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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi Journal of Auditing, Finance, and Forensic Accounting Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Media Mahardhika Jurnal Komunikasi Profesional (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Mantik Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Jurnal Bina Bangsa Ekonomika Bussman Journal : Indonesian Journal of Business and Management Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian Seminar Nasional Ilmu Terapan Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha
Lindrawati Lindrawati
Universitas Katolik Widya Mandala Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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GROWTH OPPORTUNITY DAN RISIKO NILAI TUKAR TERHADAP PROFITABILITAS DENGAN FINANCIAL HEDGING SEBAGAI MODERASI Suhartono , Jeffry; Lindrawati, Lindrawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4274

Abstract

Profitability is very important for company sustainability. High profitability can be obtained from a high growth opportunity value. Companies that grow will expand and carry out international trade. Transactions between countries can cause losses due to unstable currency values. To reduce the impact of losses from unstable currency values, companies can hedge exchange rate risks using financial hedging. Many companies still feel that they do not need to use financial hedging. The aim of this research is to analyze the influence of growth opportunity and exchange rate risk on profitability with financial hedging as a moderating. The design of this research is quantitative research, with data in the form of annual reports and a summary of closing shares for the year. The research object is manufacturing companies listed on the IDX. The data analysis technique used is multiple linear regression and moderation. The research results show that growth opportunity has a positive effect on profitability, exchange rate risk does not have a significant effect on profitability, and financial hedging does not significantly moderate the effect of exchange rate risk on profitability. Even though financial hedging in this research is not proven, management still has to minimize the company's risk with financial hedging by looking at the research period which was conducted during the pandemic era, thus limiting for international transactions.
Internet financial reporting dan asimetri informasi: Apakah berdampak pada nilai perusahaan? Agnes Susana Soenjoyo; Lindrawati Lindrawati
Jurnal Manajemen Maranatha Vol 24 No 2 (2025): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v24i2.10161

Abstract

Investors, in making decisions, look at the firm value where information sources are increasingly easily accessible and transparent in the form of internet financial reporting on the company website, as well as the information asymmetry that occurs. This research analyzes the impact of internet financial reporting and information asymmetry on firm value. Quantitative research design with data sources from annual reports and stock prices. The research objects are financial sector companies on the Indonesia Stock Exchange which have active websites. Data analysis technique uses multiple linear regression analysis. The research results show that internet financial reporting positively impacts firm value, while information asymmetry does not. When there are additional features, updates, and wider disclosure of information on company websites, they can help investors obtain information more easily and quickly about the company’s condition, thereby increasing firm value. Therefore, regulations regarding internet financial reporting need to be improved.
Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025 Rousilita Suhendah; Indah Purnama Sari Mardjuni; Mochamad Ramza Rapier Gussa; Lindrawati Lindrawati; Mohammad Sofyan
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.p1-20.2026

Abstract

Purpose: This study examines the determinants of banking profitability in Indonesia by analyzing the effects of credit distribution, capital adequacy, liquidity, monetary policy rates, and the COVID-19 shock using a dynamic time series framework.Research Methodology: Monthly data from January 2010 to June 2025 were analyzed using the Auto-Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) approaches. HAC/Newey-West robust standard errors were employed to improve estimation reliability.Results: The findings confirm a long-run relationship between the variables. Credit distribution exhibits dynamic effects on profitability, while liquidity significantly affects profitability in both the short and long runs. The COVID-19 variable negatively affects banking profitability, whereas capital adequacy and monetary policy rates are statistically insignificant. The ECM results indicate a gradual adjustment toward long-run equilibrium.Conclusions: Banking profitability in Indonesia is primarily influenced by liquidity conditions, credit adjustment mechanisms, and external shocks rather than capital adequacy or monetary policy rates.Limitations: This study uses aggregate banking industry data and has limited explanatory variables.Contributions: This study contributes to the banking literature by providing dynamic evidence using high-frequency monthly data and an ARDL-ECM framework incorporating structural pandemic shocks.
Co-Authors Adi Susanto Adi Susanto Agnes Susana Soenjoyo Armada Riyanto Bernadetta Diana Nugraheni Budianto Tedjasuksmana Budianto Tedjasuksmana Budianto Tedjasuskmana Candra, Christian Aristo Ceicilia Bintang Hari Yudhanti Chandra Agung Hogiantoro Cicilia Cicilia Cicilia, Cicilia Cornelia Clarissa Marjono Dian Purnama Sari Dian Purnamasari Djayanto, Johan Dyna Rachmawati Esterlina, Cynthia Felicia Irawan Felicia Melinia Jovani Fransiskus Xaverius TAW Gunawan, Listiarini Halim, Jenny Puspita Hendra Wijaya Indah Purnama Sari Mardjuni Jesica Handoko Kuntjoro, Victoria Lim, Meilya Lodovicus Lasdi Lontoh, Frederich Oscar Maria Cynthia Agatha Marini Purwanto Melithasya Angelina Mellynia Putri Nurfinnea Mochamad Ramza Rapier Gussa MOHAMMAD SOFYAN Mudjilah Rahayu Ni Putu Frishca Ardiani Odagoma, Oswald Octaviano Orlando Ordelia Septa Anindya Paula Laurentia Prabowo, Menang Pranata, Jimmy Prisca Putri Ratnasari Purwanto, Marini Rina, Stevania Livia Rousilita Suhendah Rr. Puruwita Wardani S Patricia Febrina Dwijayanti S Patricia Febrina Dwijayanti S. Patricia Febrina Dwijayanti Saputro, Wibisono Sofian, . Susanna Hartanto Telsy Aldemadra Nomorissa Thalia Hermanto, Cindy Theruty, Nadya Ingrida Tjahja, Steven Adrian Tjandra, Grace Setiyani Tjandra, Ivena Wardaya, Riyanto Adiguna Wehartaty, Tineke Wibowo, Oktavia Cindy Widyawan, Albertus Prima Kristriyana Yohana, Rinna Yulina Fransisca Nugroho Yustinus Budi Hemanto