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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ABDI EQUATOR Jurnal Literasi Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Creative Student Research Jurnal Indonesia Sosial Sains JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Gita Desyana
Universitas Tanjungpura
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Transportation Other

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Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Tembakau yang Terdaftar di BEI Anggella Rizki Veromikha; Rudy Kurniawan; Gita Desyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8009

Abstract

This study aims to examine the relationship between the impact of sustainability report disclosure on the financial performance of companies in the tobacco subsector listed on the Indonesia Stock Exchange (IDX), as measured by Return on Assets (ROA) for the years 2020-2024. This study uses semi-annual data, with the first semester using data as of June 30  and the second semester using data as of December 31. This study yielded 40 observations with data spanning 10 time periods and 4 companies.The data was analyzed using the Random Effect Model (REM). The independent variable was measured using the Sustainability Disclosure Index (SRDI) based on GRI Standards, while financial performance is represented by Return on Assets (ROA), which is calculated as net income divided by total assets, derived from the companies financial statements.  The findings indicate that disclosure related to economic aspects (X1) has a significant negative effect on financial performance, while disclosure related to environmental (X2) and social (X3) aspects does not have a significant impact on financial performance (ROA). However,simultaneously, disclosure from economic, environmental, and social aspects has a significant effect on financial performance.
Pengaruh Dividend Payout Ratio, Earning Volatility dan Tingkat Suku Bunga terhadap Volatilitas Harga Saham IDX30 Deo Valeryan; Gita Desyana; Khristina Yunita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5420

Abstract

Instrumen investasi saham menjadi sangat menarik bagi para investor karena tingginya return atau pengembalian yang diberikan oleh perusahaan, namun terdapat resiko yang tinggi dibalik return yang menarik. Fluktuasi kenaikan atau penurunan harga saham dapat dipengaruhi berbagai faktor, yang dijadikan para investor sebagai acuan atau sinyal untuk melakukan keputusan investasi. Pada penelitian ini, dilakukan analisis atas pengaruh Dividend Payout Ratio, Earning Volatility, dan Tingkat Suku Bunga terhadap volatilitas harga saham pada perusahaan IDX30 periode 2021-2023, penelitian ini dilakukan untuk menemukan adanya pengaruh ketiga variabel independen tersebut terhadap volatilitas harga saham. Metode penelitian menggunakan pendekatan kuantitatif, dengan data sekunder yang diambil dari laporan keuangan perusahaan dan sumber lainnya dianalisis dengan teknik purposive sampling. Hasil dari penelitian menunjukkan bahwa Dividend Payout Ratio berpengaruh signifikan terhadap volatilitas harga saham, sementara Earning Volatility dan Tingkat Suku Bunga tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Variabel dividend payout ratio, earning volatility dan tingkat suku bunga secara simultan tidak memiliki pengaruh signifikan terhadap volatilitas harga saham.
Pengaruh Pengungkapan ESG dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Indonesia Fitri Novianti; Gita Desyana; Fera Damayanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.487

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang termasuk dalam indeks ESG dan terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 25 perusahaan dengan total 100 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Fixed Effect Model (FEM) melalui perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif dan signifikan terhadap manajemen laba, yang mengindikasikan bahwa semakin tinggi tingkat pengungkapan ESG, semakin rendah kecenderungan perusahaan melakukan praktik manajemen laba. Sebaliknya, profitabilitas yang diproksikan dengan Return on Equity (ROE) berpengaruh positif dan signifikan terhadap manajemen laba, sehingga perusahaan dengan tingkat profitabilitas yang lebih tinggi cenderung memiliki kecenderungan lebih besar melakukan manajemen laba. Sementara itu, ukuran perusahaan dan leverage sebagai variabel kontrol tidak berpengaruh signifikan terhadap manajemen laba. Temuan penelitian ini diharapkan dapat menjadi pertimbangan bagi perusahaan, investor, dan regulator dalam meningkatkan kualitas pengungkapan ESG serta meminimalkan praktik manajemen laba.
Pengaruh Literasi Keuangan, Online Shopping, dan Penggunaan E-Wallet terhadap Perilaku Konsumtif Dwi Pandita Ratu; Anggun Permata Husda; Gita Desyana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.519

