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All Journal Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Equity Jurnal Serina Abdimas
Elsa Imelda
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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FACTORS AFFECTING THE TIME SPAN FOR SUBMITTING FINANCIAL REPORTS ON NON-CYCLICAL CONSUMER SECTOR COMPANIES Prasdecia, Caroline Pieta Sekar; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3449-3463

Abstract

The purpose of this research is to analyze the effect of institutional ownership, independent board membership, company size, profitability, and leverage on the time span for submitting financial reports. The population of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample of this research was 125 companies. Data processing using multiple linear regression analysis methods in this research using Eviews 13 software. The results of this research indicate that company size has a negative and significant effect on the time span for submitting financial reports. While institutional ownership, independent board membership, profitability, and leverage cannot prove the influence on the time span for submitting reports. Based on the results of this research, company investors can increase the size of the company in order to speed up the time for submitting financial reports and can convey company information to investors on time, so that investors can make economic decisions. So that companies need to strive to carry out their responsibilities and duties properly to report financial reports quickly and on time so that they can be useful for the company's future.
THE EFFECT OF PROFITABILITY, INCOME DIVERSIFICATION, BANK CAPITAL, BANK EFFICIENCY ON NON PERFORMING LOAN IN THE BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2021-2023 Yola, Yola; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.834-845

Abstract

The stability of the banking sector acts as key factor in maintaining the sustainability of the financial system, bank's operating income will be greater if many customers pay loans and interest, but it will be problem if borrower cannot return the credit. This study aims to determine the effect of profitability, income diversification, bank capital, and bank efficiency on NPLs banking companies listed on the IDX 2021-2023. Total sample obtained was 30 samples of banking companies. This test uses multiple linear regression based on panel data using Eviews 12 software. The results of this study indicate the variables that have significant effect on NPL are profitability negatively and bank efficiency positively. Bank capital and income diversification variables have an insignificant relationship with NPLs. Based on the results of this study, it’s expected the company can maintain good level of profitability so that it can defend from NPLs, the company suggested to maintain the level of capital owned, carry out cost management efficiency considerately, besides that banks also advised to have other sources income as a form of diversification and not depend on one source while using careful evaluation therefore not create NPL risks. In addition, the purpose of this study also to prove influence factors that contribute to NPLs to be more consistent and expected to contribute to all academics as well practitioners regarding the results affecting NPLs and used as basis for research and banks in implementing more effective management strategies so that national financial health could maintained.
THE EFFECT OF PROFITABILITY, BOARD SIZE, AND WOMAN ON BOARDS ON FINANCIAL DISTRESS Cahyani, Fernanda; Imelda, Elsa; Vira, Vira; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.846-853

Abstract

Financial distress is a condition that often occurs in companies due to internal and external factors. This condition must be addressed immediately because it could endanger the business. This research attempts to collect empirical information about how profitability, board size, and women on board impact firms on the LQ-45 company list that are experiencing financial difficulties. Multiple linear regression is the methodology used in this study. EViews version 12 is used for data processing. In this research, the dependent variable is the level of financial distress which is proxied by the Debt-to-Equity Ratio (DER). According to this study, financial distress is negatively impacted by board size and profitability, positively and significantly by having woman on the board of directors, also completely unaffected by having a woman on the board of commissioners.
IMPACT OF INTELLECTUAL CAPITAL, PROFITABILITY AND DIVIDEND ON MARKET CAPITALIZATION Elfenso, Parcella Glatia; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.866-874

Abstract

The purpose of this study is to obtain empirical evidence on the impact of intellectual capital, profitability, and dividends on market capitalization as the dependent variable. The study employs a quantitative approach, using a sample of 66 observations obtained from 22 companies listed in the IDX80 index on the Indonesia Stock Exchange during the period of 2021–2023. The sample was selected using purposive sampling, which allows for data selection based on specific criteria relevant to the research objectives. The statistical software EViews 13 was used for data processing, enabling in-depth analysis using multiple linear regression. The results show that profitability has a significant positive effect on market capitalization, meaning that companies with higher profitability tend to have higher market capitalization. This reflects the importance of strong financial performance in enhancing a company's value in the market. In contrast, intellectual capital and dividends were found to have no significant effect on market capitalization in this sample. These findings offer valuable insights for managers and investors, emphasizing the importance of focusing on profitability to increase a company's appeal in the capital market. This study also encourages further research into other factors that may influence market capitalization.
THE MODERATING EFFECT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND COMPANY PERFORMANCE Jong, Steven; Imelda, Elsa; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.915-924

