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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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RACE AGAINST THE DEADLINE : ANALISIS FAKTOR KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDEKS LQ-45 Habibie, Muhammad Rayhan; Heniwati, Elok; Espa, Vitriyan
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.v9i2.5848

Abstract

This study aims to examine the effect profitability, leverage, Good Corporate Governance, and firm size and the timeliness of reporting for companies in the LQ-45 index during the 2020–2024 period. The method employed is logistic regression using secondary data from annual reports. The results indicate that profitability, leverage, and firm size do not significantly impact reporting timeliness, while Good Corporate Governance does have a significant effect. The model explains only 12.3% of the variance in reporting timeliness, suggesting that many other factors beyond those studied are at play. These findings underscore the need to balance internal oversight with reporting process efficiency.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA Januandika, Rakha Dwi; Nurfauziah, Tiya; Espa, Vitriyan
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.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Industrial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hermansyah, Hermansyah; Fahmi, Muhammad; Rusmita, Sari; Espa, Vitriyan; Kurniawan, Rudy
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4413

Abstract

This study aims to examine, identify, and analyze the influence of profitability, leverage, and firm size variables on earnings quality. The research employs a quantitative approach using secondary data obtained from the annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2021 to 2024. The companies’ financial statements were obtained directly from their official websites as well as from the website www.idx.co.id. The sample was selected using purposive sampling techniques based on specific, predetermined criteria, resulting in a total of 195 final observational data points that met the research requirements. All collected data were then processed through several analytical procedures, including Descriptive Statistical Analysis, Classical Assumption Tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, Multiple Linear Regression Test, and Hypothesis Testing, with the aid of IBM SPSS (Statistical Package for the Social Sciences) version 26. Based on the analysis results, it was found that profitability affects earnings quality, while leverage has an impact on earnings quality; however, firm size does not have a significant effect on earnings quality.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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): Oktober, Social Issues and Problems in Society
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC Irawan, Julyanne Gracia; Aswat, Ibnu; Espa, Vitriyan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1392

Abstract

Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.
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