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All Journal Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Cerdika: Jurnal Ilmiah Indonesia Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ilmiah ESAI Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
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Analysis Audit Report Lag in Industry Indriyani; Damayanti; Hendra Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.5

Abstract

Lateness delivery audit report can cause lateness delivery report finance. The purpose of the study is To test How internal company factors, such as profitability, size of the company, leverage, audit opinion, and position dual director, influence the lateness delivery of audit reports. A number of characteristics, including profitability, size of the company, leverage, position of concurrent directors, and an audit opinion have been linked with the lateness of delivery of the internal audit report study previously. Companies in each​ industry are listed on the Stock Exchange. For the period 2020–2021, there is a population study. Quantitative data in form number used in study This. Report finance 2020–2021 annual release and listed on the Indonesia Stock Exchange (BEI) via the website www.idx.co.id becomes data source. Based on results testing, the most influential variables to audit report lag in the sector industry are variable profitability, Company size, and audit opinion, This because exists different characteristics between sectors.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PT GOTO GOJEK TOKOPEDIA TBK SETELAH MERGER DAN AKUISISI Annisa Cahyanita; Damayanti Damayanti; Depita Anggraini
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.21892

Abstract

This study aims to analyze whether there is an improvement in the financial performance of PT GOTO Gojek Tokopedia Tbk after the merger and acquisition during the period 2021–2024 using financial ratios. This research employs a descriptive quantitative approach and does not apply sampling techniques, as the object of analysis is limited to a single company. However, data collection was conducted intensively through the documentation of PT GOTO Gojek Tokopedia Tbk's financial reports from 2021 to 2024, all of which are secondary data. Overall, the company's financial performance did not show a significant improvement post-merger and acquisition. Liquidity ratios were above the industry average but were not accompanied by operational efficiency. Solvency ratios indicated a stable capital structure, yet earnings coverage ratios remained weak. Profitability ratios were consistently below industry standards. Meanwhile, activity ratios remained below the industry average, although improvements were observed in Inventory Turnover and Fixed Assets Turnover after the 2023 acquisition. These findings suggest that the merger and acquisition have not been able to drive a comprehensive improvement in financial performance.
Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Fadhila Septianingrum; Damayanti Damayanti; Maryani Maryani
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1429

Abstract

Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Sektor Infrastruktur, Utilitas Dan Transportasi Tahun 2018-2022 Putri Puji Lestari; Damayanti Damayanti; Destia Pentiana
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2347

Abstract

Penelitian ini bertujuan untuk mengidentifikasi elemen-elemen yang memengaruhi efisiensi investasi dalam sektor infrastruktur, utilitas, dan transportasi selama periode 2018-2022. Latar belakang penelitian ini menunjukkan bahwa efisiensi investasi penting untuk pertumbuhan ekonomi, terutama dalam sektor tersebut. Fokus penelitian ini adalah pada variabel independen, yakni mutu laporan keuangan, tenggat waktu utang, kinerja profitabilitas, penghindaran pajak, serta kepemilikan institusional, serta dampaknya terhadap efisiensi investasi sebagai variabel dependen. Metode yang digunakan adalah analisis data dengan SPSS versi 26, melalui purposive sampling, yang menghasilkan 16 perusahaan dan 69 data observasi setelah penghapusan outlier. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan dan kinerja profitabilitas berpengaruh secara signifikan terhadap efisiensi investasi, sementara tenggat waktu utang, penghindaran pajak, dan kepemilikan institusional tidak menunjukkan pengaruh signifikan. Kesimpulannya, kombinasi variabel yang dianalisis berkontribusi terhadap efisiensi investasi, memberikan implikasi penting bagi investor dan pengelola perusahaan untuk memperhatikan kualitas laporan keuangan dan kinerja profitabilitas dalam meningkatkan efisiensi investasi di sektor terkait.
The Impact of Cash Flow and Working Capital Efficiency on Liquidity of Indonesian Construction Firms Kirana Patricia Putri; Umarudin Kurniawan; Damayanti Damayanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.619

Abstract

This study examined the associations between operating cash flow, working capital turnover, and receivables turnover with liquidity in construction firms listed on the Indonesia Stock Exchange (IDX) during 2019–2024. A quantitative correlational design was used with secondary financial statement data. Purposive sampling identified 12 firms and 72 firm-year observations. The source thesis specifies a natural-log (Ln) transformation and reports 43 valid listwise observations but does not provide the transformation syntax or variable-level case-screening record. Liquidity is proxied by the quick ratio. Multiple linear regression, classical assumption tests, partial t-tests, simultaneous F-tests, and coefficients of determination were applied. Operating cash flow was positively and significantly associated with liquidity (B=0.156, p<0.001), whereas working capital turnover was negatively and significantly associated (B=−0.426, p<0.001). Receivable turnover is positively and significantly associated with liquidity (B=0.183, p=0.030). Collectively, the predictors were significant, F (3,39) =31.033, p<0.001, and explained 70.5% of the variation in liquidity. Liquidity in listed construction firms is associated with internally generated operating cash, working capital use intensity, and collection effectiveness. The final analytical sample was smaller than the initial observation set, the exact transformation and exclusions cannot be reproduced from retained materials, and working capital turnover shares balance-sheet components with the liquidity proxy. This study provides sector-specific, practice-relevant association evidence from an industry characterized by complex long project cycles, substantial financing needs, milestone-based billing, and uneven project-related cash receipts.
Auditor Independence, Audit Fee, Tenure, and Report Lag with Audit Quality in Indonesian Energy Firms Tasya Oktaviani; Damayanti Damayanti; Destia Pentiana
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.627

