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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 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 Apssai Accounting Review (ApAR) 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 JIMEKA Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Intervening Kinerja Keuangan Akwilia, Asteria; Espa, Vitriyan; Desyana, Gita
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Company value is the main factor that describes market conditions on the performance and possibilities of a company. The purpose of this study is to analyze the effect of capital structure, company size, and sales growth on company value, with financial performance intervening. Research with associative quantitative analysis using secondary data, namely the annual financial reports of companies in the Fast-Moving Consumer Goods sector published on the Indonesia Stock Exchange (IDX) from 2022–2024. The sample was selected through a purposive sampling method, in 30 companies that met the criteria and a sample of 90. Using path analysis techniques to find out the direct and indirect relationships of each variable. The results of this study prove that partially, capital structure and company size do not affect company value or financial performance. Sales growth does not have a direct effect on company value, but affects financial performance, which then has a significant impact on company value. Simultaneously, capital structure, company size, and sales growth do not affect financial performance, but significantly affect company value through financial performance as an intervening variable.
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
Peran RGEC sebagai Sinyal Kinerja Bank: Analisis Kesehatan Bank Pembangunan Daerah Go Public Periode 2018-2023 Putri, Aqiela Karamina; Maulidia, Rahma; Espa, Vitriyan
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): October
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49758

Abstract

Penelitian ini berfokus pada evaluasi tingkat kesehatan tiga Bank Pembangunan Daerah (BPD) yang telah tercatat di Bursa Efek Indonesia, yaitu BPD Banten, BPD Jawa Timur, dan BPD Jawa Barat. Penelitian ini juga menggambarkan dinamika ketahanan bank pada periode pra-pandemi, masa pandemi, hingga pasca-pandemi COVID-19, serta meninjau peran status go public sebagai sinyal kinerja bank bagi para pemangku kepentingan. Pendekatan penelitian yang digunakan adalah deksriptif kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan tata kelola periode 2018-2023. Penilaian dilakukan melalui analisis rasio keuangan untuk indikator Risk Profile, Earnings, dan Capital, serta menggunakan skor self-assessment untuk indikator Good Corporate Governance (GCG). Selanjutnya, hasil penilaian diklasifikasikan ke dalam peringkat komposit sesuai ketentuan Otoritas Jasa Keuangan (OJK). Hasil penelitian menunjukkan adanya perbedaan tingkat ketahanan di antara ketiga BPD. BPD Jawa Timur dan BPD Jawa Barat secara umum mampu mempertahankan tingkat kesehatan pada peringkat 1 (Sangat Sehat) hingga 2 (Sehat) sepanjang periode penelitian. Sebaliknya, BPD Banten mengalami tekanan paling besar dengan kondisi yang sempat menurun hingga peringkat 5 (Tidak Sehat) pada masa pandemi COVID-19, sebelum menunjukkan tanda pemulihan pada tahun 2023. Dalam konteks Signaling Theory, temuan ini menegaskan bahwa ketahanan BPD go public lebih ditentukan oleh efektivitas implementasi RGEC, meliputi manajemen risiko, tata kelola, rentabilitas, dan kecukupan modal dibandingkan status go public semata.
ANALYSIS OF THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND LIQUIDITY ON AUDIT REPORT LAG WITH COMPANY SIZE AS A MODERATION VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2018-2022 Imelda, Lia; Ikhsan, Syarbini; Espa, Vitriyan
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This research aims to examine the influence of profitability, solvency, and liquidity on audit report lag in property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The population of this study comprised 45 companies, with a sample size of 225 selected through purposive sampling. The criteria for selection included companies that provided complete financial reports and conducted an initial public offering before 2018. Data analysis was performed using SPSS version 25, involving descriptive statistics, classical assumption tests, multiple regression analysis, coefficient of multiple determination, and hypothesis testing. The results reveal that profitability and solvency have a negative impact on audit report lag; liquidity does not affect audit report lag. Company size does not have an effect on profitability on audit report lag; company size affects solvency and has an effect on liquidity on audit report lag.
ANALISIS DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sibarani, Revalino Sahat Tua; Espa, Vitriyan; Haryono
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17316

Abstract

This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023. 17 companies were selected using purposive sampling technique, resulting in 85 observations for the analysis The analytical method employed is panel data regression using Eviews 10. The results show that partially leverage, capital intensity, and institutional ownership have no significant effect on tax avoidance. However, profitability has a negative and significant effect on tax avoidance. Simultaneously, leverage, capital intensity, profitability, and institutional ownership have a significant effect on tax avoidance. According to agency theory, principals and agents are prepared to accept high tax consequensces if the companies achieve high profitability. Additionally, tax practitioners should particularly monitor companies with low profitability, as tax avoidance tends to increase.
MENUJU KEBERLANJUTAN: PERAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN HUMAN CAPITAL PADA NILAI PERUSAHAAN Dellaconi, Anggitha; Espa, Vitriyan; Kurniawan, Rudy
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6784

