Article Per Year (5 Year)
p-Index From 2021 - 2026
4.795
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of Accounting and Investment Jurnal EMT KITA Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business GEMA EKONOMI Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) International Business and Accounting Research Journal Jurnal Ekonomika Dan Bisnis Jurnal Magister Akuntansi Trisakti Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI PESHUM JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai
Mega Metalia, Mega
Universitas Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Kinerja Keuangan dan Financial leverage Terhadap Financial Distress Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Syavira, Adhelia; Metalia, Mega; Oktavia, Reni; Desriani, Neny
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2842

Abstract

This research aims to find out whether financial performance and financial leverage influence financial distress in consumer cyclical companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This study uses a quantitative approach. The population in this study is the population in this study is the Consumer Cyclicals company listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used a purposive sampling method. The results of this research show that financial performance has a negative effect on financial distress in consumer cyclical companies. The results of this research show that the first hypothesis (H1) is supported and financial leverage has a negative effect on financial distress in consumer cyclical companies. The research results show that the second hypothesis (H2) is not supported.
Pengaruh Kebijakan Dividen dan Kebijakan Utang Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022 Arif budi hartono; Dewi sukmasari; Mega Metalia; Niken Kusumawardhani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2833

Abstract

This research aims to find out whether dividend and debt policies have a significant positive effect on the value of pharmaceutical companies listed on the Indonesian stock exchange for the 2017-2022 period. By applying the purposive sampling method, this research selected 8 pharmaceutical companies using a six-year observation method and the total sample obtained was 48 observations. The type of data used in this research is quantitative data and the data source for this research uses secondary data. The data source used in this research is published data from the company’s annual financial reports. The data analysis methods used are descriptive statistical analysis, classical assumption testing, model testing, hypothesis testing. The results of the research show that dividend policy has an effect on company value. Meanwhile, debt policy has no effect on company value.
Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat; Mega Metalia; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2463

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.
Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review Aisyah, Siti; Evana, Einde; Metalia, Mega
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759340

Abstract

This literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value.
The Effect of Green Accounting Quality on Sustainability Report with Company Size as Moderating Variable Oktaviani, Zulmia; Sudrajat; Metalia, Mega
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13737283

Abstract

This research investigates the influence of green accounting quality on sustainability reporting, with company size as a moderating variable. The study focuses on companies listed on the Indonesia Stock Exchange from 2017 to 2022, evaluating their sustainability reports using Global Reporting Initiative (GRI) standards and green accounting quality through PROPER ratings. Descriptive statistics and Moderated Regression Analysis (MRA) reveal that while green accounting quality positively impacts sustainability reporting, company size does not significantly moderate this relationship. The findings highlight the importance of green accounting in enhancing sustainability disclosures, aligning with legitimacy and stakeholder theories. However, the expected moderating role of company size was not supported, suggesting that factors such as sectoral differences and variations in environmental reporting practices may influence the results. This study contributes to understanding the dynamics between green accounting and sustainability reporting in the context of corporate environmental responsibility.
The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia) Finny Leonita Sari; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Mega Metalia
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.117

Abstract

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Instutisional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Amelia, Mutiara Okta; Metalia, Mega
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5547

Abstract

Timeliness in submitting financial reports means that information must be submitted no later than 90 days after the date of the annual financial report in accordance with the 2022 Financial Services Authority (OJK) regulations to be used as a basis for assisting decision making and to avoid delays in decision making. This research aims to examine what factors influence the timeliness of submitting financial reports. The independent variables in this research are company size, profitability, and institutional ownership. The dependent variable in this research is the timeliness of submitting financial reports. The population of this research is 92 property and real estate companies listed on the IDX in 2018-2022. Sampling used the purposive sampling method. The statistical tool used is SPSS 25.
Pengaruh Fluktuasi Financial Leverage dan Operating Leverage Terhadap Profitabilitas Banafza, Salfa; Metalia, Mega
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5787

