Article Per Year (5 Year)
p-Index From 2021 - 2026
2.42
P-Index
This Author published in this journals
All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Infestasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JRB-Jurnal Riset Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan KOLONI Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis Jurnal Akuntansi Branding: Jurnal Manajemen & Bisnis
Oktavia Oktavia
Universitas Kristen Krida Wacana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
The Impact of Credit Risk, Market Risk, and Operational Risk on Bank Financial Performance with State Ownership as a Moderating Variable in Indonesia (2020-2024) Arif Sariputra; Oktavia Oktavia
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.53092

Abstract

This research analyzes the impact of credit risk, market risk, and operational risk on the financial performance of Indonesian commercial banks, and examines the moderating role of state ownership across the pandemic (2020–2021) and post-pandemic (2022–2024) periods. Using quantitative panel data regression on 34 conventional banks, credit risk is proxied by non-performing loans (NPL) and loan loss provisions; market risk by market-based income and securities portfolios; and operational risk by BOPO and operating expenses to total assets. Financial performance is measured by Return on Assets (ROA), with state ownership as a moderator. The results indicate that the relationship between risk and financial performance is dynamic and state-dependent. Credit risk shows varying effects across indicators and periods, with one indicator remaining significantly negative during the pandemic while both indicators become significantly negative in the post-pandemic period. Market risk exhibits a selective effect, with market-based income consistently contributing positively to financial performance, while securities portfolio exposure does not show stable effects. Operational risk is found to be the most consistent factor influencing financial performance across all periods. Furthermore, state ownership has a direct effect on financial performance and plays a moderating role that varies across risk types: it tends to strengthen the effect of credit risk, weaken the effect of market risk, and significantly influence the relationship between operational risk and financial performance. These findings suggest that the relationship between risk and bank performance is not static, but is shaped by economic conditions and ownership structure.
PERAN ANALYST COVERAGE DALAM MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM: STUDI EMPIRIS PADA PERUSAHAAN LQ45 Erick; Oktavia
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 1 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i1.56046

Abstract

Penelitian dilakukan dengan tujuan menganalisis apakah kinerja keuangan berpengaruh signifikan terhadap harga saham LQ45 dan menganalisis apakah analyst coverage memoderasi pengaruh kinerja keuangan terhadap harga saham LQ45. Penelitian dilakukan menggunakan pendekatan kuantitatif. Data dikumpulkan dari laporan tahunan (annual report) dan laporan keuangan (financial report) perusahaan dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2020–2024. Jumlah responden dalam penelitian ini sebanyak 38 perusahaan, Untuk analisis data, penelitian ini menggunakan pendekatan Analisis Regresi Berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Pertama, Kinerja Keuangan berpengaruh positif terhadap Harga Saham, hanya ketika diukur dengan ROA, sedangkan apabila diukur dengan OCF atau CR, hasilnya tidak signifikan. Kedua, Analyst coverage memperlemah pengaruh Kinerja Keuangan terhadap Harga Saham, ketika kinerja keuangan diukur dengan ROA, dan ketiga, implikasi hasil penelitian ini adalah ROA menjadi variabel paling penting dalam mempengaruhi harga saham perusahaan-perusahaan indeks LQ-45.
The Effect of ESG Score and Foreign Ownership on Financial Reporting Delay, with Financial Distress Measured Using The Merton Model as A Mediating Variable: A Study of Manufacturing Companies on The IDX from 2020 to 2024 Steven Liong Winoto; Oktavia; Soegeng Wahyoedi
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/5q5d6n52

Abstract

This study aims to examine the effect of ESG score and foreign ownership on financial reporting delay with financial distress as a mediation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The population comprises all manufacturing companies listed on the IDX. Purposive sampling method resulted in 23 companies with 115 annual observations. Data analysis employed panel data regression using the Two-Stage Least Squares (TSLS) method to address endogeneity issues. Model selection was conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that Equation 1 uses the Common Effect Model (CEM), while Equations 2 and 3 use the Fixed Effect Model (FEM). The findings reveal that ESG score has no significant effect on financial distress (p = 0.293 > 0.05) nor on financial reporting delay (p = 0.747 > 0.05). Foreign ownership has no significant effect on financial distress (p = 0.280 > 0.05). Financial distress has no significant effect on financial reporting delay (p = 0.348 > 0.05). Furthermore, financial distress does not mediate the effect of ESG score nor foreign ownership on financial reporting delay. Consequently, all five hypotheses are rejected. The implication is that ESG has not yet become a sufficiently strong factor in influencing corporate financial health in Indonesia. The novelty of this study lies in the use of the Merton Model to measure financial distress and the TSLS method to address endogeneity in the mediation model within the context of Indonesian manufacturing companies.
Peran Kapabilitas SDM dalam Memoderasi Pengaruh Transformasi Digital terhadap Kinerja Keuangan Perbankan di Indonesia Deasy Wulaningsih; Oktavia Oktavia
KOLONI Vol. 5 No. 2 (2026): JUNI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i2.854