Abstract

Penelitian ini mempelajari peran Green accounting, kinerja lingkungan berdasarkan peringkat PROPER, dan Human capital terhadap nilai perusahaan. Hasil penelitian menunjukkan bahwa penerapan Green accounting dan kinerja lingkungan yang baik, serta investasi dalam sumber daya manusia secara bersama-sama memiliki pengaruh signifikan terhadap nilai perusahaan. Namun, secara independen, variabel kinerja lingkungan dan Human capital tidak memiliki pengaruh signifikan. Hanya Green accounting yang terbukti mampu mempengaruhi nilai perusahaan. Green accounting membantu perusahaan dalam mengurangi biaya operasional dan meningkatkan citra sosial, sedangkan kinerja lingkungan yang baik meningkatkan nilai perusahaan dan reputasi. Dengan demikian, perusahaan yang ingin meningkatkan nilai perusahaan harus memprioritaskan pengelolaan lingkungan, mengintegrasikan prinsip-prinsip lingkungan dalam strategi bisnisnya, dan berinvestasi dalam pendidikan, pelatihan, dan pengembangan keterampilan karyawan. Variabel dependen diukur menggunakan PBV dan Human capital dengan rasio HCROI. Software yang digunakan adalah EViews 12 dengan metode regresi data panel.
Peran Ukuran Perusahaan dalam Memoderasi Struktur Modal dan Rasio Keuangan terhadap Kualitas Laba Fajriannoer, Muhammad Rafly; Rafa, Wukuf Dilvan; Espa, Vitriyan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7616

Abstract

This study examines the influence of capital structure, profitability, and liquidity on earnings quality and evaluates the ability of firm size to moderate these relationships within the context of the mining sector. The study adopts a quantitative paradigm, utilizing a purposive sampling method to select qualified mining sector issuers listed on the Indonesia Stock Exchange (IDX), resulting in a sample of 35 entities. The observation period spans three years (2021–2023), yielding 105 observation units. The applied data analysis technique is Moderated Regression Analysis (MRA), employing the computational facilities of the SPSS program for statistical processing. The analysis results indicate that profitability (significance value: 0.004) has a significantly adverse effect on earnings quality. Meanwhile, capital structure (significance value: 0.664) and liquidity (significance value: 0.239) show no significant impact. Furthermore, firm size is not an important moderating variable in the relationships between capital structure (significance value: 0.654), profitability (significance value: 0.275) , liquidity (significance value: 0.492), and earnings quality. These findings provide empirical contributions regarding the determinants of earnings quality in the mining sector and highlight the importance of enhanced oversight and transparency in earnings reporting.
Determinan Financial Distress pada Perusahaan Sektor Healthcare Melati, Merry Mawar; Espa, Vitriyan; Yantiana, Nella
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2709

Abstract

A company's financial condition is a crucial factor that determines the survival and growth of a company. Financial distress is a condition where a company is unable to meet its financial obligations on time, which often leads to bankruptcy. Early identification of the factors that influence financial distress becomes very important to prevent wider negative impacts, not only for the company itself but also for other stakeholders, including investors, employees, and business partners. This study aims to analyze the effect of profitability, liquidity, and firm size on financial distress in healthcare companies listed on the Indonesia Stock Exchange. This research uses a quantitative method. The research was conducted on Healthcare Companies Listed on the Indonesia Stock Exchange in 2018-2022, with the object of the research being healthcare companies listed on the Indonesia Stock Exchange in 2018-2022. The results show that the significance value of ROA (0.047) is smaller than alpha (0.05), indicating that individually, the ROA variable has a significant effect on Financial Distress (FD). The significance value of CR (0.000) is much smaller than alpha (0.05), indicating that individually, the CR variable has a very significant effect on Financial Distress (FD). The significance value of FS (0.137) is greater than alpha (0.05), indicating that individually, the FS variable has no significant effect on Financial Distress (FD). Overall, the results show that the profitability (ROA) and liquidity (CR) variables have a significant effect on Financial Distress (FD), while the firm size (FS) variable has no significant effect
DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA Rakha Dwi Januandika; Tiya Nurfauziah; Vitriyan Espa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5849

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana ukuran dari perusahaan, tingkat leverage, dan investor institusional memengaruhi persistensi laba sektor infrastruktur yang tercatat di Bursa Efek Indonesia(BEI) selama periode 2021–2024. Pendekatan menggunakan kuantitatif dengan teknik purposive sampling berdasarkan kriteria, yaitu: (1) perusahaan sektor infrastruktur yang tercatat di BEI selama tahun 2021 hingga 2024, (2) perusahaan yang tergolong papan utama, dan (3) menerbitkan laporan tahunan lengkap dan berurutan. Sampel akhir penelitian terdiri atas 76 perusahaan yang diamati selama empat periode. Data dikumpulkan melalui sumber sekunder berupa laporan tahunan dan diolah menggunakan aplikasi EViews 12. Temuan analisis mengindikasikan leverage memiliki pengaruh positif sedangkan ukuran dari perusahaan dan kepemilikan institusional tidak memiliki pengaruh terhadap persistensi laba.
Co-Authors Adisty, Lyanti Akwilia, Asteria Andika Andika Anggraini, Laila Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Cahya, Angela Restu Christine, Nava Ponti Fortune Damayanti, Fera Dellaconi, Anggitha Desyana, Gita Elok Heniwati Fajaria, Ulfa Fajriannoer, Muhammad Rafly Galbanero, Samuel Ricky HARYONO Hasanudin Hasanudin Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Imelda, Lia Iwan Triyuwono Jaudah, Jihan Fadhilah Hang M. Irfani Hendri Marsela Diaz Maulidia, Rahma Melati, Merry Mawar Melisa Melisa MUHAMMAD FAHMI Muhammad Ilham Maulana Muhsin Muhsin Nina Febriana Dosinta Nurul Huda Pertiwi, Dewi Asih Putri, Aqiela Karamina Rakha Dwi Januandika Ramadhan, Khaidir Rudi Kurniawan Rudy Kurniawan Sari Rusmita Sari, Bella Mega Sibarani, Revalino Sahat Tua Soeprajitno, Raden Roro widya Ningtyas Sugeng Santoso Tanjaya, Hans Natanael Titik Susanti Tiya Nurfauziah Tri Winarti Umyana, Ayu Unti Ludigdo Wukuf Dilvan Rafa Yantiana, Nella YUSNITA, ERNI