Article Per Year (5 Year)
p-Index From 2021 - 2026
2.233
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdi Masyarakat Multidisiplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economics & Islamic Finance Journal Jurnal Price : Ekonomi dan Akuntasi Prosiding SeNTIK STI&K
Sigit Mareta
Universitas Dian Nusantara
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Effect of Liquidity, Leverage, and Profitability on Financial Statement Manipulation Intan Sumeri; Sigit Mareta; Lestari Lestari; Caturida Meiwanto Doktoralina; Natalia Santoso
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 3 (2025): ECIF Journal December 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i3.231

Abstract

This study aims to examine the effect of liquidity, leverage,  and profitability on financial statement manipulation in Indonesian consumer goods companies. The research employs secondary data from 49 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period, with a total of 278 observations. Data analysis was conducted using panel data regression (Fixed Effect Model) with the aid of EViews 12 software. The results indicate that liquidity and leverage have a significant negative effect on financial statement manipulation, while profitability shows no significant effect. Collectively, the three variables have a significant simultaneous effect. The study focuses solely on the consumer goods sector within a limited observation period of 2019-2024; thus, the findings may not be generalized to other sectors or longer periods. The results provide valuable insights for companies, investors, and regulators regarding the role of financial ratios as indicators of potential manipulation and contribute academically by enriching the literature on financial reporting practices in emerging markets, particularly in Indonesia. 
Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching: (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period). Rina Rina; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2737

Abstract

This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The independent variables in this research are Auditor Opinion, Financial Difficulty and KAP Size. The dependent variable is Auditor Change. The population of this research includes all various industrial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling. The data analysis method used is logistic regression with SPSS version 27. The total sample for this research is 176 companies. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id. The results of this research have implications for accounting knowledge, especially in the field of auditing, by providing empirical evidence regarding the influence of audit opinion, KAP size, financial difficulties and company size on auditor turnover
Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Sigit Mareta; Caturida Meiwanto Doktoralina; Lestari Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

Abstract

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities
Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari Lestari; Caturida Meiwanto Doktoralina; Sigit Mareta; Ari Apriani; Lutfi Alhazami
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

Abstract

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.
Co-Authors Ahmad Badawi Anjarwati, Sri Ari Apriani Diaz Priantara Doktoralina, Caturida Meiwanto Edy Suryadi Efa Wahyuni Indi Rahma Intan Sumeri Kup Yanto Setiono Laili Fauziah Lestari Lestari Lestari Lutfi Alhazami Magita Magita Natalia Santoso Natalia Santoso dan Lestari Rani Agustiani Ranita Puspita Sari Dewi Rina Rina Tubagus Manshur Wahyu Anggraini Yolifiandri Yolifiandri