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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen IMAGE STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Surya Medika SEIKO : Journal of Management & Business Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Business, Accounting and Management PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Pancasila (JIAP) Research of Finance and Banking Ekobisman : Jurnal Ekonomi Bisnis Manajemen Akurasi Atestasi : Jurnal Ilmiah Akuntansi
Oktrivina, Amelia
Universitas Pancasila
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Corporate social responsibility and firm value: Profitability as moderator in mining sector Susilawati, Susilawati; Oktrivina, Amelia; Yosialdi, Raihan Putra
Jurnal STEI Ekonomi Vol. 34 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i2.251

Abstract

This study examines the impact of Corporate Social Responsibility (CSR) on firm value, with profitability as a moderating variable, focusing on mining sector companies (oil and gas, coal, minerals, and gold) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Employing a quantitative approach, the research utilizes secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA) in Jamovi, with samples selected via purposive sampling. The results demonstrate that CSR positively and significantly enhances firm value, while profitability further strengthens this relationship. These findings highlight the synergistic role of CSR and profitability in maximizing firm value, offering practical insights for mining companies to align social responsibility initiatives with financial performance to attract investor and stakeholder confidence
The influence of auditor reputation, firm size, and managerial share ownership on audit report lag Widyadhana, Keisya Sahda; Oktrivina, Amelia; Ani, Salis Musta
Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v7i2.12

Abstract

This study aims to obtain empirical evidence on the influence of auditor reputation, firm size, and managerial share ownership on audit report lag. The population comprises manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling method, a final sample of 35 companies was obtained over the three years, yielding 105 data points for observation. The data were analyzed using multiple linear regression with E-views 12. The results indicate that auditor reputation, firm size, and managerial ownership collectively have a significant effect on audit report lag. Specifically, companies audited by Big Four auditors exhibit shorter audit report lags, attributable to their superior resources and technical proficiency. Furthermore, larger firms and those with higher levels of managerial ownership tend to demonstrate more timely audit reporting, which can be linked to stronger internal controls and a greater emphasis on corporate transparency. Article Information:Received 9/1/2024 / Revised 10/8/2024 / Accepted 11/8/2024 / Online First 12/28/2024
Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Oktrivina, Amelia; Ambarwati, Sri; Rosdiana, Elly
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.964

Abstract

This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.
Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi Oktrivina, Amelia; Astuti, Shinta Budi; Janah, Zulfa Nurul
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1026

Abstract

This study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value. Public interest statements This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry.
PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA 2011-2013) Oktrivina DS , Amelia; Nelyumna
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 1 No. 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

Audit delay the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor . Benefits of the financial statements will be reduced if the report is not available on time . This study examines the factors that affect audit delay including the audit committee , board of commissioners , and the external auditors . This study sampled banking companies in Indonesia Stock Exchange , with a sample of 90 for 3 years. This study was measured by using a multiple linear regression model . These results indicate that simultaneous audit committee , board of commissioners , and external auditors have a significant effect on audit delay . Partially , the audit committee , board of commissioners , and the external auditors have a significant effect on audit delay in banking companies in Indonesia Stock Exchange .
E-commerce and Financial Performance: Identification on Trends, Benefits and Challenges Noor, Laili Savitri; Deriawan, Deriawan; Oktrivina, Amelia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.931

Abstract

This study explores the relationship between e-commerce adoption and financial performance, focusing on how operational benefits such as cost reduction and market expansion translate into economic gains. It also examines the challenges that hinder these benefits and the contextual factors influencing e-commerce effectiveness. The research utilizes a systematic literature review to analyze existing studies on e-commerce, operational efficiency, and financial performance. A contextual framework is proposed to assess the impact of market maturity, consumer behavior, and regulatory environments on e-commerce outcomes. The findings reveal that e-commerce has the potential to enhance operational efficiency and profitability significantly. However, these benefits are only sometimes directly reflected in financial performance due to challenges like cybersecurity risks and technological integration issues. The study also emphasizes that contextual factors like market maturity and consumer preferences have a significant impact on the success of e-commerce strategies. Considering these factors, a tailored approach to e-commerce is essential for maximizing financial returns. The study offers practical insights for managers, emphasizing the need for context-specific e-commerce strategies and the urgency of investments in cybersecurity. It also provides a foundation for future research, suggesting the exploration of industry-specific e-commerce strategies and the long-term impact of digital adoption on financial performance across various economic conditions.
Can Liquidity, Profitability, and Leverage Predict Financial Distress? Oktrivina, Amelia; Heriansyah, Kurnia; Fryenddisca, Fiona Almyra
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.537

