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Analisis Kinerja Keuangan Perbankan Sebelum Dan Sesudah Penerapan Qris (Studi Empiris Pada Perbankan Yang Terdaftar Di BEI Tahun 2018-2022) Desinta Desinta; Sari Rusmita; Vitriyan Espa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10131

Digitalisasi saat ini telah berkembang pesat dan mengubah cara pembayaran yang semulanya berbentuk pembayaran cash menjadi pembayaran non-cash yang lebih ekonomis dan efisien. Adanya perkembangan teknologi telah menghadirkan berbagai inovasi dalam industri perbankan salah satunya adalah penerapan Quick Response Code Indonesian Standard. Penelitian ini bertujuan untuk mengetahui perbedaan signifikan kinerja keuangan perbankan sebelum dan sesudah implementasi QRIS yang dilihat dari rasio ROA, ROE, dan NPM. Data penelitian ini diperoleh dari laporan keuangan perbankan yang terdaftar di BEI selama periode 2018-2022 dengan menggunakan teknik porpose sampling. Analisis yang digunakan yaitu metode analisis statistik deskriptif untuk mengambarkan data kinerja keuangan perbankan sebelum dan sesudah implementasi QRIS. Penelitian ini menghasilkan temuan bahwa rasio ROA tidak mengalami perubahan secara signifikan setelah penerapan QRIS. Sedangkan pada rasio ROE dan rasio NPM mengalami sedikit kenaikan setelah penerapan QRIS namun tidak signifikan. Hasil penelitian menyatakan bahwa penerapan QRIS tidak memberikan perbedaan signifikan terhadap kinerja keuangan khususnya rasio ROA, ROE, dan NPM baik sebelum maupun sesudah penerapannya.Kata kunci: QRIS, Kinerja Keuangan, ROA, ROE, NPMAbstractDigitization has now developed rapidly and changed the way of payment from cash payments to non-cash payments that are more economical and efficient. The existence of technological developments has presented various innovations in the banking industry, one of which is the implementation of the Quick Response Code Indonesian Standard. This study aims to determine the significant differences in banking financial performance before and after the implementation of QRIS as seen from the ratios of ROA, ROE, and NPM. The data for this study were obtained from the financial statements of banks listed on the IDX during the 2018–2022 period using the porpose sampling technique. The analysis used is descriptive statistical analysis method to describe banking financial performance data before and after QRIS implementation. This study found that the ROA ratio did not change significantly after the implementation of QRIS. While the ROE ratio and NPM ratio experienced a slight increase after the implementation of QRIS, but not significant. The results of the study state that the application of QRIS does not provide significant differences in financial performance, especially the ROA, ROE, and NPM ratios both before and after its application.Keywords: QRIS, Financial Performance, ROA, ROE, NPM

RACE AGAINST THE DEADLINE : ANALISIS FAKTOR KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDEKS LQ-45 Muhammad Rayhan Habibie; Elok Heniwati; Vitriyan Espa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5848

This study aims to examine the effect profitability, leverage, Good Corporate Governance, and firm size and the timeliness of reporting for companies in the LQ-45 index during the 2020–2024 period. The method employed is logistic regression using secondary data from annual reports. The results indicate that profitability, leverage, and firm size do not significantly impact reporting timeliness, while Good Corporate Governance does have a significant effect. The model explains only 12.3% of the variance in reporting timeliness, suggesting that many other factors beyond those studied are at play. These findings underscore the need to balance internal oversight with reporting process efficiency.

Determinan Kinerja Keuangan Perusahaan Pertambangan Batu Bara: Ukuran Perusahaan, Kepemilikan Manajerial, dan Kepemilikan Institusional Kiki; Nella Yantiana; Vitriyan Espa
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8754

Perusahaan pertambangan batu bara berperan penting dalam perekonomian Indonesia, namun kinerja keuangannya masih menghadapi tekanan akibat perubahan kondisi industri. Dalam kondisi tersebut, faktor internal perusahaan menjadi penting untuk dikaji karena dapat mencerminkan kemampuan perusahaan dalam mempertahankan kinerja keuangannya dalam menghadapi dinamika industri dan fluktuasi pasar. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional terhadap kinerja keuangan perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia dan situs resmi perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan diperoleh sebanyak 20 perusahaan dengan total 60 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 32. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan. Nilai R Square menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 14% variasi kinerja keuangan perusahaan. Temuan ini mengindikasikan bahwa efektivitas pengawasan dan penyelarasan kepentingan melalui struktur kepemilikan lebih berperan dalam mendorong kinerja keuangan perusahaan pertambangan batu bara dibandingkan dengan besarnya aset perusahaan.

Financial Distress as an Investment Risk Signal: The Role of Profitability, Leverage, and Sales Growth in Textile and Garment Companies on the Indonesia Stock Exchange Nadia; Reza Pahlevi; Vitriyan Espa
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15635

This study aims to examine the effects of profitability, leverage, and sales growth on financial distress among textile and garment companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Although financial distress has been extensively investigated, previous studies have produced inconsistent findings, particularly within the textile and garment industry, which has experienced post-pandemic pressures, rising raw material costs, and increasing competition from imported products. This inconsistency represents the research gap addressed by the present study. A quantitative approach was employed using secondary data obtained from the annual financial statements of 15 companies, resulting in 60 firm-year observations. Logistic regression was used because the dependent variable is dichotomous, distinguishing between financially distressed and non-distressed firms. The findings reveal that profitability (Sig. = 0.119), leverage (Sig. = 0.426), and sales growth (Sig. = 0.568) do not significantly influence financial distress individually. Furthermore, the Omnibus Test indicates that these variables do not simultaneously affect financial distress (Sig. = 0.144). The Nagelkerke R Square value of 0.126 indicates that the model explains only 12.6% of the variation in financial distress, while the remaining 87.4% is explained by other factors outside the model. The novelty of this study lies in applying the Zmijewski model to Indonesia's textile and garment industry during the post-pandemic recovery period by integrating profitability, leverage, and sales growth into a single prediction model. This study contributes to the financial distress literature and provides practical implications for managers, investors, creditors, and regulators in improving early detection and assessment of financial distress risk.