Abstract

Transaksi digital, promo cashback, diskon, serta berbagai fitur pembayaran elektronik membuat aktivitas belanja menjadi lebih praktis dan cepat sehingga dapat meningkatkan perilaku konsumtif pada generasi muda. Generasi Z sebagai digital natives cenderung lebih terbiasa menggunakan teknologi dan transaksi digital sehingga lebih rentan melakukan pembelian impulsif apabila tidak diimbangi dengan kemam¬puan pengelolaan keuangan yang baik. Perkembangan teknologi digital dan kemudahan transaksi elektronik berpotensi meningkatkan perilaku konsumtif Generasi Z. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, online shopping, dan penggunaan e-wallet terhadap perilaku konsumtif Generasi Z di Kota Pontianak. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif yang menggunakan metode survei. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik Slovin dengan purposive sampling, dengan kriteria Generasi Z berusia 17–27 tahun, berdomisili di Kota Pontianak, menggunakan e-wallet, dan pernah bertransaksi melalui aplikasi online shopping. Hasil penelitian menunjukkan bahwa literasi keuangan dan penggunaan e-wallet tidak berpengaruh signifikan terhadap perilaku konsumtif, sedangkan online shopping berpengaruh positif dan signifikan terhadap perilaku konsumtif Generasi Z di Kota Pontianak.
Pengaruh Digitalisasi Banking terhadap Kinerja Keuangan pada Perusahaan Perbankan Konvensional di Indonesia Ria Ridhayanti; Gita Desyana; Nella Yantiana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.639

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh mobile banking dan internet banking terhadap kinerja keuangan pada perusahaan perbankan konvensional di Indonesia periode 2022–2024, dengan menggunakan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Melalui teknik purposive sampling, terpilih 42 perbankan konvensional yang dijadikan sampel penelitian. Data dianalisis menggunakan regresi data panel dengan Random Effect Model, yang diolah dengan bantuan software EViews 14. Temuan penelitian mengindikasikan bahwa mobile banking memberikan pengaruh signifikan terhadap kinerja keuangan, sementara internet banking tidak menunjukkan pengaruh yang signifikan. Secara simultan, mobile banking, internet banking, dan ukuran perusahaan sama-sama berpengaruh signifikan terhadap kinerja keuangan perusahaan perbankan. Penelitian ini mengindikasikan adanya kecenderungan bahwa mobile banking berperan lebih besar dibandingkan internet banking dalam peningkatan kinerja keuangan perusahaan perbankan, sehingga dapat menjadi salah satu bahan pertimbangan bagi manajemen perbankan dalam pengembangan layanan digital.
Determinan Tax Avoidance pada Emiten LQ45 dengan Ukuran Perusahaan sebagai Pemoderasi Santi; Nina Febriana Dosinta; Gita Desyana
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.163

Abstract

Purpose: To test and analyze the determinants of tax avoidance in LQ45 issuers with company size as a moderator. This research in expected to enrich the literature on tax avoidance determinants and provide practical benefits for tax authorities, investors, and related company management. Method: This research adopts a multivariate quantitative approach. During 2018 to 2023 on LQ45 issuers. The purposive sampling technique was used up to 11 companies selected based on the criteria set. The data processing technique begins with data classification and then analyzed using EViews 12 software through multiple regression analysis and moderating regression. Finding: Firm value, profitability, capital intensity simultaneously affect tax avoidance. Partially, firm value has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, while capital intensity has no positive effect on tax avoidance. Company size as a moderator does not moderate company value, profitability, capital intensity on tax avoidance partially. Novelty: This research presents novelty by integrating firm value, profitability and capital intensity on tax avoidance with firm size as a moderator with agency theory and signal theory approaches in understanding the motivation and implications of tax avoidance in LQ45 listed companies.
Pengaruh Transfer Pricing, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance Endah Yuli Astuti Raki; Gita Desyana; Juanda Astarani
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.165

