Article Per Year (5 Year)
p-Index From 2021 - 2026
5.309
P-Index
This Author published in this journals
All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ilmiah Poli Bisnis Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Social Science Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Jurnal Sains dan Informatika : Research of Science and Informatic Jurnal Ilmiah Ekonomi dan Manajemen Accounting Student Research Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eka Rosalina
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Agency Conflict and Debt Maturity: The Role of Accrual Quality, Earnings Smoothing, and CEO Educational Background Diversity Eka Rosalina
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2231

Abstract

Debt maturity is a strategic financial decision that plays a crucial role in managing liquidity risk and maintaining a company's financial stability, particularly in emerging markets such as the Indonesia Stock Exchange. Drawing on agency theory and upper echelon theory, this study examines the relationship between financial reporting quality and managerial characteristics with corporate debt maturity. Debt maturity is defined as the proportion of short-term debt to total debt, with higher values indicating shorter debt maturity. This study uses panel data from 89 manufacturing companies listed on the stock exchange during the 2015–2025 period and employs a fixed-effects regression model. Accrual quality is measured using the modified Jones model, income smoothing is represented by earnings volatility, and CEO educational diversity is calculated using the Herfindahl–Hirschman Index. The results show that accrual quality has a negative and significant relationship with debt maturity, indicating that higher financial reporting quality is associated with a lower proportion of short-term debt. This finding suggests that increased transparency reduces information asymmetry and increases creditor confidence, thus reducing companies' reliance on short-term debt as a monitoring mechanism. Earning smoothing does not show a statistically significant relationship with debt maturity, indicating that the practice is not a primary consideration for creditors in determining a firm's debt maturity structure. Meanwhile, CEO educational diversity shows a significant relationship with debt maturity, suggesting that managerial characteristics may influence corporate financing decisions. Overall, these findings suggest that the quality of financial reporting and managerial influence play a significant role in determining a company's debt maturity policy, particularly in decisions about the use of short-term debt.
Pengaruh Literasi Keuangan, Digitalisasi Pasar Modal, dan Persepsi Risiko Terhadap Minat Mahasiswa Kota Padang Berinvestasi di Pasar Modal Pramudya Naufal Putra; Eka Rosalina; Desi Handayani
Accounting Student Research Journal Vol 5 No 1 (2026): ASRJ - Maret 2026
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v5i1.13911

Abstract

Minat mahasiswa untuk berinvestasi di pasar modal menjadi isu yang relevan seiring berkembangnya teknologi finansial dan meningkatnya kebutuhan literasi keuangan. Secara konseptual, minat investasi dipengaruhi oleh tingkat pemahaman keuangan, kemudahan akses melalui digitalisasi, serta persepsi terhadap risiko. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, digitalisasi pasar modal, dan persepsi risiko terhadap minat mahasiswa Kota Padang dalam berinvestasi di pasar modal. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner yang disebarkan secara online dan offline kepada 102 responden yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan STATA versi 17. Hasil penelitian menunjukkan bahwa literasi keuangan, digitalisasi pasar modal, dan persepsi risiko berpengaruh signifikan terhadap minat mahasiswa untuk berinvestasi, baik secara parsial maupun simultan. Nilai adjusted R² sebesar 0,200 menunjukkan bahwa 20% variasi minat investasi dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan bahwa peningkatan pemahaman keuangan, dukungan teknologi, dan kesadaran risiko berperan dalam membentuk minat investasi mahasiswa. Penelitian ini menyimpulkan pentingnya penguatan edukasi keuangan dan optimalisasi layanan digital pasar modal guna mendorong partisipasi investor muda.  
Co-Authors Adrianto, Fajri Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Anisya, Rahmi Arfan Anugrah Asyhari Armel Yentifa Asratul Rahmi Asrina, Novi Awliya Rahmat Dandi Aprila Dedy Djefris Desi Handayani Dita Maretha Rissi Dwi Haryadi, Anda Elfitri Santi Eliyanora Eliyanora Endrawati Fany Alfarisi Fauzan Misra Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Fitra Oliyan Frima, Rini Gustina Gustina Hasan, Puti Zeina Hanifah Husna, Mutia Rahmatul I Gusti Bagus Wiksuana Irda Rosita Josephine Sudiman Jr, Syafira Ramadhea Masyhuri Hamidi, Masyhuri Melsi Guswindi Niki Lukviarman, Niki Nurwijayanti Pramudya Naufal Putra Puti Zeina Hanifah Hasan Rahmi, Mustika Reni Endang Sulastri Reno Fithri Meuthia Rida Rahim Rijalul Fikri Rini Frima Sixtia Apriyana Asrul Syafira Ramadhea Jr Syafira Ramadhea Jr. Tafdil Husni Ulfah Arima Rm Wina Nofrima Fitri Wiwik Andriani Yolla Maysanti Yossi Septriani Zahara Zahara Zolanda Pertama Agustin Zulvitri Zulvitri