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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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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.
The Role of ESG in Moderating Effects on Profitability in the Pharmaceutical Industry Putra, Try Kurnia; Hijriah, Amanah; Espa, Vitriyan
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1760

Abstract

This study aims to examine the effect of exchange rate fluctuations, capital structure, and growth opportunities on profitability, with Environmental, Social, and Governance (ESG) factors as a moderating variable, in officially listed pharmaceutical companies on the Indonesia Stock Exchange (IDX).  The observation period covers 2019 to 2023. The analytical method used is Multiple Linear Regression Analysis, with SPSS version 30 as the data processing tool.  This study finds that within Indonesia’s pharmaceutical industry, capital structure has a significantly negative effect on profitability, while growth opportunities exert a significantly positive influence. Meanwhile, exchange rate fluctuations show no significant effect. Crucially, good ESG management is proven to moderate and reduce the profitability losses arising from high debt levels, but it does not affect other variable relationships. The practical implication is that pharmaceutical companies should minimize debt dependence and optimize ESG investments as a fundamental risk mitigation strategy to safeguard and enhance long-term profitability.
DETERMINANTS OF PROFITABILITY AMONG INDONESIAN LISTED FIRMS: THE ROLE OF LEVERAGE, EFFICIENCY, AND MARKET VALUATION Saputra, Yopi; Fahmi, Muhammad; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2340

Abstract

This study investigates the determinants of corporate profitability among publicly listed companies in Indonesia. Using firm-year data from the Indonesia Stock Exchange for the 2020–2024 period, we examine how capital structure, operational efficiency, market valuation, investor expectation, firm size, and liquidity relate to profitability. Profitability is proxied by Return on Assets (ROA) and Return on Equity (ROE). We estimate panel regressions and perform robustness checks using alternative specifications and multicollinearity diagnostics. The results show that operational efficiency (net profit margin) and market valuation (price-to-book) are positively and significantly associated with profitability, while leverage (debt-to-equity) exhibits a negative and economically meaningful effect. Investor expectation (price-to-earnings) is positively related to profitability, although the magnitude varies across model choices and profitability proxies. Firm size contributes positively, whereas excessive liquidity is linked to lower profitability, consistent with agency and idle-cash arguments. The findings highlight the importance of balancing growth signals with prudent capital structure and cost efficiency to enhance shareholder value. Policy implications are discussed for managers, investors, and regulators in emerging markets.
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