Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting and Investment The Indonesian Journal of Accounting Research Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi dan Keuangan (JAK) Assyarikah: Journal Of Islamic Economic Business International Journal of Economics, Accounting, and Management Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Einde Evana
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pengaruh Kinerja Keuangan, Kepemilikan Saham Asing, Konsentrasi dan Pertumbuhan Perusahaan terhadap Kualitas Pelaksanaan Tata Kelola Perusahaan Einde Evana; R. Widdie Andriyanto; Betaria Sylvia H. A. Marbun
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.074 KB)

Abstract

The background of this research is there are so many research that successfully found the positive influence of corporate governance implementation toward company performance. According to various research about corporate governance, writer interested to do this research with the aim is to look for factors influencing quality of corporate governance implementation of public companies in Indonesia. The sample of this research is public companies in Indonesia, especially companies participated in survey done by IICG on 2001-2004. Based on purposive judgement sampling method, selected 40 public companies from 138 population as a sample of the research, also including on top ten rank based on IICG Rating. The process of data done with Microsoft Excel and Statistical Product and Service Solution (SPSS) version 11.0 with multiple regression in certainty level 90% or error analysis level (á ) 0.10. With multiple regression analysis and probability analysis value 0.10, the result of statistical test state that independent variable (leverage) influential positive and significant toward quality of corporate governance implementation of company, where as variable of foreign stock ownership concentration have positive relationship but not significantly toward quality of corporate governance implementation of company. For variable of company growth not influential positively and significant toward quality corporate governance implementation of company. Based on the whole result of test obtained the summary that quality of corporate governance implementation of public companies in Indonesia still very low because there were other factors influencing corporate governance implementation of company. These situation supported with so many research have done, even by institution or personal to measure the quality of corporate governance in various country and the result in Indonesia always still in low rank and low value for the quality of corporate governance compare with other countries.  
PENGARUH LOCUS OF CONTROL DAN ENVIRONMENTAL RISK FACTORS TERHADAP KINERJA AUDITOR PEMERINTAH DALAM MELAKSANAKAN AUDIT PEMERINTAHAN (STUDI KASUS PADA BPKP PROPINSI LAMPUNG) Einde Evana; Denny Kassan
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.463 KB)

Abstract

This study purposed to understand the effect of locus of control and environmental risk factors to financial and development monitoring board (Badan Pengawasan Keuangan dan Pembangunan/BPKP) Lampung province. Sampling method used in this study is purposive judgment sampling method. Data collected by interviewing method and sending guestionnaire directly to respondent. From 100 guestionnaires, 62 guestionnaires returned egual to 62% return rate. Analysis method used in this study is double linear regression by SPSS (Statistical Package for The Social Science). The result shows that Jocus of control an environmental risk factors partially have positive and significant effect to the performance of governmen internal auditor. Partial testing used t-count at 95% of certainty rate and at 5%. Result of hypothesis testing simultaneously shows that locus of control and environmental risk factors variable positively and significantly influence the performance of government internal auditor. Hypothesis testing towards regression coefficient simultaneously used by F-test at 0,228 means that 22,8% of government internal auditor performance can be explained by second variation of independent variable in this study.
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Oftika Sari; Einde Evana; Ninuk Dewi Kesumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (980.084 KB) | DOI: 10.23960/jak.v24i1.116

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 53 perusahaan sampel dalam pemilihan berdasarkan teknik purposive sampling pada tahun 2012-2016. Analisis data menggunakan analisis regresi logistik dengan software SPSS 23. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap audit report lag, opini audit berpengaruh negatif terhadap audit report lag, dan profitabilitas berpengaruh negatif terhadap audit report lag. Implikasi praktis dari penelitian ini sebagai pertimbangan bagi perusahaan dalam merencanakan pekerjaan lapangan dengan sebaik-baiknya sehingga dapat memperbaiki ketepatan pelaporan keuangan ataupun mempercepat publikasi laporan auditan.
The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange) EINDE Evana
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1501.113 KB) | DOI: 10.33312/ijar.394

