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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) Buletin Poltanesa 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 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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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.
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.
Co-Authors Adisty, Lyanti Akwilia, Asteria Andika Andika Anggraini, Laila Ardimansyah Ardimansyah Aswat, Ibnu Awvada, Nida Ayu Puspitasari, Ayu Azzahrah, Dynda Shafiyah 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 Helmi, Syarif M Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Imelda, Lia Irawan, Julyanne Gracia Iwan Triyuwono Januandika, Rakha Dwi Khristina Yunita M. Irfani Hendri Marsela Diaz Maulidia, Rahma Melati, Merry Mawar MUHAMMAD FAHMI Muhsin Muhsin Nina Febriana Dosinta Nurul Huda Pertiwi, Dewi Asih Putri, Aqiela Karamina Rafa, Wukuf Dilvan Ramadhan, Khaidir Rudi Kurniawan Rudy Kurniawan Sabri 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