Abstract

The purpose of this research is to examine how digital transformation has affected the bottom lines of Indonesian banks, controlling for the moderating effect of digital HR capacity. Banks are being forced to abandon their physical business models in favour of an integrated digital ecosystem due to the acceleration of digitalisation in the aftermath of the pandemic. For this study, we used a quantitative methodology based on purposive selection to sift through the annual reports of traditional commercial banks trading on the IDX in Indonesia from 2022 to 2024. With the use of purposive sampling, 114 observations were obtained from 38 different banks. The analytical approach that was used to examine the moderating influence of HR capacity was panel data regression using a Fixed Effects Model (FEM) and Moderated Regression Analysis (MRA). The data was analysed using Moderated Regression Analysis (MRA) and Panel Data Regression. The results of the study show that return on investment (ROI) has not changed drastically due to digital investments. This shows that it takes some time for digital investments to pay off financially. On the other hand, OFFICE dramatically boosts ROA, suggesting that physical networks are remain valuable distribution assets that help banks turn a profit when they use a hybrid banking strategy. There is no evidence that HR capacity moderates the impact of INVESTMENT or OFFICE on ROA, according to the findings of the moderation test.According to this research, in order for banking digital transformation strategies to reap the full benefits of digital transformation in the long run, it is not enough to just invest in technology; strategies should also prioritise strengthening HR digital competencies and optimising the integration of digital and physical services.
Understanding Creditor Risk: Do Women on Boards Indirectly Escalate the Cost of Debt Through Tax Planning? Irwanto Handojo; Oktavia Oktavia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p257-275.2026

Abstract

Purpose: This study investigates the direct effect of board gender diversity on the cost of debt, and its indirect effect mediated through corporate tax avoidance, during a macroeconomic crisis.Research Methodology: Utilizing purposive sampling, a balanced panel of 60 manufacturing firms listed on the Indonesia Stock Exchange (180 firm-year observations) from 2021 to 2023 was analyzed using robust Common Effect panel regressions in Stata 18.Results: The direct effect of board gender diversity on borrowing costs is highly insignificant. However, corporate tax avoidance has a significant positive direct effect on the cost of debt. The indirect pathway is positive and marginally significant, demonstrating that gender-diverse boards increase tax-planning intensity, which creditors subsequently penalize.Conclusions: Board gender composition does not directly influence creditors. Rather, its effect is fully transmitted through strategic tax choices. During economic shocks, survival-driven cash conservation via tax planning is processed as a negative signal of opacity and audit risk by risk-averse relationship banks, driving up borrowing costs.Limitations: The study is restricted to Indonesian manufacturing firms during the abnormal COVID-19 shock, with data availability constrained by incomplete corporate interest and debt disclosures.Contributions: This research provides vital policy insights for the Financial Services Authority (Otoritas Jasa Keuangan-OJK) and commercial banks, showing that boardroom gender diversification mandates must be carefully balanced against strategic financial transparency demands in relationship-based emerging credit markets.
Co-Authors ., Marianna Agus Susanto Arif Jauhari Arif Sariputra Brigita Dilla Savirach Catherine Natasya Chaerul Djusman Djakman Deasy Wulaningsih Denny Iskandar Tjandrawan Desmawati Desmawati Diana Frederica Dwi Martani Erick Estralita Trisnawati Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Herni Kurniawati Hilda Rossieta Ida Ayu Putu Sri Widnyani Ikha Safitri IRWANTO HANDOJO Jennifer Karen Kiagus Muhammad Amin Krisnawati Tarigan Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Magdalena, Febriani Cristina Susianti Mega Fatimah Rosana Mega Sari Juane Sofiana Ning Rahayu Ning Rahayu Novita Febriany Nurdiansyah, Syarif Irwan Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Saragih, Amudi Pandapotan Savirach, Brigita Dilla Savirach, Brigita Dilla Septian Bayu Kristanto Siregar, Kristy Santi Siti Aisyah Soegeng Wahyoedi Stella Florensia Steven Liong Winoto Subagyo . Subagyo Subagyo Sukaryo Sukaryo Sylvia Veronica Nalurita Purnama Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela Williem - Winna Daniella Kadiman