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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Media Mahardhika Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi Kesatuan Media Riset Akuntansi Auditing & Informasi Jurnal Indonesia Sosial Sains IJBLPS JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi INCOME : Jurnal Akuntansi dan Keuangan Ulil Albab International Journal of Accounting Innovation International Journal of Business, Law and Political Science
Eva Wany
Universitas Wijaya Kusuma Surabaya
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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The Effect of Profitability, Liquidity, and Leverage on Financial Distress with Company Size as a Moderating Variable in Infrastructure, Utility, and Transportation Companies Listed on the Indonesia Stock Exchange from 2019 to 2023 Kevin Kristorio; Eva Wany; Indahwati Indahwati
Jurnal Indonesia Sosial Sains Vol. 6 No. 3 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i3.1589

Abstract

Financial distress is a critical issue affecting companies, particularly in the infrastructure, utility, and transportation sectors, which require substantial capital investment. Various factors, including profitability, liquidity, and leverage, influence financial distress, while company size may play a moderating role. Understanding these factors is crucial for corporate decision-makers and investors to mitigate risks and enhance financial stability. This reseach aims to analyze the effect of profitability, liquidity, and leverage on financial distress, with company size as a moderating variable in infrastructure, utility, and transportation firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research adopts a quantitative approach, utilizing secondary data obtained from audited financial statements of 30 selected companies over five years (2019–2023), resulting in 150 observations. The study employs SmartPLS version 4 for data analysis, including descriptive statistical tests, measurement model evaluations, and hypothesis testing through bootstrapping. The findings reveal that profitability and liquidity have a significant positive effect on financial distress, while leverage has a significant negative effect. Furthermore, company size moderates the relationship between liquidity and financial distress but does not moderate the effects of profitability and leverage on financial distress. The research concludes that effective financial management, particularly in maintaining profitability and liquidity, is essential in reducing financial distress. Additionally, company size plays a critical role in strengthening liquidity's impact on financial distress. These findings provide theoretical contributions to financial literature and practical implications for corporate financial management and investment decision-making.
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON CONSUMER ATTITUDES THROUGH FINANCIAL MANAGEMENT AMONG LAW FACULTY STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA Kendra Dimapuspa Maharani; Eva Wany
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.37

Abstract

Objective: This research aims to examine "The Influence of Financial Literacy, Lifestyle, and Income on Consumer Attitude Through Financial Management as a Moderating Variable Among Students of the Faculty of Law, Wijaya Kusuma University Surabaya." Method: This study employs a quantitative method with primary data collected through the distribution of questionnaires to active students of the Bachelor of Law program at Wijaya Kusuma University Surabaya. The research sample consisted of 156 respondents using the purposive sampling method. Data analysis was conducted using Structural Equation Modelling – Partial Least Squares (SEM-PLS) through the SmartPLS application. Results: The results of this study indicate that financial literacy has a positive but not significant effect on consumer attitudes. Lifestyle has a positive and significant effect on consumer attitudes. Income also has a positive and significant effect on consumer attitudes. Financial management is unable to moderate the relationship between financial literacy, lifestyle, and income on consumer attitudes. Novelty: This study examines financial management as a moderating variable in the relationship between financial literacy, lifestyle, income, and consumer attitudes among students of the Faculty of Law, Wijaya Kusuma University Surabaya.
The Effect of Corporate Environmental Reporting and Malaysian Environmentally Sensitive Public Listed Companies on Organizational Behavior Sarah Yuliarini; Eva Wany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.4889

