Article Per Year (5 Year)
p-Index From 2021 - 2026
2.863
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi
Riki Martusa
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN? Erwan, Erwan; Martusa, Riki; Meythi, Meythi
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.29

Abstract

Abstrak – Apakah Profitabilitas, Leverage, dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan?Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021.Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gasKebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties?Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021.Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported.Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector.Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
Factors Affecting Indonesian Public Company Disclosure Of CSR Activities Glennisa, Cynthia; Martusa, Riki; Meythi Meythi
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1725

Abstract

  This study aims to examine the size of the board of commissioners, the size of the audit committee, and the reputation of the CPA firm on the disclosure of the company's Corporate Social Responsibility (CSR) activities. We use a regression model based on secondary data sources. The study's samples used several industry categories listed on the Indonesian Stock Exchange between 2019 and 2021. We will use SPSS software for multiple linear regression data analysis to understand the connection between the three factors and CSR activity disclosure. The results showed that the size of the board of commissioners did not affect the company's CSR activity disclosure. In contrast, the size of the audit committee and CPA firms' reputations affected the company's CSR activity disclosure. This study implies that the CSR of CPA firms depends on two factors: i.e. their reputation and the audit committee size.
Peningkatan Literasi Keuangan, Efikasi Diri, dan Perilaku Kredit Berisiko melalui Workshop Smart Money Management bagi Mahasiswa Kirirom Institute of Technology, Cambodia Junita, Imelda; Malinda, Maya; Dharmasetiawan, Johannes Buntoro; Joni, Joni; , Meythi; Martusa, Riki; Setiawan, Santy; Rapina; Kuang, Tan Ming; Setyawan, Surya
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.12009

Abstract

The Smart Money Management community service program was designed to improve financial literacy, self-efficacy, and reduce risky credit behavior among students at Kirirom Institute of Technology (KIT), Cambodia. In the context of students facing challenges in personal financial management due to lack of knowledge and experience, this program aims to equip them with basic knowledge of financial management through an educational and interactive approach. The implementation method includes delivering materials on the concepts of SMART Goal and Smart Money Management, as well as participatory training activities in the form of frugal living action pictures. The evaluation results showed that the financial literacy score increased from 2.37 to 2.57, and self-efficacy from 3.28 to 3.7, while the perception of risky credit behavior decreased by 0.08 points. In addition, the results of the personal assessment showed an increase in the number of students who had a high understanding of finance from 2 to 7 people. These findings indicate that the program was successful in improving participants' understanding and positive attitudes towards financial management. Thus, this program contributes to strengthening students' ability to make wise financial decisions and fostering a disciplined and independent attitude in managing their finances in the future.
Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator: English Ethelind, Euclea Theda; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2854

Abstract

This paper explores the impact of dividend governance interactions on firms' value and focuses on the moderating effect of Earnings Performance. This study includes government owned banks and national commercial banks quoted in the Indonesia Stock Exchange. This study extends the prior research by investigating the interrelationship among dividend governance interactions, Earnings Performance, and company value. The Price Book Value (PBV) is an empirical discourse of the company book value and the dividend governance interaction is tested for the Dividend Payout Ratio (DPR). The analysis is based on data from the Refinitiv Eikon platform. ROE can act as an indicator of financial performance. A cross sectional analysis of the comparison of government and private banks was done. The findings indicate that dividend governance interaction is more pronounced in government banks compared to private banks. This is a validation of how it is in the environment, how the environment works and what properties it has.
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies Pardosi, Cynthia Stephani; Martusa, Riki; Meythi, Meythi; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2997

Abstract

The foundation for this study is provided by the growing number of organizations using ESG, the emphasis on sustainability, and the gender inclusivity in governance issue. Using Gender Inclusivity in Governance (GIG) as a moderating variable, this study investigates the relationship between firm financial performance and Environment, Social, and Governance (ESG) performance scores. This study population consists of 948 businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, based on data from Refinitiv Eikon.  Purposive sampling was used to pick the sample, and 44 companies that revealed their ESG scores during that time were selected. According to the study's use of Moderated Regression Analysis (MRA), there is a favorable correlation between ESG scores and corporate financial performance. The association between ESG scores and financial performance, however, is not significantly moderated by the Gender Inclusivity in Governance (GIG). Given that other businesses are seen to be able to improve their financial performance and investor reputation, these findings can be used as guideline for stakeholders to prioritize ESG. The findings of this study will serve as a foundation for further research into additional factors that affect the financial performance of firms and their ESG rankings. This study contributes to ESG literature in emerging markets by providing empirical evidence that gender inclusivity in governance does not necessarily strengthen the ESG–financial performance relationship in Indonesia, highlighting the presence of symbolic governance practices.
Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports Reynard Tandayu; Rapina; Meythi; Riki Martusa; Kenswary, Dhea
Journal of Economic, Public, and Accounting (JEPA) Vol 8 No 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5282

Abstract

Laporan keuangan yang berkualitas sangat penting untuk menunjang keberlangsungan usaha dan memberikan informasi usaha kepada pihak yang membutuhkan. Di Indonesia, Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam membuka lapangan kerja dan juga menyumbang produk domestik bruto (PDB) terbesar. Maka dari itu, dibutuhkan UMKM yang sehat dan dapat terus berkembang agar dapat mendorong perekonomian Indonesia ke level yang lebih baik. Dalam mendukung berkembangnya UMKM dibutuhkan laporan keuangan yang berkualitas tinggi. Tujuan penelitian ini yaitu untuk mengetahui seberapa besar umur usaha, ukuran usaha, kompetensi sumber daya manusia dan akuntansi digital dalam meningkatkan kualitas pelaporan keuangan UMKM. Populasi dalam penelitian ini yaitu UMKM yang ada di Kota Bandung dengan pengambilan sampel dilakukan secara simple random sampling sebanyak 98 UMKM. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan melakukan wawancara. Penelitian ini menggunakan SEM PLS sebagai alat analisis. Hasil penelitian mengungkapkan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas pelaporan keuangan, sedangkan umur usaha, ukuran usaha dan akuntansi digital belum berdampak terhadap kualitas pelaporan keuangan UMKM.
Co-Authors , Meythi Alwi, Fachri Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Dharmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ethelind, Euclea Theda Glennisa, Cynthia Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Joni Joni Junita, Imelda Kenswary, Dhea Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Maya Malinda Meythi Meythi Meythi, Meythi Mulyadi Mulyadi Oktavianti Oktavianti Pardosi, Cynthia Stephani Permata, Nurul Intawaty Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Reynard Tandayu Riyanto, Naomi Fani Santy Setiawan Surya Setyawan Tan Ming Kuang Tanison, Nindy Verani Carolina Yasmin F., Rahajeng Yoanes Dicky Yolla Margaretha Zaniarti, Sri