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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Al-Iqtishad Jurnal Computech & Bisnis (e-Journal) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TSAQAFAH Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Governors Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies Journal of Multidisciplinary Science: MIKAILALSYS International Journal of Management Research and Economics NAJAHA IQTISHOD : Journal of Islamic Economic and Finance Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Journal of Innovative and Creativity Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Akuntansi dan Governance Andalas International Journal of Business and Quality Research Jurnal Ilmiah Kesehatan Mandira Cendikia Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Journal of Shariah Economics Journal of Islamic Banking IJEMA Harmoni Economics: International Journal of Economics and Accounting Profixa: International Journal of Economic and Business Research
Rico Wijaya Z
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Analysis of the Fraud Triangle in Detecting Financial Statement Fraud Sipatuhar, Elisabhet; Wahyudi, Ilham; Wijaya, Rico
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46747

Abstract

This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018. A purposive sampling technique was applied, resulting in a final sample of 12 companies. Data were analyzed using logistic regression with SPSS software. The empirical findings reveal that financial stability and the nature of the industry have a significant effect on the detection of financial statement fraud. In contrast, external pressure, financial targets, and changes in auditors do not show a significant impact on fraudulent financial reporting. This study contributes to the literature on forensic accounting and fraud detection by highlighting key financial and contextual indicators that can serve as early warning signs for financial misreporting. The results also provide practical implications for auditors, regulators, and corporate governance bodies to strengthen fraud risk assessments in state-owned enterprises.
The Impact of Sustainability Reports on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange 2019-2023 Nur Azizah; Enggar Diah Puspa Arum; Rico Wijaya Z.
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6044

Abstract

This study aims to analyze the influence of sustainability reports on the financial performance of banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Sustainability reports are measured using the level of disclosure based on the Global Reporting Initiative (GRI) standards on economic, environmental, and social performance, while financial performance is proxied by Return on Assets (ROA). This study uses a quantitative approach with Structural Equation Modeling analysis. Partial Least Squares (SEM-PLS) analysis. The results show a negative effect on sustainability reporting, environmental performance, and social performance, and an insignificant positive effect on economic performance. These findings indicate that the integration of sustainability into bank business strategies is not yet optimal, and the market has not yet fully financially recognized the sustainability efforts undertaken by the banking industry.
The Relationship Between Profitability, Managerial and Institutional Ownership on Carbon Emission Disclosure Agung Rizki Dwi Putra; Enggar Diah Puspa Arum; Rico Wijaya Z
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.457

Abstract

This study examines the relationship between profitability, managerial ownership, and institutional ownership with carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. Carbon emission disclosure is a form of corporate environmental accountability that reflects transparency and commitment to sustainability. Using stakeholder theory as the theoretical framework, this study employs purposive sampling and obtains a sample of 20 companies with 60 firm-year observations. The data is collected from secondary sources, such as annual and sustainability reports, and analyzed using panel data regression with the EViews 12 software. The results show that profitability and managerial ownership are positively associated with carbon emission disclosure, while institutional ownership shows no significant relationship. These findings suggest that internal financial performance and ownership by management contribute to increased environmental transparency, whereas institutional investors may not consistently influence disclosure practices in the energy sector.
Pengaruh Profitabilitas, Arus Kas Operasi, dan Ukuran Perusahaan terhadap Financial Distress Sektor Consumer Cyclicals di BEI pada Saat dan Setelah Pandemi COVID-19 Sylvhia Rachanie; Ilham Wahyudi; Rico Wijaya Z
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 1 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i1.6084