Abstract

In recent years, increasing global concern over climate change has encouraged firms to integrate sustainability principles into corporate practices and reporting frameworks. This study aims to examine the influence of Environmental, Social, and Governance  (ESG) on organizational behavior with corporate environmental responsibility as a mediating variable, specifically within Malaysian publicly listed companies categorized as environmentally sensitive. A quantitative approach is employed using content analysis of annual reports, sustainability reports, and corporate websites over a seven-year period (2018–2024), with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that ESG does not have a significant direct effect on organizational behavior, and its indirect effect through corporate environmental responsibility is also not significant. However, corporate environmental responsibility has a significant positive influence on organizational behavior. This shows that internal environmental responsibility is the key factor in shaping organizational behavior, rather than ESG reporting alone. In conclusion, organizational behavior in environmentally sensitive firms is primarily driven by corporate environmental responsibility, while ESG functions more as a reporting and compliance mechanism rather than a direct driver of behavioral change.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Iman Supriadi; Eva Wany
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
PENERAPAN METODE FULL COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL (STUDI KASUS UMKM SUSU) Eva Wany
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.219

Abstract

UMKM Cow Milk Abah Taslim is a micro business unit that focuses on manufacturing beverage products, namely cow's milk drinks. Unfortunately, currently in determining the calculation of the cost of production, the Abah Taslim Cow Milk UMKM still does not use the applicable accounting standards and has not recorded and taken into account all incoming and outgoing costs in producing goods. The written research focuses on the application of the full costing method. This written research aims to find out the difference in the cost of production determined by the UMKM Abah Taslim Cow Milk and that determined by the full costing method, as well as the selling price determined by the MSME Abah Taslim Cow Milk with that determined by the cost plus pricing method. Qualitative methods are applied to written research. collect information for written research through methods such as observation, interviews, and documentation. The findings of the written study show that MSMEs still calculate production costs using a straightforward method that generates IDR 5,357 per bottle. The price per bottle is Rp. 7,163 in calculations carried out using the full costing technique. Using the cost plus pricing approach to obtain the selling price, the yield per bottle is Rp. 8,500. MSMEs still do not estimate the desired profit when determining the selling price of their products.
Pengaruh Environmental Disclosure dan Social Disclosure terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi Andika Dewi Septi Marina; Eva Wany
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.603

Abstract

Perspektif, Environmental Disclosure dan Social Disclosure merupakan bentuk akuntabilitas perusahaan untuk memenuhi kebutuhan informasi para pemangku kepentingan. Transparansi mengenai dampak lingkungan dan sosial diharapkan dapat meningkatkan kepercayaan, mengurangi konflik, memperkuat reputasi, dan menjaga stabilitas hubungan perusahaan dengan pemangku kepentingan. Kondisi tersebut selanjutnya dapat mendukung kelangsungan kegiatan operasional dan kinerja keuangan perusahaan. Kerangka konseptual tesis memang dibangun dengan mengintegrasikan Stakeholder Theory, Legitimacy Theory, dan Agency Theory untuk menjelaskan hubungan langsung serta hubungan moderasi antarvariabel. Penelitian ini menganalisis pengaruh Environmental Disclosure dan Social Disclosure terhadap kinerja keuangan serta peran moderasi Good Corporate Governance pada perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia periode 2020–2024. Sampel purposif mencakup 16 perusahaan selama lima tahun sehingga diperoleh 80 observasi data panel. Analisis menggunakan regresi data panel dan Moderated Regression Analysis dengan EViews 12. Environmental Disclosure berkoefisien positif, tetapi tidak signifikan terhadap ROA. Social Disclosure berpengaruh positif dan signifikan dengan koefisien. Interaksi Environmental Disclosure dan GCG tidak signifikan, sehingga GCG tidak memoderasi hubungan tersebut. Interaksi Social Disclosure dan GCG berkoefisien negatif, yang menunjukkan moderasi memperlemah. Temuan menegaskan bahwa pengungkapan sosial berkontribusi terhadap ROA, sedangkan pengungkapan lingkungan belum menunjukkan pengaruh signifikan.
Co-Authors Andika Dewi Septi Marina AsiaH Murni, Siti Budi Prayitno Fajar Alif Ardiansyah Guruh Marhaenis Handoko Putro Iman Supriadi Indahwati Indahwati Irma Indira Ismangil Ismangil Ismangil Ismangil Kendra Dimapuspa Maharani Kevin Kristorio Kholidiah , Rizki Listyono Putro Sarah Yuliarini Sarah Yuliarini, Sarah Vira Martyasari Yundari, Yundari