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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Equity: Jurnal Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Global Management: International Journal of Management Science and Entrepreneurship Research of Economics and Business Jurnal Akuntan Publik
fitra dharma
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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Pengaruh Kinerja Keuangan terhadap Financial Distress dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Vinny Avie Nadia; Fitra Dharma
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2273

Abstract

This study examines the effect of financial performance on financial distress, with independent commissioners as a moderating variable, among state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Financial distress is measured using the Altman Z-Score Type 3 method. The independent variables are financial performance, consisting of profitability ratios (NPM), liquidity ratios (CR), and leverage ratios (DER), as well as independent commissioners as a moderating variable. This study employs a quantitative approach using purposive sampling, resulting in a sample of 14 companies with 54 observations after outlier removal. Data analysis was performed using multiple regression and moderation regression via SPSS 26. The results indicate that Profitability and Liquidity have a significant negative effect, while Leverage has no significant effect on financial distress. The relationship between Profitability and Liquidity and financial distress is not strengthened by Independent Commissioners, but Independent Commissioners do weaken the relationship between Leverage and financial distress.
MODEL KESUKSESAN IMPLEMENTASI SISTEM INFORMASI PERBANKAN UNTUK MENINGKATKAN KEPUASAN DAN KEUNTUNGAN (NET BENEFIT) PERUSAHAAN (STUDI KASUS PADA PT BANK MANDIRI (PERSERO) TBK Imanuriea Annisa Putri; Fajar Gustiawaty Dewi; Fitra Dharma
Equity: Jurnal Ekonomi Vol 7 No 1 (2019): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v7i1.25

Abstract

Perkembangan teknologi informasi yang sangat pesat, memberikan kemudahan kepada segala lapisan masyarakat untuk mempermudah kehidupannya, baik kehidupan masyarakat secara pribadi atau kehidupan masyarakat profesional. Teknologi informasi dapat diakses atau dapat digunakan untuk kepentingan yang mendasar atau kepentingan tingkat yang lebih tinggi.Informasi selalu menjadi elemen penting dalam aktivitas manusia. Sistem informasi yang tidak terintegrasi dengan baik akan berimplikasi pada hal yang tidak sesuai dengan tujuan. Seperti informasi yang diperoleh peneliti bahwa laporan keuangan Perbankan Nasional dalam beberapa tahun terakhir secara umum sangat baik, dimana dilaporkan oleh masing-masing bank pada laporan keuangan tahunannya. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kualitas informasi dan kualitas sistem terhadap kesuksesan implementasi sistem informasi perbankan untuk meningkatkan kepuasan dan keuntungan (net benefit) perusahaan. Pengumpulan data dalam penelitian ini menggunakan metode survey online dengan menyebarkan kuesioner kepada 369 sampel menggunakan google form lalu pengujian dilakukan dengan menggunakan software SmartPLS. Hasil pengujian hipotesis menunjukkan bahwa kualitas informasi berpengaruh positif terhadap kepuasan pengguna, kualitas sistem berpengaruh positif terhadap kepuasan pengguna, dan kepuasan pengguna berpengaruh positif terhadap net benefit.
Pengaruh Investasi Teknologi Informasi terhadap Efisiensi Operasional Bank: Peran Moderasi Ukuran Perusahaan Farhan Abdul Ghoni; Fitra Dharma
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2466

Abstract

Digital transformation has increased banks’ reliance on software, yet its operational efficiency consequences remain inconclusive because implementation quality and organizational capability differ across institutions. This study examines the effect of information technology investment on bank operational efficiency and tests firm size as a moderating variable. The sample comprises 26 banking companies listed on the Indonesia Stock Exchange during 2021–2025, yielding 130 balanced-panel observations selected through purposive sampling. Information technology investment is proxied by the natural logarithm of capitalized software book value, operational efficiency by the operating expenses to operating income ratio (BOPO), and firm size by the natural logarithm of total assets; non-performing loans and the loan-to-deposit ratio are included as controls. Fixed-effects panel regression with company-clustered robust standard errors is employed. Information technology investment has a negative and significant effect on BOPO (β = −0.171707; p = 0.047), indicating improved efficiency. However, the interaction between technology investment and firm size is not significant (β = −0.018114; p = 0.612). Thus, asset scale does not determine the efficiency benefit of software investment. Banks should prioritize integration quality, process redesign, and measurable technology utilization rather than relying solely on organizational size.
Co-Authors Ayu Dwiny Octary Dadan Kurniawan Devi Saputri Doni Sagitarian Warganegara Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Farhan Abdul Ghoni Fathur Rahman As Shiddiq Fidela Salsabilla Maheswari Imanuriea Annisa Putri Komalasari, Agrianti Liza Alvia Niken Kusumawardani Putri Yulfhita Claraini Retno Yuni Nur Susilowati Reyhan Jaya rindu rika gamayuni Sevira Rahma Harmara Vinny Avie Nadia Zahrul Zima