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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Majalah Ekonomi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan Penentuan harga obligasi dan teori tingkat bunga Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Proaksi Jurnal Pendidikan dan Konseling Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Journal of Management and Bussines (JOMB) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Investasi Islam Riset Akuntansi (RISTANSI) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Erna Sulistyowati
Universitas Pembangunan Nasional Veteran Jawa Timur
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Intellectual Capital on Financial Performance in Indonesian Banking: Evidence From The Vaic Model Amelia Virnindhita; Erna Sulistyowati
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.460

Abstract

This study aims to examine the effect of intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) model, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of 40 banking companies, resulting in 120 observations. Panel data regression analysis is used, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The results indicate that VACA has no significant effect on ROA, whereas VAHU and STVA have a positive and significant effect on ROA. In addition, VACA, VAHU, and STVA simultaneously affect financial performance. These findings suggest that human capital and structural capital efficiency are more closely associated with financial performance than capital employed efficiency. The study provides empirical evidence regarding the role of intellectual capital in supporting the financial performance of banking companies
The Role of Audit Committee in Moderating The Effect of PSAK 109 (Financial Instrument) on Earnings Management in Indonesian Banks Zakia Ramadhani; Erna Sulistyowati
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.462

Abstract

This study examines the effect of PSAK 109 implementation on earnings management and investigates the moderating role of the audit committee. The study employs a quantitative approach using secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange. The sample comprises 40 banks with 240 observations during the pre-implementation period (2017–2019) and post-implementation period (2022–2024), excluding 2020–2021 due to the impact of the COVID-19 pandemic. Earnings management is proxied by Discretionary Loan Loss Provisions (DLLP), while hypothesis testing is conducted using panel data regression and Moderated Regression Analysis (MRA). The findings reveal that PSAK 109 implementation significantly reduces earnings management practices. In addition, the audit committee significantly moderates the relationship between PSAK 109 and earnings management. These findings highlight the importance of accounting standards and effective governance mechanisms in enhancing the quality of financial reporting in the banking sector.
Construction of Auditor Profession Ethics in The Era of Digital Disruption: A Phenomenological Study of Public Accounting Firm in Surabaya Angelica Lena Graca Barreto; Hero Priono; Erna Sulistyowati
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.420

Abstract

This study aims to analyze the influence of direct taxes, indirect taxes, and oil and gas revenues on state revenues in Timor-Leste. This study uses a quantitative approach with secondary data in the form of time series data for the period 2010–2020 obtained from the Ministry of Finance of Timor-Leste and Petroleum Fund reports. The analytical method used is multiple linear regression with the Ordinary Least Squares (OLS) approach, as well as classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that direct taxes, indirect taxes, and oil and gas revenues have a positive and significant effect on state revenues. The coefficient of determination (R²) value of 0.997 indicates that the three independent variables are able to explain 99.7% of the variation in state revenues. This finding indicates that the structure of Timor-Leste's state revenues is still heavily influenced by the oil and gas sector, although domestic taxes are also starting to show an increasingly important contribution. This study implies that diversification of state revenue sources is necessary to improve fiscal stability and reduce dependence on the oil and gas sector.
Co-Authors Agnes Theresia Ahad Aida Febriyanti Aldi Sinai Ferdianto Simbolon Alit Lanang Dandanggula Amelia Virnindhita Angelica Lena Graca Barreto Anisa Hediyanti Muasiri Athiyya Umareta Nadhir Bayu Hilmi Rachmaddian Christin Maria Febryanti Cici Wulan Syanggraini Destriyana Luthfiyanti Devina Putri Wardani Elli Yana Ershazkiya Raudlatishafa Fidiawati Fidiawati Heny Widya Astutik Hero Priono Jayanti Dwi Lestari Kumala Linda Sari Lintang Aji Arroziqi Margareta Wihelmina Rosa Kasih Muhammad Alfin Yusra Natasha Angelina Susilo Nimas Caesar Nur Yulianis Puja Dwi Ramadhani Raihan Putri Ramadhan Raudhatul Azahra Rida Perwita Sari Rifda Wardani Rika Puspita Sari Rizky Melan Jauhari Septiana Wahyu Pratiwi Shofiyah Nursholikah Titik Eka Dewi Rahmawati Vallery Seannanda Vicky Oktavian Kharisma Yurike Yana Dwi Indrawati Zakia Ramadhani Zhieren Adziqa As'ad