Abstract

This study analyzes the influence of liquidity, profitability, and leverage on financial distress among manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during 2019–2022. Using purposive sampling, 48 firms were selected, producing 192 observations. The results show that liquidity and leverage do not significantly affect financial distress, while profitability has a significant impact. These findings underscore the crucial role of profitability in maintaining financial stability. Managerially, firms should prioritize profitability improvement through operational efficiency, cost control, and revenue diversification to avoid financial distress, especially during economic downturns. Although liquidity and leverage were not significant, maintaining prudent management of both remains essential for long-term resilience. This study’s originality lies in examining the combined effects of liquidity, profitability, and leverage in Indonesia’s post-pandemic basic and chemical manufacturing sectors, using logistic regression as a predictive tool. In contrast to prior research conducted before crises or using single-variable approaches, this study provides new empirical evidence that profitability serves as the key determinant of financial distress under unstable macroeconomic conditions, offering valuable insights for both researchers and industry practitioners.
Peran mediasi ESG pada hubungan kepemilikan asing dan struktur modal: Moderasi likuiditas dan ukuran perusahaan Oktrivina, Amelia; Nelyumna; Sailendra; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.266

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between Foreign Ownership and Capital Structure, while considering Liquidity as a moderating variable and Firm Size as a control variable. A quantitative approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4.0 application. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period that consistently reported ESG scores. The results indicate that foreign ownership has a positive influence on the implementation of ESG, while ESG strengthens the relationship between foreign ownership and capital structure. Thus, ESG serves as a partial mediating variable that links foreign ownership with corporate financing policy. Furthermore, liquidity is found to act as a moderating variable that enhances the relationship between foreign ownership and ESG. These findings highlight that foreign investors play an important role in encouraging the adoption of sustainability principles (ESG), which ultimately contributes to the efficiency of capital structure management. This research contributes to the development of sustainable finance literature and provides practical implications for corporate management and regulators to integrate ESG principles into financial policies and long-term business strategies.
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Oktrivina, Amelia; Masri, Indah; Murni, Yetty; Musta ‘Ani, Salis; Lysandra, Shanti; Sailendra, Sailendra; Terminanto, Agung; Pitaloka, Calya Sekar Arum; Juwanto, Miranda Alifarahmah
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1752

Abstract

This Community Service (PKM) activity aims to provide accounting technology education through the implementation of the Odoo Enterprise Resource Planning (ERP) system to improve the advanced competencies of students at SMK Boash 1 (SMK Taruna Terpadu 1) Bogor. The training was held on August 26, 2025, for three hours, involving 31 12th-grade students and two accompanying teachers. The implementation method included an introduction to the accounting module in Odoo, practical simulations, and evaluation through a participant satisfaction survey. The results of the activity demonstrated an increased understanding of the ERP system and its application in digital accounting. This activity also produced outputs in the form of IPR (Intellectual Property Rights) number 000986082 and activity documentation. Thus, this training successfully contributed to preparing competent human resources ready to face the challenges of the Industry 4.0 era.
Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ani, Salis Musta Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Dewi Trirahayu Dian Riskarini Donant Alananto Iskandar Eka Sudarmaji Elsa Maura Adhianti Erlangga, Aldy Putra Firza Erwandi Fitriyani, Aulia Fitriyani Fryenddisca, Fiona Almyra Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Harimurti Wulandjani Harimurti Wulandjani Harnovinsah Harnovinsah Hayadi, Antariksa Fikri Hendryadi Hendryadi Heriansyah, Kurnia Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Indah Masri Indra Sakti Indra Satria Iriana Medita Putri Ismiriati nasip Janah, Zulfa Nurul Jihan Khoerunnisa Juwanto, Miranda Alifarahmah Khairiyah, Nabila Kosasih Kosasih Laili Savitri Noor Lies Putriana Lies Putriana Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani MGS Aritonang Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Nelyumna Rizal Nelyumna Rizal Nelyumna, Nelyumna Noor, Laili Savitri Nurmiwiyati, Nurmiwiyati Pitaloka, Calya Sekar Arum Pranowo, Bianca Alika Prasetiyo Pras Prayoga, M. Adam Putri , Amanda Rafifah, Dina Rafrini Amyulianthy Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad Rizky, Yuana Rosdiana, Elly S, Ira Mariana Safitri Siswono Sailendra Sailendra, Sailendra SALIS MUSTA ANI Salwa , Adindafi Kartika Sella, Nadra Asmira Shinta Budi Astuti Sinaga, Lazarus Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya TRI ASTUTI Trisnani Indriati Tryas Chas Biandani Tryas Chasbiandani Tyahya Whisnu Hendratni Wasi Widayadi Widyadhana, Keisya Sahda Widyaningsih Azizah Wiratmadhi, I Putu Dimas Yetty Murni Yosialdi, Raihan Putra Zahraeni, Devina