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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Journal of Innovation and Community Engagement
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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THE IMPACT OF COVID-19, TRADING VOLUME ACTIVITY AND MARKET CAPITALIZATION ON STOCK RETURN OF LQ-45 COMPANIES Chandra, Nadya Aurelia; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.921-933

Abstract

The objective of this research is to analyze the impact of daily growth of Covid-19 positive case, Trading Volume Activity (TVA), and market capitalization on LQ-45 companies’ stock return in IDX on the year 2020. This research uses multiple regression models on sample size of 41 companies using non-probability sampling method. This research’s analysis approach is as follow: statistical descriptive analysis, t-test, F-test and Coefficient of Determination test. Data processing in this research is done by Microsoft Excel and Eviews 12. This study uses Signalling Theory, Black Swan Theory and Efficient Market Hypothesis Theory as grand theories to explain the relationship between variables used in this study and resulted that the daily growth of Covid-19 positive case and TVA partially have a positive effect on stock return, while market capitalization has a negative effect on stock return. This research is designed to be beneficial for investors as a basis for making investment decisions, as well as assisting company management regarding the management of company performance to increase stock prices.
THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES Ricardo, Rico; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1307-1317

Abstract

This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external pressure and financial target. Opportunity factor is reflected by monitoring variable, and rationalization factor consists of auditor change and accrual method variable. Research results show that independent variables gave significant impact to dependent variable, except for monitoring and auditor change variable.
THE IMPACT OF COVID-19 OUTBREAKS ON INDONESIA’S AUTOMOTIVE AND PAPER INDUSTRY STOCK RETURN Thalia, Madeline; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1816-1828

Abstract

This study was carried out to identify the effect of COVID-19, Large-Scale Social Restriction policies, market capitalization, and stock trading volume on the company's stock returns from 2 March 2020 to 30 December 2020. The subjects in this study are companies in the automotive and component industries as well as the pulp and paper industry which are listed on the Indonesia Stock Exchange (IDX) during 2020. This study uses 3 theories, namely the Signaling Theory, Efficient Market Hypothesis Theory, and Black Swan Theory. Panel data regression analysis was used in the study, using EViews 9 program and Microsoft Excel to process all data. Results show that growth of COVID-19 positive cases and market capitalization have a significant negative effect on the company's stock return. The other results show that the increasing of LSSR (Large-Scale Social Restriction) policies and stock trading volumes have an impact on increasing company’s stock returns, while the growth of death cases of COVID-19 has no impact on increasing or decreasing company’s stock returns.
THE EFFECT OF FRAUD TRIANGLE ON FINANCIAL STATEMENT FRAUD IN BANKING COMPANIES Stevansyah, Nikita; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1988-1999

Abstract

The purpose of this study is to find empirical evidence on the effects of financial stability, external pressure, financial objective, ineffective supervision, and rationality on financial statement fraud. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study uses data from 75 banking companies selected using the purposive sampling method. The data in this study were analyzed using EViews 12 Student Version software and the data analysis method used was multiple linear regression. The results of this study show that financial stability and rationality have a negative and significant impact on financial reporting fraud. On the other hand, the external pressures, the financial objective, and ineffective supervision do not have a significant impact on the fraud of the financial statements.
FACTORS AFFECTING CSR DISCLOSURE Hendrata, Fiorensa Jasmine; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2923-2935

Abstract

This study aims to determine the effect of the influence of board size, firm size, leverage, and audit size on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Non-Cyclicals sector listed on the IDX in 2019-2021. The sample was selected using criteria, namely Consumer Non-Cyclicals sector companies listed on the IDX, publishing annual reports, using IDR currency in their reporting, and presenting complete information in accordance with research needs. The criteria resulted in 68 companies as samples processed with the e-Views 12 and Microsoft excel. Factors that are expected to affect CSR disclosure as well as being independent variables are board size, firm size, leverage, and audit size variables. The results showed significant results from firm size variables, except for size, leverage, and audit size variables. However, the results of this study lack the ability to describe the overall situation and the period studied is limited. So future researchers can expand the scope of research using other sectors such as the Consumer Cyclicals, Industrials, or Technology sector and extend the research period up to 5 years.
Pengaruh Family Ownership, CEO duality, dan Political Connection terhadap Firm Performance Dinara Dosen; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5206

