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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Equity Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business IIJSE Equity
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH NILAI PERUSAHAAN PADA PERUSAHAAN PARIWISATA & PERHOTELAN DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Ngesthi, Priscilla Oliviane; Setijaningsih, Herlin Tundjung
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

This research examines that during the Covid-19 pandemic, tourism & hospitality companies on the IDX experienced a continuous decline in company value from 2020 - 2022 even though the company had already made large profits in 2022. This decline in company value was also followed by a decline in the proportion of institutional ownership as a whole. continuously and the proportion of managerial ownership is unstable from 2020 – 2022, (based on financial report data on the IDX). This was also influenced by companies that did not implement Corporate Social Responsibility (CSR) during the Covid-19 pandemic by being unable to pay dividends to shareholders, laying off employees and carrying out mass layoffs. The lack of implementation of CSR will cause a decrease in the proportion of institutional ownership and managerial ownership, and will affect the value of the company. This research uses quantitative methods and takes data from financial reports registered on the IDX for the period 2020 - 2022. The results of the research show that institutional ownership and managerial ownership have a negative effect on company value, CSR can moderate and strengthen the influence of institutional ownership on company value, but CSR has not able to moderate the influence of managerial ownership on company value.
DETERMINAN PROBABILITY OF DEFAULT DALAM PERHITUNGAN EXPECTED CREDIT LOSS PERBANKAN Hartanto, Ary Daniel; Setijaningsih, Herlin Tundjung
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.329

Abstract

This study aims to analyze the influence of the credit risk profile, credit growth target and the macro economy (GDP, exchange rate and inflation) on the probability of default in generating expected credit loss as stipulated in PSAK 71. The research was conducted at PT Bank X during the 2016-2020 observation using multiple linear regression analysis. The results of this study state that the credit risk profile, credit growth target and the exchange rate have a positive and significant effect on the probability of default (PD), while GDP and inflation have a significant negative effect on PD. The research results imply that the implementation of good credit risk management is expected to reduce the rate of default which can be caused by the credit growth target and macroeconomic conditions, especially GDP and exchange rates which have a significant effect on defaults which will ultimately affect the formation of expected credit loss (ECL) in the financial statements.
THE INFLUENCE OF INDUSTRY TYPE, ENVIRONMENTAL MANAGEMENT PERFORMANCE, AND CARBON INTENSITY ON CARBON EMISSION DISCLOSURE Woen, Esperansya Desmonda; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.854-865

Abstract

The IPCC AR6 Working Group I report highlights that greenhouse gas emissions, particularly those generated by human activities, are the primary drivers of global warming, emphasizing the importance of better environmental accountability. In Indonesia, PSAK allows entities to issue separate environmental reports from their financial statements, particularly in industries where environmental considerations are critical. However, there is a significant disparity in the disclosure obligations for carbon emissions across various sectors. This study aims to explore the influence of industry type, environmental management performance, and carbon intensity on carbon emission disclosure among companies listed in the IDX30 index. The study uses a sample of 16 companies for the period from 2019 to 2021, selected through purposive sampling. The data were processed using Eviews 12 software. The findings indicate that all three independent variables collectively influence carbon emission disclosure. However, when tested individually, industry type does not have a significant impact and shows a positive correlation with carbon emission disclosure. Similarly, carbon intensity does not have a significant effect and exhibits a negative relationship with carbon emission disclosure. In contrast, environmental management performance shows a significant positive effect on carbon emission disclosure. These findings indicates that higher environmental management performance is closely related to higher transparency and more comprehensive carbon emission disclosures.
THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON FINTECH USER LOYALTY MODERATED BY TRUST Afrian, Yossy; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1410-1421

Abstract

The rapid growth of financial technology (fintech) in Indonesia has changed the landscape of financial services, particularly among younger generations, with 78% of Millennials and Gen Z using fintech applications daily. However, retaining customer loyalty remains a challenge due to growing competition and concerns about security, privacy, and reliability. This study looks at how perceived ease of use, perceived usefulness, and trust affect Fintech user loyalty in Indonesia. This study examines the influence of perceived ease of use, perceived usefulness, and trust on Fintech user loyalty in Indonesia. A quantitative research method was used, using a structured questionnaire that was distributed online to 121 active Fintech payment services users. SmartPLS 4.0 software was used for Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data. The results show that while perceived usefulness greatly increases loyalty, perceived ease of use has a positive but insignificant effect on Fintech user loyalty. As expected, trust has no moderating effect on the association between these parameters and user loyalty, indicating that loyalty is shaped independently by them. These results highlight the importance of perceived usefulness in fostering Fintech user loyalty and emphasize the need for providers to focus on delivering tangible benefits to enhance user retention. Future studies should broaden the demographic focus and investigate other factors affecting user behavior in order to offer more comprehensive insights into Fintech uptake and loyalty.
ANALYSIS OF CAPITAL BUFFER, BOARD GENDER DIVERSITY, OWNERSHIP CONCENTRATION, AND INDEPENDENT COMMISSIONERS ON BANK STABILITY Hendra, Hendra; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1445-1457