Abstract

This study aims to examine the effect of financial leverage and operating leverage on profitability in construction and property companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research using secondary data from the Indonesian Stock Exchange and the official websites of each company. The sampling method used purposive sampling and a sample of 22 companies was obtained with an observation period of 5 years so that the total research sample was 11 data. The data analysis technique used is multiple linear regression using SPSS 27 software. Based on the research results, it was found that financial leverage and operating leverage simultaneously influence profitability. Partially, financial leverage has a negative effect on profitability and operating leverage has a positive effect on profitability.
Analisis Pengaruh Kualitas Data Analitik, Etika Bisnis, Dan Manajemen Risiko Cyber Terhadap Kinerja Operasional (Studi Pada Perusahaan Fintech P2P Lending Yang Terdaftar Dan Berizin Di Otoritas Jasa Keuangan Indonesia (OJK) Untuk Periode 2023) Friedrich, Putri Sinta Reviani; Metalia, Mega; Dharma, Fitra; Widiyanti, Ade
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5839

Abstract

Penelitian ini meneliti pengaruh kualitas analisis data, etika bisnis, dan manajemen risiko cyber terhadap kinerja operasional perusahaan fintech P2P lending yang terdaftar dan berizin di OJK. Data dikumpulkan melalui kuesioner dari perusahaan tersebut hingga akhir tahun 2023 dan dianalisis menggunakan metode SEM. Hasil penelitian menunjukkan bahwa kualitas analisis data dan manajemen risiko cyber memiliki pengaruh positif signifikan terhadap kinerja operasional, sementara etika bisnis tidak memiliki pengaruh signifikan. Temuan ini memperluas literatur mengenai faktor-faktor yang mempengaruhi kinerja operasional di sektor fintech P2P lending, serta menyoroti pentingnya kualitas analisis data dan manajemen risiko cyber.
The Effect of Tax Planning, Tunneling Incentives, and Foreign Ownership on Transfer Pricing : (Empirical Study on Manufacturing Companies for the Period 2019 – 2023) Farras Alif Zakaria; Mega Metalia
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.466

Abstract

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.
Co-Authors Abdullah, Muhammad Syihab Agus Zahron Idris Amelia, Mutiara Okta Anggraini, Fransisca Arif budi hartono Aryan Danil Mirza. BR Banafza, Salfa Benjamin Agustinus Haloho Daniel Pamungkas Dewi Sukmasari Dharma, Fitra Einde Evana, Einde Eriza Tri Sativa Fadhila Purendka Fajar Gustiawaty Dewi Farras Alif Zakaria Finny Leonita Sari Friedrich, Putri Sinta Reviani Indah Oktanti Sembiring, Sari Ipan Jeremia Manik Jesicca Hr, Jenie Khairunnisa Komalasari, Agrianti Kusumawardani, Niken Liza Alvia M. Aziz Fatur Rachman Mayta, Chatarina Ovy Nasya Tsabitah Naufal Rizki Suandra Putra Neny Desriani Ni Wayan Ayu Pratisia Wati Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardhani Nurhayati Widi Utami Nuri Aslami Oktavia, Reni Oktaviani, Zulmia Putri, Risky Nindia R. Weddie Andriyanto R. Widdie Andriyanto Rani Cahyati Ratna Septiyanti Rindu Rika Gamayuni Risky Nindia Putri Sari Indah Oktanti Sembiring Sari Indah Oktanti Sembiring Sari Indah Oktanti Sembiring Saring Suhendro SARING SUHENDRO Sembiring, Sari Indah Oktanti Siti Aisyah Sobrotul Imtikhanah Sudrajat Sudrajat . Sudrajat . Sudrajat sudrajat Syafiqo Naila Putri Syaipudin, Usep Syavira, Adhelia Theodora Monica Ismoyo Usep Syaipudin Wahyu Rianto Widiyanti, Ade Zulma, Gandy Wahyu Maulana