Abstract

Studi ini bermaksud untuk melihat pengaruh profitabilitas, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan di sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada saat dan setelah COVID-19, serta membandingkan tingkat financial distress pada kedua periode tersebut. Populasi penelitian mencakup seluruh perusahaan sektor consumer cyclicals yang terdaftar di BEI pada tahun 2020-2024, dengan pemilihan sampel menggunakan teknik purposive sampling yang menghasilkan 67 perusahaan sebagai objek penelitian. Analisis data dilakukan menggunakan pendekatan Structural Equation Modeling berbasis Partial Least Square (SEM PLS) dengan bantuan software WarpPls 8.0, sedangkan pengukuran financial distress menggunakan model Zmijewski. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap financial distress pada saat COVID-19, namun tidak berpengaruh setelah COVID-19. Arus kas operasi berpengaruh signifikan terhadap financial distress baik saat maupun setelah COVID-19, sedangkan ukuran perusahaan hanya berpengaruh signifikan pada saat COVID-19. Selain itu, ditemukan adanya perbedaan tingkat financial distress antara periode saat dan setelah COVID-19, di mana kondisi keuangan perusahaan menunjukkan perbaikan setelah COVID-19. 
Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Corporate Social Responsibility (Studi pada Bank Umum Syariah di Indonesia) Tahun 2019 - 2024 Anisa Putri Febriyanti; Lucky Enggrani Fitri; Rico Wijaya; Agus Solikhin
JOURNAL OF SHARIA ECONOMICS Vol 7 No 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1330

Abstract

This study aims to analyze the influence of bank soundness using the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC) methods on Corporate Social Responsibility (CSR) disclosure in Islamic Commercial Banks in Indonesia for the period 2019–2024. Bank soundness is measured through the Non-Performing Financing (NPF) ratio, Return on Assets (ROA), Capital Adequacy Ratio (CAR), and GCG assessment results. Research data were obtained from annual reports, sustainability reports, and official publications of the Financial Services Authority (OJK). The research method used is a quantitative approach with multiple linear regression analysis through classical assumption tests and hypothesis testing. The results show that NPF has a significant negative effect on CSR disclosure, while ROA has a significant positive effect. Meanwhile, GCG and CAR do not have a significant effect on CSR disclosure. This finding indicates that risk and profitability factors are the main determinants of CSR disclosure, while governance and capital aspects have not contributed significantly. This research is expected to enrich the literature on the relationship between bank health and CSR in the Islamic banking sector, as well as serve as a reference for banks in optimizing the implementation of CSR in a sustainable manner.
Pengaruh perputaran modal kerja, pertumbuhan Penjualan dan perputaran persediaan terhadap Profitabilitas pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2019-2023 Fidyah Safitri; Rico Wijaya Z; Arfah Arfah
Journal of Islamic Banking Vol. 6 No. 1 (2025): Journal of Islamic Banking
Publisher : Prodi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jib.v6i1.1136

Abstract

This study aims to determine the effect of working capital turnover, sales growth, and inventory turnover on profitability in companies listed on the Jakarta Islamic Index (JII) for the 2019–2023 period. Profitability is an important indicator for measuring a company's financial performance, and this study was conducted to determine the extent to which operational efficiency affects profit achievement. The research method used was a quantitative approach with a purposive sampling technique. From the total population, 13 companies were selected that met the criteria during the observation period. The data used were secondary data in the form of annual financial reports analyzed using the Structural Equation Modeling Partial Least Square (SEM-PLS) method with the help of WarpPLS 8.0 software. The results showed that sales growth and inventory turnover significantly influenced profitability. This indicates that increased sales and inventory management efficiency can drive increased company profits. However, working capital turnover did not significantly influence profitability. These findings provide implications for management to focus more on strategies to increase sales and inventory efficiency to improve the company's financial performance.
Pengaruh Kinerja Keuangan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2021-2024) Nur Hidayat; Agus Solikhin; Arfah .; Rico Wijaya Z
Journal of Islamic Banking Vol. 6 No. 1 (2025): Journal of Islamic Banking
Publisher : Prodi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jib.v6i1.1169

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on the stock prices of companies listed on the Jakarta Islamic Index (JII) for the 2021–2024 period. This study uses secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange (IDX). The study population consists of 16 companies consistently listed on the JII during the study period. The sampling technique was carried out using a purposive sampling method, resulting in 64 observational data. The analysis method used is panel data regression with the help of the EViews 12 application. The Chow and Hausman tests indicate that the appropriate model is the Random Effect Model (REM). The results show that the ROA variable has a positive and significant effect on stock prices. Meanwhile, the CR, DER, and TATO variables do not have a significant effect on stock prices. The simultaneous test (F test) shows that ROA, CR, DER, and TATO together have a significant effect on JII stock prices.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BEI PERIODE 2019-2023 Waode Maya Anggelya Putri; Rico Wijaya; Misni Erwati
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2894

