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All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Determinants of Audit Delay: Evidence From the Indonesia Stock Exchange Fina Adelia; Elvira Luthan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7333

Abstract

The current era, characterized by rapid changes in business dynamics and financial regulations, demands a deep understanding of audit delay. This study aims to empirically test and analyze the effect of audit fees, profitability, audit tenure, audit opinions, and audit committee expertise on audit delay. The sample used was 96 observations consisting of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019 to 2022. Then the data was analyzed using the classical assumption method and multiple linear regression. The results of this study indicate that audit fees and audit tenure do not have a significant effect on audit delay, while profitability, audit opinions, and audit committee expertise have a negative effect on audit delay. This study expands the literature by adding testing on variables that have not been widely studied in the causes of audit delay. The implications of this study are expected to provide more recent insights to companies and professionals regarding several factors that can cause audit delays.
Peran Profitabilitas dalam Memoderasi Kebijakan Deviden dan Struktur Modal Terhadap Nilai Perusahaan: Bukti Negara Asean Dini Fitriyanthi; Elvira Luthan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7358

Abstract

ASEAN is one of the fastest growing regions in the world in 2023, but economic growth in this country is likely to decline compared to 2022. This is due to the worsening global economic conditions and monetary policy. This economic growth often has a negative impact on the value of the company, so efforts are needed that can support the company's value to be achieved optimally, one of which is by analyzing the dividend policy and capital structure factors in influencing the firm's value. This study aims to analyze and provide empirical evidence of the influence of dividend policy and capital structure on firm value with profitability as a moderation. This study uses secondary data in the form of financial reports of ASEAN companies listed on the Stock Exchange based on Refinitiv Eikon for 2019-2023. The population of this study is all ASEAN countries, the sample obtained is 2,071 data, 727 companies from 6 ASEAN countries. The results of this study prove that (1) dividend policy has a significant negative effect on firm value (2) capital structure does not have an effect on firm value (3) profitability does not moderate dividend policy on firm value (4) profitability moderates capital structure on firm value. The results of this study provide important insights for companies and investors in making decisions regarding dividend policy and capital structure. Companies need to carefully consider factors such as investment opportunities, profitability, and risk before determining dividend policy and capital structure. Investors also need to conduct a careful analysis of these factors before making investment decisions.
The Influence of Environmental Factors on Firm Financial Performance Luthan, Elvira; Zen, Sri Daryanti; Dwinanda, Vioni Putri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3788

Abstract

This article aims to empirically discuss the effect of environmental performance, environmental costs, and environmental disclosure on the Firm's financial performance. This study measures the Firm's financial performance by return on assets (ROA). We selected the research population as all manufacturing sector companies on the Indonesia Stock Exchange. The sample of this study was all manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique used in this study was purposive sampling, and 16 manufacturing sector companies met the requirements for research samples. This study used the SPSS version 29 application software as an analysis tool. The results of this study indicate that environmental performance does not affect financial performance. Environmental costs affect economic performance. Environmental disclosure does not affect financial performance. These results contribute to academics and practitioners because it turns out that corporate sacrifices in caring for the environment positively impact the Company.
The Effect of Environmental Social Governance Disclosure and Capital Structure on Company Value in Mining Sector Companies Listed on the Indonesian Stock Exchange Zen, Sri Daryanti; Luthan, Elvira; Hujnir, Putri Arinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3859

Abstract

This study aims to evaluate the effect of “Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value”. The research object includes companies listed on the IDX during the period 2020 to 2023. The approach used is quantitative with a causal research design, and sample collection is done through purposive sampling method, resulting in 80 companies as research objects. The information used in this analysis comes from the Indonesia Stock Exchange website (www.idx.ac.id). The data analysis process was carried out using SPSS version 29 software, which includes “descriptive statistical analysis, classical assumption testing, and multiple linear regression analysis” to test the relationship between variables. The findings reveal that ESG disclosure, assessed through the ESG index, does not significantly impact firm value. In contrast, the capital structure, represented by the Debt to Equity Ratio (DER), has a significant and positive impact on firm value.
Determinants of Audit Delay: Evidence From the Indonesia Stock Exchange Adelia, Fina; Luthan, Elvira
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7333