Abstract

Purpose: This study aims to test and determine the effect of transfer pricing, leverage, company size, and capital intensity on tax avoidance. Method: This research method is quantitative using multiple linear regression analysis. The population used is LQ45 companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling method used is purposive sampling with a total of 85 samples. Finding: The results of the study indicate that transfer pricing, leverage, company size, and capital intensity simultaneously (together) have a significant effect on tax avoidance. In addition, partial results also show that company size and capital intensity have a positive effect on tax avoidance. Homever, transfer pricing and leverage do not affect tax avoidance. Novelty: The difference between this study and previous studies is that this study uses a larger sample and the analysis method used is multiple linear analysis.
Uncovering the Determinants of Firm Value: The Moderating Role of Business Risk on Growth, Leverage, and Profitability Sevi Indra Dewi; Reza Pahlevi; Gita Desyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3058

Abstract

This research seeks to analyse the influence of company growth, leverage and profitability affect company value, using business risk as a moderating variable, in industrial sector companies listed on the Indonesia Stock Exchange from 2020 and 2024. The research employed a quantitative method untilizing an associative approach and a purposive sampling technique to obtain 85 data observations. The research data are secondary data analysed using panel data regression with a Random Effect Model and Moderated Regression Analysis approach via the EViews 12 application. The study also used log transformation to address issues with the classical assumptions. The novelty of this study lies in the use of business risk as a moderating variable and the application of panel data regression to companies in the industrial sector. The results of the study show that company growth and profitability have a positive but insignificant effect on company value, while leverage has a negative but insignificant effect on company value. Business risk was unable to moderate the influence of company growth on company value, but was able to strengthen the influence of leverage and weaken the influence of profitability on company value. Further research is recommended to add variables, extend the observation period, and use different company sectors to achieve better results.
Pengaruh Adopsi Blockchain, Kompetensi SDM, dan Regulasi Pemerintah terhadap Transparansi Laporan Keuangan Perusahaan Publik di Indonesia Arday Budaya; Hana Dhayan; Gita Desyana
Journal of Creative Student Research Vol. 4 No. 4 (2026): Agustus: Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v4i4.6575

Abstract

Financial reporting transparency is a fundamental precondition for maintaining public trust in the banking sector, yet conventional reporting systems remain vulnerable to manipulation. This study examines the influence of blockchain technology adoption, human resource (HR) competency, and government regulation on the financial reporting transparency of conventional banks listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was employed using secondary data obtained from corporate annual reports and regulations issued by the Financial Services Authority (OJK). The research sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software. The results indicate that blockchain adoption has a significant positive effect on financial reporting transparency, while HR competency and government regulation individually show no significant effect. However, the three independent variables simultaneously exert a significant influence on financial reporting transparency. These findings confirm that achieving a transparent and accountable financial reporting system requires the integration of technological advancement, HR capacity building, and consistent regulatory frameworks. This study offers practical implications for regulators and bank management in formulating integrative, technology-based strategies to enhance financial reporting transparency.
Co-Authors Anggella Rizki Veromikha Anggun Permata Husda Arday Budaya Danar Gymnastiar Deo Valeryan Devika Dwi Pandita Ratu Elok Heniwati Endah Yuli Astuti Raki Enggar Nila Az Zahra Fera Damayanti Fitri Novianti Hana Dhayan Haryono Haryono Helisa Noviarty Juanda Astarani Khristina Yunita Muhsin Muhsin Nella Yantiana Neti Oktavianty Nina Febriana Dosinta Putri Putri Reza Pahlevi Ria Ridhayanti Rudy Kurniawan Rusliyawati, Rusliyawati Ryan Aprianto Santi Sevi Indra Dewi Syarif M. Helmi