Abstract

The objective of this research is to identify the impact of corporate governance as moderator variables on the capital structure and company performance relationship within non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data using 54 samples selected through the purposive sampling method and processed using the E-views 12 program. The results obtained show that both long-term and short-term debt-to-total assets ratios have a significant negative impact on ROE. However, corporate governance factors like Board Size, Commissioner Size, and shareholder size cannot moderate this relationship.
LINEAR AND NON-LINEAR RELATIONSHIP OF CAPITAL STRUCTURE TO FIRM PERFORMANCE WITH AGENCY COST AS MEDIATING AND MODERATING VARIABLE Tjen, Michele; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1032-1046

Abstract

This study was conducted examine both linear and non linear impact of capital structure to firm performance with agency cost as both moderating and mediating variable in capital structure and firm performance relationship in non-cyclical business in Indonesia that registered to Indonesia Stock Exchange for a period on 2021-2023. Purposive sampling is done to gain sample in this research, which result to a total of 54 non-cyclical companies. This study uses STATA 17 as a statistic tools to help in analyzing the multiple regression method. MEDSEM in STATA 17 is also used to analyse the mediation effect in this study. In this study, firm performance is calculated using return on equity (ROE). The capital structure counted using leverage, and agency cost is calculated with a measurement of asset utilization ratio (AUR). The result shows that capital structure has a significant negative relationship effect on firm performance, while agency cost shows a significant positive relationship to firm performance. Capital structure resulted to a significant non-linear effect on firm performance. Capital structure doesn't not have a significant effect on firm performance when using agency cost as moderation. Agency cost doesn’t mediate capital structure to effect firm performance. So,the management center it’s attention on the achieving optimal capital structure and control the agency cost in order to increase the firm performance.
THE EFFECT OF IFRS ADOPTION ON REAL EARNINGS MANAGEMENT WITH THE MODERATING ROLE OF BOARD CHARACTERISTICS Nanang, Sheila Elita; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1061-1072

Abstract

This study was carried out with the objective of determining the effect of International Financial Reporting Standards (IFRS) on Real Earnings Management (REM) practices using board characteristics as a moderating variable that determined by board size, board independence, CEO duality, board expertise, and gender diversity. This research employs a quantitive approach, utilizing purposive sampling technique with a sample of 31 non-cylical consumer sector companies that listed on Indonesia Stock Exchange (IDX) for the periods of 2009-2011 and 2019-2023. Data is processed using STATA application with the PCSE Estimator feature in testing the hypothesis. This research results indicate that IFRS, board independence, board expertise, and gender diversity do not exert a substantial on REM. While board size exerts a considerable negative influence on REM and CEO duality exerts a considerable positive influence on REM. In addition, it was found that board size moderates significantly positive for the correlation between IFRS and REM, where CEO duality and board expertise moderate significantly negative. However, there’s no moderating effect of board independence and gender diversity variables were found in this study. So it can be concluded that board characteristics partially moderate the correlaction between IFRS and REM.
THE INFLUENCE OF BANKING HEALTH LEVELS BY USING RGEC METHOD ON BANKING FINANCIAL PERFORMANCE Wijaya, Lareina; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1401-1409

Abstract

Financial performance being a sentimental sense of company’s financial to facilitate bank management and investment decisions for mitigate risk and strengthen profitability. This study aim to analyze and to examine the impact of RGEC method on the profit growth of companies listed on IDX in five periods, 2019-2023. Determination of the sample by using the method of purposive sampling. The type of research used is quantitative using secondary data that acquired from company’s annual reports from 2019 to 2023 periode with a total sample selected about 42 banking companies. The tool used is multiple linear regression assisted by eviews13. Results obtained in the research indicate that RGEC significantly impacted companies profit growth in 2019-2023 period. Risk profile proxied with non performing loan and good corporate governance proxied with board of independent commissioners has negative impact on profit growth. On the other side, capital proxied by capital adequacy ratio positively impact on companies profit growth. Whereas earnings proxied by net interest margin does not affect banking profit growth listed on IDX during 2019 and 2023.
USING OF THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN THE ACCEPTANCE OF MOBILE BANKING APPS Lukman, Hendro; Imelda, Elsa; Vianney, Vannessa Maria; Darwis, Andrea Stephanie; Pratama, Go Cecilia Claudia
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1466-1476