Abstract

This research investigates the empirical impact of profitability, liquidity, and leverage on firm value, while concurrently evaluating the moderating capacity of Good Corporate Governance (GCG) within these dynamics. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Employing a quantitative methodology, this study utilizes Structural Equation Modeling (SEM) based on Partial Least Square (PLS) via WarpPLS 8.0 software. Through a purposive sampling technique, 26 companies were selected, yielding a longitudinal dataset of 130 observations over a five-year horizon. The empirical findings demonstrate that: (1) Profitability exerts a significant influence on firm value; (2) Liquidity has a significant negative impact on firm value; and (3) Leverage significantly affects firm value. However, the moderation analysis reveals that Good Corporate Governance fails to moderate the relationship between profitability, liquidity, or leverage and firm value within the energy sector during the observedperiod.
Peran Corporate Social Responsibility dalam Memoderasi Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sektor Consumer non-Cyclicals Hashiinah Naziihah; Rico Wijaya Z; Fredy Olimsar
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 4 (2026): IJEMA - April 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis pengaruh profitabilitas (Return on Asset), likuiditas (Current Ratio), dan leverage (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Book Value) dengan Corporate Social Responsibility sebagai variabel moderasi pada sektor consumer non-cyclicals di BEI periode 2022-2024. Data sekunder dari laporan keuangan dan tahunan (38 sampel perusahaan, 114 observasi) dianalisis secara kuantitatif menggunakan SEM-PLS. Hasil: profitabilitas berpengaruh signifikan; likuiditas tidak berpengaruh signifikan; leverage berpengaruh signifikan; CSR tidak berpengaruh signifikan terhadap nilai perusahaan. CSR memoderasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan; CSR tidak memoderasi pengaruh likuiditas terhadap nilai perusahaan
The Effect of Debt Default, Audit Tenure and Liquidity on Going Concern Audit Opinion Acceptance Novia Dian Anggraini; Netty Herawty; Rico Wijaya
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.34

Abstract

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software. The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.
Co-Authors A Halim Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Agung nugraha, Dea Agung Rizki Dwi Putra Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Anisa Putri Febriyanti Aprisarado Taurussino Aprizal, Yusuf Zaini Arfah . Arfah Arfah Argianov Ramadhan Arsyi Zahwa Arum, Enggar D. P. Dedy Setiawan Devi Febriana Dewi Anggraini Dewi Anggraini Diah Restu P Dinantianto, Dicko Dios Nugraha Putra Dwi Arum R Endah Sri Wahyuni Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erwati, EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fajar Arief Rachman Fatricia Rofalina Febriana, Devi Ferdy Fachrial Yusuf Fidyah Safitri Fitri astuti, Fitri astuti Fitri Dian Kurniati Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hanif, Ikhdan Fatih Hashiinah Naziihah Hendi Gepsy Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Lucky Enggrani Fitri Lutfi Lutfi M Husnil Huluqi Mahfiroh, Maharani Maisyarah, Nyimas Dian Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Mery Rohaya Sihombing Misni Erwati Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nela Safelia Nelsi Arisandy nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Netty Herawty Novia Dian Anggraini Novia Dian Anggraini Novialdi . Nur Azizah Nur Hidayat Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurida Isnaeni Nurulhuda, Siti Aisyah Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Dios Nugraha Putri, Fia Anjelia Rahmadani, Ima Ramdhan , M.Rizki Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Riyadi, Muskhab Eko Robbiah Al`Adawiyah Roihan, Muhammad Roni, Bio Buk RR. Viantika Kusumasari Safitriyanti Safitriyanti Salman Jumaili Sam, Iskandar Satria Pradana Scheilla Aprilia Murnidayanti Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sipatuhar, Elisabhet Siswahyudianto Siswanti, Febi Sonia, Reiny Erica Sri Rahayu SRI RAHAYU sukarda, sukarda Suryadi Susfa Yetti, Susfa Sylvhia Rachanie Teguh Prakoso Thoybah , Nafira Riskan Trisna, Dinda Agung Wahyu MZ, Gandy Waode Maya Anggelya Putri Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Zirda Kurnia Zulfikar, M.