Januandika, Rakha Dwi M. Irfani Hendri Marsela Diaz Maulidia, Rahma Melati, Merry Mawar MUHAMMAD FAHMI Muhsin Muhsin Nina Febriana Dosinta Nurul Huda Pertiwi, Dewi Asih Putra, Try Kurnia Putri, Aqiela Karamina Rafa, Wukuf Dilvan Ramadhan, Khaidir Rudi Kurniawan Rudy Kurniawan Saputra, Yopi Sari Rusmita Sari, Bella Mega Sibarani, Revalino Sahat Tua Soeprajitno, Raden Roro widya Ningtyas Sugeng Santoso Tanjaya, Hans Natanael Titik Susanti Tiya Nurfauziah Umyana, Ayu Unti Ludigdo Yantiana, Nella