Abstract

Current technological developments are also felt in personal financial activities. Personal financial activities will be related to banking business services. One of the impacts of implementing technology for personal financial activities is the Mobile Banking Application (Apps -M Banking). The research to analyzes the acceptance of Apps. M-Banking by customers. The analysis uses the Unified Theory of Acceptance and Use of Technology approach. This study is descriptive quantitative using primary data. Data collection using digital questionnaires with convenience and snowball methods. The data collected were 75 respondents. The analysis used Structural Equation Modeling with Performance Expectancy, Efficient Expectancy, Social Influence and Facility Condition as independent variables. The results of this study indicate the Performance Expectancy, Social Environment do not affect the Use Behavior of bank customers in using Apps. M-Banking through Behavioral Intention. While Effort Expectancy and Facility Condition affect Use Behavior using the Mobile Banking application through Behavioral Intention. The conclusion of this study shows that App. Conventional bank M-Banking has not fully met customer expectations so that the social environment does not affect it even though easy use and support facilities already support it. This study provides input for banks to improve the M-Banking App to further improve customer performance.
PENGARUH FINANCIALS RATIO TERHADAP FINANCIAL DISTRESS DENGAN MODERASI AUDIT COMMITEE PADA PERUSAHAAN CONSUMER NON-CYCLICALS Venia, Gloria; Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 3 No 1 (2025): Februari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v3i1.35701

Abstract

Financial distress merupakan kondisi ketika perusahaan mengalami kesulitan dalam memenuhi kewajiban finansialnya, yang dapat berujung pada kebangkrutan jika tidak segera ditangani. Penelitian ini bertujuan untuk mengkaji pengaruh rasio keuangan terhadap financial distress dengan audit committee sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Rasio keuangan yang dianalisis meliputi profitability (ROA), liquidity (QR), solvability (DAR), dan activity (TATO). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling, menghasilkan 74 data observasi dari total populasi 132 perusahaan. Analisis data dilakukan dengan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak EViews. Hasil analisis menunjukkan bahwa profitabilitas dan aktivitas berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan, likuiditas dan solvabilitas tidak berpengaruh signifikan terhadap financial distress. Selain itu, audit committee juga tidak mampu memoderasi hubungan antara rasio-rasio keuangan tersebut dengan financial distress. Temuan ini mengindikasikan bahwa peran audit committee dalam perusahaan belum dijalankan secara efektif sebagai fungsi pengawasan keuangan. Penelitian ini diharapkan dapat memberikan wawasan bagi manajemen perusahaan dan peneliti selanjutnya mengenai faktor-faktor yang berkontribusi terhadap potensi financial distress, serta menyoroti pentingnya penguatan mekanisme pengawasan internal. Financial distress refers to a condition in which a company struggles to meet its financial obligations, potentially leading to bankruptcy if not addressed promptly. This study aims to examine the effect of financial ratios on financial distress with the audit committee as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The financial ratios analyzed include profitability (ROA), liquidity (QR), solvability (DAR), and activity (TATO). This research employs a quantitative approach using secondary data obtained from annual reports. The sample was selected using a purposive sampling method, resulting in 74 observations from a population of 132 companies. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. The results indicate that profitability and activity have a negative and significant effect on financial distress. In contrast, liquidity and solvability do not have a significant effect. Furthermore, the audit committee was found unable to moderate the relationship between the financial ratios and financial distress. These findings suggest that the audit committee's role in companies has not been effectively implemented in terms of financial oversight. This study is expected to contribute to both corporate management and future researchers in better understanding the factors influencing financial distress and highlighting the importance of strengthening internal oversight functions.
Co-Authors Anastasya Utami Anggraini, Ellen Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Henny Wirianata, Henny Imelda Rani Immanuel, Vanecia Eveline Jong, Steven Juni Simina Karen Aurellia Kristian, Michelle Lukman, Hendro Magdalena, Fanny Maharani , Marella Ajeng Marvella, Audrys Meilina, Vera Meryn, Felice Michelle Tjen Nanang, Sheila Elita Natanael, Ryan Parcella Glatia Elfenso Patricia , Virginia Pradana, Ellen Agustin Prasdecia, Caroline Pieta Sekar Pratama, Go Cecilia Claudia Putri Natasya Fauziah Putri, Mia Ivana Gunawan Rani, Imelda Rante , Paulina Frigia Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella Maris Steven Jong Suryani, Adelia Tjen, Michele Troi, Tania Liliani Tumbelaka, Kathy Paulina Vallerie, Silvia Velicia, Gabie Venia, Gloria Vianney, Vannessa Maria Vira, Vira Weslie, Marcella Wijaya, Agustina Wijaya, Felia Ananda Wijaya, Lareina Yap, Felicia Sharyn Yola Yola, Yola