Abstract

The current era, characterized by rapid changes in business dynamics and financial regulations, demands a deep understanding of audit delay. This study aims to empirically test and analyze the effect of audit fees, profitability, audit tenure, audit opinions, and audit committee expertise on audit delay. The sample used was 96 observations consisting of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019 to 2022. Then the data was analyzed using the classical assumption method and multiple linear regression. The results of this study indicate that audit fees and audit tenure do not have a significant effect on audit delay, while profitability, audit opinions, and audit committee expertise have a negative effect on audit delay. This study expands the literature by adding testing on variables that have not been widely studied in the causes of audit delay. The implications of this study are expected to provide more recent insights to companies and professionals regarding several factors that can cause audit delays.
Peran Profitabilitas dalam Memoderasi Kebijakan Deviden dan Struktur Modal Terhadap Nilai Perusahaan: Bukti Negara Asean Fitriyanthi, Dini; Luthan, Elvira
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7358

Abstract

ASEAN is one of the fastest growing regions in the world in 2023, but economic growth in this country is likely to decline compared to 2022. This is due to the worsening global economic conditions and monetary policy. This economic growth often has a negative impact on the value of the company, so efforts are needed that can support the company's value to be achieved optimally, one of which is by analyzing the dividend policy and capital structure factors in influencing the firm's value. This study aims to analyze and provide empirical evidence of the influence of dividend policy and capital structure on firm value with profitability as a moderation. This study uses secondary data in the form of financial reports of ASEAN companies listed on the Stock Exchange based on Refinitiv Eikon for 2019-2023. The population of this study is all ASEAN countries, the sample obtained is 2,071 data, 727 companies from 6 ASEAN countries. The results of this study prove that (1) dividend policy has a significant negative effect on firm value (2) capital structure does not have an effect on firm value (3) profitability does not moderate dividend policy on firm value (4) profitability moderates capital structure on firm value. The results of this study provide important insights for companies and investors in making decisions regarding dividend policy and capital structure. Companies need to carefully consider factors such as investment opportunities, profitability, and risk before determining dividend policy and capital structure. Investors also need to conduct a careful analysis of these factors before making investment decisions.
Kualitas Laporan Keberlanjutan: Eksistensi dari Media dan Industri Salsabila Tizmi; Elvira Luthan; Annisaa Rahman
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p12

Abstract

The purpose of this study is to determine the effect of media and industry to the quality of sustainability report disclosure. Media is identified by online and social media. The amount of unfavorable news stories in Kompas and Detik is used to quantify online media. The amount of likes, comments, and tweets on Facebook, Twitter, and Instagram is used to quantify social media. The term industry refers to the sort of industry. GRI G4 Index is used to assess the sustainability report's disclosure. This study employs 37 firms as a sample that have gone public and are listed on the BEI in 2017-2020. Purposive sampling is used to determine the sample size. The data analysis technique in this study uses multiple linear regression. The study's findings indicate that online media, social media, and industry type all have a major impact on the quality of sustainability report disclosure. Keywords: Sustainability Report Disclosure; Online Media; Social Media; Type Of Industry.
PENGEMBANGAN DESTINASI WISATA NAGARI ANDALEH MELALUI PEMBANGUNAN BRANDING DAN POSITIONING DI KECAMATAN BATIPUH KABUPATEN TANAH DATAR Khairil Anwar; Eri Gas Ekaputra; Oktavianus Oktavianus; Elvira Luthan; Varhanno Khallifhatul Khanh; Vitrya Qurratu Ayuni Khanh; Aufa Fikhriah; Resca Caesar Resti; Savira Nurul Hayuni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 4 No. 4 (2021)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v4i4.368