Abstract

This study aims to examine the effect of family ownership and CEO duality moderated by political connection on firm performance. Using purposive sampling method, the research observation uses data from 34 companies in the mining industry in the mining sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023 totaling 200 data samples. The data was tested using software Eviews 12 with moderation regression models with the most suitable model estimation is Common Effect Model (CEM). To measure the dependent variable from this study, which is firm performance, this study uses Return on Assets (ROA) as a parameter. As a result of the moderation regression, family ownership has a positive significant effect on firm performance. CEO Duality has no effect on firm performance. Family ownership moderated by political connection has no effect on firm performance. Lastly, CEO Duality moderated by political connection has no effect on firm performance.
Karakteristik Komite Audit dan CSR Disclosure di Infrastructure- Konstruksi Non BUMN Gede Andhika Widdharma Putra; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5208

Abstract

This research empirically tests the influence of audit committee characteristics, namely audit committee independence, audit committee size, expertise, audit committee finances, audit committee meeting frequency, audit committee gender differences on the quality/extent of corporate social responsibility disclosure for the 2018-2022 period. The dependent variable used in this research is the extent of corporate social responsibility disclosure. This research uses quantitative research methods with secondary data obtained from annual reports of non-BUMN infrastructure and construction industry companies listed on the IDX. There are 150 data from 30 companies selected as research samples based on the purposive sampling method. Data processing in this study was tested using Eviews 12 Student Version Lite. The results of this research show that the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings have a significant positive effect on the extent of CSR disclosure. Meanwhile, audit committee size and audit committee gender differences have no influence on the extent of CSR disclosure.
Pengaruh Kualitas Audit, Kepemilikan Manajerial, Kepemilikan Institusional Terhadap Manajemen Laba Perusahaan Perbankan Jessica Aurelia Winoto; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10025

Abstract

This study aims to examine the effect of audit quality, managerial ownership, and institutional ownership on earnings management. The research sample was selected using the purposive sampling method. The observations were based on data from 42 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in a total of 150 data samples. The data were processed using panel data regression analysis with the assistance of the Eviews12 program, and the most suitable estimation model was the Common Effect Model (CEM). To measure the dependent variable, namely earnings management, this study employed discretionary accruals using the Modified Jones Model. Based on the data analysis results, this study shows that audit quality, proxied by the size of the Public Accounting Firm (KAP), has a positive effect on earnings management. Conversely, institutional ownership has a negative effect on earnings management, while managerial ownership has no effect on earnings management.
Pengaruh Audit Tenure, Fee Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit Davina Christophia Angelica; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10032

Abstract

This study was conducted to determine the effect of audit tenure, audit fees, and company size on audit quality in financial industry companies, particularly in the banking sub-sector. This study used purposive sampling, with a sample size of 95 observations from 19 financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 13 software. The results of this study indicate that audit tenure and company size have a negative effect on audit quality. Meanwhile, audit fees have a positive effect on audit quality.
Prediksi Financial Distress dengan Logistik Multinominal pada Perusahaan Properti & Real Estate 2019-2023 Debra, Jane; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10044

Abstract

                          This study aims to predict the condition of financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The analysis method used is multinomial logistic regression, with financial distress as the dependent variable and four independent variables, including profitability, liquidity, activity, and leverage. Data collection was carried out using purposive sampling on property and real estate companies that had complete financial statements throughout the study period. As a result, 55 companies were selected for the 2019–2023 period, yielding a total of 275 data samples. Data processing was conducted using IBM SPSS Statistics 25 software. The results of this study indicate that the profitability ratio does not have a significant effect on financial distress. However, liquidity and activity ratios have a negative and significant effect on the likelihood of financial distress, while the leverage ratio has a positive and significant effect on the probability of a company experiencing financial distress.
Co-Authors Adrian, Muhammad Alifah M. Anwar Andrew Yonanda Angelina Angelina Arya Hadi Dharmawan Beddu Tang Chandra, Nadya Aurelia Christin Angelia Clara Felixa Tridian Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Florencia Irena Lawita Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hasna Annisa, Nadhea Hendrata, Fiorensa Jasmine Heni , Heni Irene Kim Lie Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar, Karnawi Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Muhammad Adrian Muhammad Yusuf Nadhea Hasna Annisa Nikita Stevansyah Oktavia, Erika Prastyawan, Tangguh Bakit R. Sapto Hendri Boedi Soesatyo Rico Ricardo Rini Tri Hastuti Sari Dewi, Kurnia Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Thalia, Madeline