Abstract

This study examines the associations between auditor independence, audit fees, audit tenure, audit report lag, and audit quality in Indonesian energy firms during 2021–2025. This explanatory quantitative study uses financial statements, annual reports, and independent auditors’ reports. Purposive sampling yielded 16 firms and 80 firm-year observations. Audit quality is proxied by absolute discretionary accruals under the Kasznik model and transformed using the natural logarithm for the final test. Multiple linear regression shows that auditor independence and audit fees are negatively and significantly associated with Ln absolute discretionary accruals, whereas audit tenure and audit report lag are not significant. The model was jointly significant and explained 88.0% of the reported variation. The findings suggest that professional distance and adequate engagement resources are more informative than tenure or completion speed in this study sample. This study uses one audit quality proxy, a small purposive sample, and a transformed regression output that does not report the constant. This study adds sector-specific evidence from Indonesian energy firms facing operational risk, commodity volatility, and demand for credible reporting, while identifying directions for controls and robustness analysis.
Determinants of Capital Structure in Technology Companies Listed on the Indonesia Stock Exchange Rodiani Rodiani; Damayanti Damayanti; Depita Anggraini
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.623

Abstract

This study examines the associations between business risk, asset structure, institutional ownership, and sales growth with the capital structure of technology companies listed on the Indonesia Stock Exchange. This problem is relevant because Indonesian technology issuers combine rapid expansion, intangible resources, and uneven operating income, while sector-specific evidence remains limited. This explanatory quantitative study uses annual financial statement data for 2021–2025. Purposive sampling produced 15 companies and 75 firm-year observations for the study. After natural logarithm transformation and case-wise outlier treatment, multiple linear regression was estimated using 55 observations from 11 companies. Capital structure is measured using the Debt-to-Equity Ratio (DER). Business risk is negatively and significantly associated with capital structure (B=−0.806; p<0.001), as are asset structure (B=−0.238; p=0.034) and sales growth (B=−1.439; p=0.006). Institutional ownership is positively and significantly associated with the capital structure (B=2.626; p<0.001). The model is jointly significant (F=26.534; p<0.001) and has an adjusted R² of 0.654. This study extends prior sector-mixed evidence by examining four determinants jointly in recent Indonesian technology-sector data, documenting the sample-reduction process, and comparing competing theoretical explanations. The coefficients are interpreted as sample-specific associations from Pooled Ordinary Least Squares rather than as causal effects or universal financing rules.
ESG Disclosure and Cost of Debt in Indonesia's Energy Sector: Evidence from 2021-2024 Tarisa Aulia; Evi Yuniarti; Damayanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.652

Abstract

This study examines whether Environmental, Social, and Governance (ESG) disclosure is associated with the cost of debt of Indonesian energy sector companies while controlling for leverage and firm size. Secondary data were collected from the annual, financial, and sustainability reports of 17 energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, producing 68 firm-year observations. Environmental, social, and governance disclosure was measured through content analysis of GRI 2021 indicators, while the cost of debt was proxied by interest expense divided by total liabilities. The source study estimated multiple linear regression in SPSS 31 after applying a square-root transformation to the cost of debt. Environmental disclosure is insignificant (B=0.037, p=0.571), social disclosure is negative and significant (B=-0.138, p=0.048), and governance disclosure is insignificant (B=0.012, p=0.631). The reported OLS model is jointly significant, F(5,62)=4.058, p=0.003, with R²=0.247 and adjusted R²=0.186. A separate Cochrane-Orcutt lag diagnostic increases Durbin-Watson from 1.194 to 1.820, but the source thesis does not report the corrected coefficients for that specification. Social disclosure is the ESG dimension most consistently associated with lower borrowing costs in the reported model. The short sector-specific panel, disclosure-based measures, accounting cost-of-debt proxy, and incomplete corrected-regression output constrain the causal interpretation. This study adds Indonesian energy sector evidence by separating ESG pillars and distinguishing source-reported Ordinary Least Squares (OLS) results from autocorrelation correction.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Resti Amelia Putri; Maryani Maryani; Damayanti Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2348

Abstract

Purpose: The purpose of this study is to investigate the impact of value-added capital, value-added human capital, and structural capital value-added on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange. This study's variables include independent variables such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), as well as the dependent variable Financial Performance. Method: This quantitative study employed statistical tests on secondary data. Purposive sampling was used to select the samples. This study used 16 companies as samples over a four-year research span to collect 64 sample data units. Multiple linear regression analysis was employed in this study as an analytical method. Result: The findings revealed that there was a significant effect on financial performance from Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) all at the same time, with only Value Added Capital Employed (VACA) and Structural Capital Value Added (STVA) having a significant influence. Contribution: This study suggests that companies can improve their financial performance by using their intellectual resources. Companies are expected to be able to manage their intellectual capital resources better, and efficient intellectual capital management can provide value added to support companies in improving their financial performance.
Co-Authors - - Nurmala, - - Alfaizah Alfaizah Andreas Bagus Primadani Annisa Cahyanita Depita anggraini Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Evi Yuniarti Fadhila Septianingrum Febriani Febriani Gabriella Tara Parapasan Hendra Prasetyo Indah Bagus Dini Indriyani Kirana Patricia Putri Kusuma Dewi Maryani Maryani Maryani Maryani Muhammad Lubara Ni Made Ayu Wardani Nurmala Nurmala Putri Puji Lestari Raa’fiuddin Al Ichlas Resti Amelia Putri Ridwansyah, Eksa Rodiani Rodiani Rusmianto Rusmianto Sekar Woro Wulandari Tarisa Aulia Tasya Oktaviani Tri Sandhika Jaya Umarudin Kurniawan Yolanda Dila Sevia H Yulia Ayu Puspita Hutagalung