Abstract

The objective of the research is to examine the impact of capital buffer, board gender diversity, ownership concentration, and independent commissioners on the stability of Indonesian banks. Data was obtained from the Financial Services Authority's (OJK) website, with a particular emphasis on commercial banks from 2019 to 2023. The study encompasses 14 listed commercial banks that are classified as KBMI 3 and KBMI 4, except for Sharia Banks. Z-Score is the dependent variable used to measure bank stability, and the independent variables are capital buffer, ownership concentration, gender diversity on the board, and independent commissioners. The results suggest that the capital buffer has a substantial positive effect on the stability of Indonesian banks. A sufficient capital buffer can echance the confidence of clients and investors in the bank's stability, potentially improving its market value and financial performance. Results show that ownership concentration demonstrates negative and insignificant effects on bank stability. Conversely, board gender diversity and independent commissioners shows a positive and insignificant correlation with bank stability. The study recommends strengthening the role of independent commissioners and advancing gender diversity. Regulators are advised to enforce governance standards and oversee ownership structures. Additionally, the findings support stricter capital requirements to enhance banking sector stability.
THE ANALYSIS OF FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED HEALTH COMPANIES FOR THE PERIOD OF 2021-2023 Palwaguna, I Made Pahangga; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1531-1544

Abstract

This research seeks to examine how profitability, leverage, corporate governance (measured by the percentage of independent commissioners), and firm size influence the disclosures in sustainability reports. The research used purposive sampling, focusing on 33 healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in 57 data observations for analysis. SPSS Statistics 27 software was employed for data analysis. The results indicate that profitability and leverage do not significantly affect sustainability report disclosures. In contrast, corporate governance, represented by the proportion of independent commissioners, has a significantly negative effect on these disclosures, whereas firm size shows a significantly positive impact.
FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC Aristie, Evelyn; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1657-1669

Abstract

This research aims to obtain empirical evidence regarding the influence of free cash flow, business risk and investment opportunity set on dividend policy in banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period. Sample selection was carried out using purposive sampling, resulting in a total sample of 13 companies. Next, data model selection, classical assumption testing, data analysis and hypothesis testing are carried out. The data was processed using the E-views 12 application and the research model used was random effect model (REM). The research results show that dividend policy, which is the dependent variable, is not influenced by free cash flow, business risks and investment opportunities. The absence of a significant influence from these three variables could be due to the ongoing Covid-19 pandemic during the research.
The Effect of Carbon Emissions Disclosure, Earnings Management, Information Asymmetry, and Leverage on the Cost of Equity Oktaviyanti, Devi; Setijaningsih, Herlin Tundjung; Kasenda, Faris
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4003

Abstract

The cost of equity is a key factor in corporate financing, particularly in Indonesia’s energy sector, where environmental and financial transparency face challenges due to market inefficiencies and regulatory pressures. The purpose of this study is to investigate how the cost of equity is impacted by disclosure of carbon emissions, earnings management, information asymmetry, leverage, profitability, and firm size. The study employs a quantitative methodology, using panel data regression with the Fixed Effect Model in Stata 19.5, to evaluate 111 observations from 37 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. The results demonstrate that profitability, as determined by return on assets, and leverage, as determined by the debt-to-asset ratio, have a major impact on the cost of equity. At the same time, carbon emission disclosure, earnings management, information asymmetry, and company size have insignificant effects. These results, with profitability and company size as control variables, suggest that financial structure and performance strongly shape investor risk perceptions. The study concludes that energy companies should optimize debt and profitability to reduce financing costs and improve environmental disclosure quality to meet investor expectations, contributing to sustainable financing strategies in Indonesia’s energy sector.
Pengaruh Manajemen Laba, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan Dimoderasi Kebijakan Dividen Apriadi, Riyan; Setijaningsih, Herlin Tundjung
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 9 No 2 (2024): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v9i2.4783

Abstract

This research analyzes the effect of earnings management, profitability, and capital structure on firm value, using dividend policy as a moderating variable. Data was collected through annual financial reports of manufacturing companies listed on the Indonesian Stock Exchange. The data was processed using the E-views 12 program. This research indicates that earnings management has no effect on firm value. Profitability has a positive effect on firm value without moderation. However, when there is moderation in dividend policy, profitability has no effect. Capital structure has a negative effect on firm value without moderation. When there is moderation in dividend policy, capital structure has no effect. Dividend policy can moderate the effect of earnings management, but strengthens the effect of profitability, and weakens the effect of capital structure on firm value. The research results can be used to make decisions regarding financial and investment strategies
DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE Setijaningsih, Herlin Tundjung; Kurniawan, Inneke
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.681-694

Abstract

This study aims to analyze the effect of sales growth, profitability, and tax avoidance on CSR disclosure. This study also aims to analyze whether the role of gender diversity which is part of GCG strengthen the influence of each independent variable on CSR disclosure. This study used 72 observation obtained from 18 mining companies listed on Indonesian Stock Echange for period 2016-2019. The analytical techniques used are the multiple regression analysis and moderated regression analysis (MRA) on EViews 12. Research results show that sales growth has a positive effect on CSR disclosure, while profitability and tax avoidance have no effect on CSR disclosure. In addition, gender diversity is not able to strengthen the effect of sales growth, profitability, and tax avoidance on CSR disclosure.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Amanda, Rafly Ambarwati , Ajeng Anastassia, Cindy Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Aristie, Evelyn Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendra Hendra Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kasenda, Faris Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Oktaviyanti, Devi Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Yunus, Dharma Triadi Zumratul Meini