Abstract

Abstract: This research aims to analyze the effect of sustainability report disclosures which are variables of economic dimension, environment dimension and social dimension variables on company performance (Tobin’s Q). The index used as a guideline sustainability report disclosure in this research is based on the Global Reporting Initiative (GRI) G4. The population in this research is the entire companies listed in Indonesia Stock Exchange in 2014-2015. The companies as the sample are based on the purposive sampling method chosen by some specific criteria. Type of data used in this research is secondary data. Data analysis uses multiple linear regression method using SPSS 22 as an analytical tool. The result of this research shows that the variable of economic dimension has a positive effect on company performance. On the other hand, variables of environment dimension and social dimension do not affect the company performanceAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan yang merupakan variabel dimensi ekonomi, dimensi lingkungan dan variabel dimensi sosial terhadap kinerja perusahaan (Tobin's Q). Indeks yang digunakan sebagai pengungkapan laporan keberlanjutan panduan dalam penelitian ini didasarkan pada Global Reporting Initiative (GRI) G4. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Perusahaan sebagai sampel didasarkan pada metode purposive sampling yang dipilih oleh beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS 22 sebagai alat analisis. Hasil penelitian menunjukkan bahwa variabel dimensi ekonomi berpengaruh positif terhadap kinerja perusahaan. Di sisi lain, variabel dimensi lingkungan dan dimensi sosial tidak berpengaruh pada kinerja perusahaan. 
Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance Ludwina Damei; Einde Evana; Yenni Agustina; Fajar Gustiawaty Dewi
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2742

Abstract

Problems in the practice of corporate governance arise and occur because of differences and separation between control and ownership of the company. This study has a purpose, including to analyze the effect of Earning Management on firm worth, to investigate the impact of Corporate Governance on firm worth, and to dissect the benefits of Corporate Governance effect on firm worth and acquiring the executives. The populace taken in this study is organization information recorded on the IDX. Inspecting was done utilizing purposive examining strategy. The data used by the researcher includes secondary data, namely quantitative data obtained from the BEI website. The data collection method of this research is documentation data. The stages of data analysis were carried out through the stages of descriptive statistics, classical suspicion tests, and speculation testing. The outcomes showed that income the board had a critical adverse consequence on firm worth, institutional proprietorship as a directing variable of profit the executives on firm value had a significant positive effect, and the independent commissioner variable as moderating variable of earnings management on firm value had a significant positive effect
Analisis of Indications of Financial Statement Fraud: A Fraud Hexagon Approach Astuti Anggraini; Einde Evana; Tri Joko Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.74

Abstract

Financial statement fraud remains prevalent in Indonesia, particularly within the financial sector. This study aims to evaluate the influence of the six elements of the Fraud Hexagon theory on the occurrence of fraudulent financial reporting among companies in the financial industry. These six elements are operationalized through the following proxy variables: stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), ego (arrogance), and collusion (whistleblowing system). The study population comprises all companies listed on the Indonesia Stock Exchange that were involved in financial statement fraud between 2019 and 2023. Using a purposive sampling method, the final sample consisted of 100 data points from 20 companies. Data analysis involved logistic regression, model fit testing, and both multivariate and univariate hypothesis testing. The results indicate that the variables opportunity, rationalization, and collusion significantly influence the likelihood of financial statement fraud, while stimulus, capability, and ego do not exhibit a statistically significant effect.
Religiosity, Moral Licensing, and Overconfidence in Sharia-Compliant Investment Decisions: Experimental Evidence from Indonesia's Islamic Capital Market Atika Lusi Tania; Einde Evana; Trijoko Prasetyo
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 13, No 1 (2026): January-June
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v13i1.10519

Abstract

: Sharia-compliant investment represents a growing domain of Islamic economic practice (muamalah), yet the behavioral dimensions governing Muslim investors' decision-making remain underexplored within Islamic law scholarship. This study examines whether overconfidence and religiosity — mediated by Self-Control Theory and Moral Licensing Theory — significantly influence investment decisions in sharia stock portfolio allocation. Employing a pure experimental design with a 2×2 factorial structure, overconfidence was manipulated through positive and negative feedback scenarios administered via a web-based platform, while religiosity was measured across five Islamic dimensions (ideology, ritual, intellectual, consequences, and experience) using an adapted Likert instrument. Investment decision quality was operationalized using the Sharpe Ratio as a portfolio performance proxy. Data from 80 participants were analyzed using ANOVA and ANCOVA, with normality, homogeneity, and linearity assumptions verified prior to testing. The results demonstrate three principal findings: first, investors with low overconfidence produced significantly superior Sharpe Ratio performance than those with high overconfidence; second, investors with low religiosity outperformed those with high religiosity in portfolio decision quality; and third, a significant interaction effect between overconfidence and religiosity was confirmed, indicating that their combined influence is non-additive. Notably, demographic covariates — including gender, age, and investment experience — exerted no significant effect on investment decisions, affirming that observed differences are attributable solely to experimental treatments. The theoretical contribution of this study lies in its novel application of Moral Licensing Theory to Islamic investment contexts, demonstrating that high religiosity may paradoxically impair financial decision-making by generating a psychological "license" to engage in suboptimal risk behavior — a finding with significant implications for Islamic financial literacy policy, sharia investor education, and the regulatory framework of Indonesia's Islamic capital market. This study advances behavioral Islamic finance by integrating jurisprudential values with empirical psychological evidence, offering a contextualized model for understanding Muslim investor rationality within the framework of contemporary fiqh muamalah.
Pembentukan Portofolio Saham Optimal Berbasis Model Sharpe Atika Lusi Tania; Era Yudistira; Einde Evana; Trijoko Prasetyo; Winda Nur Afrita; Fajar Baradewa; Husna Nur Pujianto
Assyarikah: Journal of Islamic Economic Business Vol. 6 No. 2 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i2.2529