Abstract

Nagari Andaleh is a village in Batipuh District, Tanah Datar Regency, West Sumatra Province. This Nagari is rich with potential natural resources and human resources. Currently, this Nagari has become one of the tourist destinations in Tanah Datar Regency. The problem faced by the Nagari is the problem of branding and positioning tourist destinations. The purpose of this activity is to empower human resources to utilize natural resources as tourist destinations and develop the competitiveness of destination products to markets outside Tanah Datar Regency, accelerating the diffusion of technology and management from universities to partners. In particular, the purpose of the activity is to explore and build branding and positioning of tourist destinations in the Nagari. The activity is carried out in 3 stages. The first stage of preparation begins with socialization, contacting the Nagari government and related parties to determine the schedule of activities, and compiling activity modules, and preparing for the implementation of activities. The stage of implementing activities in the aspect of destination with destination quality control methods, training methods on strengthening Nagari institutions, branding and positioning development workshops, training methods for destination creation, and consulting. The final stage is the implementation of monitoring and evaluation of activities. The results of the activities are creating branding and positioning of Nagari tourist destinations, improving quality and destinations that are following natural resources, developing destination design innovations, and improving quality so that they can target the destination market. Mentoring activities need to be continued to help Nagari build tourist destinations Nagari Andaleh continues to grow.
Moderating Effects of Market Based Value on the Relationship Between Financial Performance and Stock Returns: Evidence from the Indonesian Banking Industry Tilawatil Ciseta Yoda; Tafdil Husni; Elvira Luthan; Rida Rahim
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 1 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i1.26951

Abstract

The information that investors receive plays a crucial role in shaping their expectations regarding a firm's future prospects. It serves as a signal of the firm's performance, further amplified by its total market capitalization. This study delves into the relationship between financial performance and stock returns, with market capitalization acting as a moderating variable. Drawing on panel data from banking companies listed on the Indonesia Stock Exchange (IDX) between 2013 and 2022, the research encompasses 363 firm-year observations. Using an Ordinary Least Squares (OLS) estimation model, the findings reveal that market capitalization exerts a positive and significant influence on the relationship between financial performance and stock returns. This suggests that firms with higher market capitalization tend to see a stronger alignment between their financial performance and investor returns, underscoring the value of size and market perception in driving stock price movements.
The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis Muhammad Pondrinal; Rahmat Wahyudi; Elvira Luthan
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.184

Abstract

The development of accounting science increasingly highlights the strong interconnection between technical aspects and human behavior in decision-making, giving rise to the field of Behavioral Accounting. This study aims to analyze research trends in Behavioral Accounting using a bibliometric approach. The method employed is bibliometric analysis based on publication data from the Dimensions database for the period 2000–2024, with scientific mapping visualized using VOSviewer software. The analysis covers 6,109 peer-reviewed journal articles selected through relevant keywords, including bibliographic coupling by country, institution, journal, publication, and keyword co-occurrence. The results reveal that the United States is the dominant contributor in terms of publication volume and collaborative strength, followed by the United Kingdom, Australia, and Canada. Harvard University and the University of California, Los Angeles are identified as the most productive institutions, while Behavioral Research in Accounting emerges as the leading journal in this field. The publication by Libby (2002) holds a central position, serving as a key theoretical reference and bridging various generations of literature. These findings underscore that the academic landscape of Behavioral Accounting remains largely dominated by developed countries and prominent institutions, while developing countries such as Indonesia need to improve publication quality and enhance international collaboration. The implication of this study is the provision of a comprehensive knowledge map that can serve as a foundation for future research direction and foster broader engagement from the global academic community in the advancement of Behavioral Accounting.
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dini Fitriyanthi Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Fina Adelia Fitriyanthi, Dini Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Marta, Nike Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Muhammad Pondrinal Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Rahmat Wahyudi Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Warnida Warnida Yoppi Lisyadi Oktavianus Yulia Hendri Yeni Yurniwati Yurniwati