Abstract

The purpose of this study is to analyse how to optimise Islamic stock portfolios in Indonesia using the Sharpe model. Most studies only focus on comparing Sharpe ratios between portfolios without exploring in depth the geometric structure of the relationship between return and risk. Many studies assume stable capital market conditions. This model considers the dynamics of return and risk movements as well as the Sharpe angle and the use of Excel Solver. Most studies discuss conventional stocks, while this study examines sharia stocks. Based on calculations using Excel Solver, two assets with the largest angles, meaning the best performance, were obtained. The best stock combination using the Sharpe method was obtained with a code of 70% and 30%. This study contributes to the development of portfolio management literature by offering a geometric perspective in stock performance analysis based on the Sharpe model, particularly for sharia stocks in Indonesia.
Analysis of the Effective Tax Rate and Its Determinant Factors Tufahati Ainia Mandavani; Einde Evana; Trijoko Prasetyo
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1201

Abstract

Tax avoidance remains a significant concern in Indonesia’s tax administration, particularly among publicly traded companies on the Indonesia Stock Exchange. This research explores the disparity in Effective Tax Rate (ETR) as an indicator of tax avoidance across various industry sectors and aims to determine the key factors driving these disparities. The study evaluates sectoral attributes such as financial complexity, transfer pricing mechanisms, capital structure, and deferred tax liabilities. Employing panel data regression on a dataset of 135 firms from eleven different sectors over a five-year timeframe, this study analyzes the influence of these variables on corporate tax avoidance. The results show that transfer pricing, capital structure, and deferred tax costs have a notable impact on ETR, suggesting their significance in shaping corporate tax strategies. Furthermore, the research indicates that patterns of tax avoidance vary across sectors, with industries such as mining, finance, and manufacturing displaying more pronounced avoidance practices. These findings underscore the tendency of firms to adopt tax planning approaches that align with the unique characteristics of their respective sectors. Ultimately, the study offers meaningful insights into corporate tax behavior and contributes to the formulation of more effective, sector-based tax compliance policies for regulators and decision-makers.
PENGARUH FREE CASH FLOW, DEBT MATURITY, DAN KINERJA ESG TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Zafira Firjuan Laiga; Einde Evana; Ratna Septiyanti
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.17854

Abstract

This study aims to examine the effect of Free Cash Flow, Debt Maturity, and Environmental, Social, and Governance (ESG) Performance on Investment Efficiency in energy sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 32 companies selected through a purposive sampling method, resulting in 160 firm-year observations. Data analysis was conducted using panel data regression with the assistance of EViews software, and the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results indicate that Free Cash Flow has a significant positive effect on Investment Efficiency, Debt Maturity has no significant effect on Investment Efficiency, while ESG Performance has a significant positive effect on Investment Efficiency. These findings imply that internal cash flow management and the implementation of sustainability principles play an important role in supporting more efficient investment decisions in energy sector companies in Indonesia.
Co-Authors Arisky Andrinaldo Astuti Anggraini Atika Lusi Tania Atika Lusi Tania Betaria Sylvia H. A. Marbun Denny Kassan Era Yudistira Fajar Baradewa Fajar Gustiawaty Dewi Husna Nur Pujianto Komalasari, Agrianti Ludwina Damei Ninuk Dewi Kesumaningrum Oftika Sari R. Widdie Andriyanto Ratna Septiyanti Tri Joko Prasetyo Trijoko Prasetyo Tufahati Ainia Mandavani Winda Nur Afrita yenni agustina Zafira Firjuan Laiga