The Role of ESG in Moderating Effects on Profitability in the Pharmaceutical Industry Try Kurnia Putra; Amanah Hijriah; Vitriyan Espa
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1760

This study aims to examine the effect of exchange rate fluctuations, capital structure, and growth opportunities on profitability, with Environmental, Social, and Governance (ESG) factors as a moderating variable, in officially listed pharmaceutical companies on the Indonesia Stock Exchange (IDX). The observation period covers 2019 to 2023. The analytical method used is Multiple Linear Regression Analysis, with SPSS version 30 as the data processing tool. This study finds that within Indonesia’s pharmaceutical industry, capital structure has a significantly negative effect on profitability, while growth opportunities exert a significantly positive influence. Meanwhile, exchange rate fluctuations show no significant effect. Crucially, good ESG management is proven to moderate and reduce the profitability losses arising from high debt levels, but it does not affect other variable relationships. The practical implication is that pharmaceutical companies should minimize debt dependence and optimize ESG investments as a fundamental risk mitigation strategy to safeguard and enhance long-term profitability.

Pengaruh Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan Perusahaan Daffa Fiandi; Vitriyan Espa; Nina Febriana Dosinta
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.382

Purpose: This study aims to examine the influence of green accounting and corporate social responsibility (CSR) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study seeks to determine the partial effect of each variable as well as their simultaneous effect on financial performance, offering insight into how environmental accounting practices and social responsibility disclosures relate to corporate financial outcomes. Method: This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER (Performance Rating Program in Environmental Management) data. The sampling technique used was purposive sampling, and after conducting an outlier screening process, the final sample consisted of 15 companies with a total of 33 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 27. Finding: The results show that corporate social responsibility (CSR) does not have a significant effect on financial performance. In contrast, green accounting has a positive and significant effect on financial performance. Simultaneously, CSR and green accounting jointly have a significant effect on the financial performance of food and beverage companies listed on the IDX. Novelty: This study contributes novelty by simultaneously examining green accounting and CSR in relation to financial performance specifically within the food and beverage sector on the IDX during a recent period (2022–2024), a sector that faces growing pressure regarding environmental sustainability and consumer accountability. The integration of PROPER data as an environmental performance proxy alongside CSR disclosure provides a more comprehensive perspective that is still limited in prior studies, particularly in the context of Indonesian listed companies in the post-pandemic economic recovery period.

Dinamika Sales Growth dan Implikasinya terhadap Profitabilitas: Evidensi Perusahaan Ritel di Bursa Efek Indonesia Periode 2021-2024 Putri Lestari Briliana; Vitriyan Espa; Syarif M. Helmi
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.389

Purpose: This study aims to examine the effect of sales growth on the profitability of retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period, a time frame marked by shifting consumer behavior following the acceleration of digital transformation. Specifically, it seeks to determine whether an increase in sales revenue is consistently followed by an improvement in corporate profitability, or whether the relationship is more conditional in nature. Method: This study employs a quantitative approach using secondary panel data drawn from the annual financial reports of 25 retail companies listed on the Indonesia Stock Exchange during 2021–2024, purposively sampled based on data completeness. Sales growth is measured as the year-on-year percentage change in sales, while profitability is proxied by Return on Assets (ROA). The data are analyzed through panel data regression using EViews 14, preceded by the Chow and Hausman tests to select the most appropriate estimation model. Finding: The regression results show that sales growth has a negative coefficient but no statistically significant effect on profitability (ROA), with a probability value well above the 0.05 significance level. This indicates that higher sales are not always followed by higher corporate profits, and that the model’s explanatory power (R²) is very low, suggesting that profitability in the retail sector is driven mainly by factors other than sales growth alone. Novelty: Unlike previous studies that examined multiple industries or used older data, this study focuses on the retail sector using recent data from 2021–2024. The findings indicate that operational cost efficiency, rather than sales growth alone, is the primary driver of sustainable profitability.

Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Laba Dengan Financial Distress Sebagai Moderasi Tesa Mariska; Vitriyan Espa; Fera Damayanti
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.423

Purpose: This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms-comprising managerial ownership, institutional ownership, independent commissioners, and audit committees-on earnings quality, as measured by the absolute value of discretionary accruals. It also examines the role of financial distress as a moderating variable within manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Method: This study employs panel data regression and Moderated Regression Analysis (MRA) using Eviews 14, with a population comprising all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, and a sample of 66 companies (330 observations) selected through purposive sampling. Finding: The results indicate that managerial ownership influences earnings quality, whereas institutional ownership, independent commissioners, and audit committees do not show a significant effect. Furthermore, financial distress does not moderate the relationship between GCG mechanisms and earnings quality. Novelty: The novelty of this research lies in examining financial distress as a moderating variable in the relationship between GCG mechanisms and earnings quality (proxied by the absolute value of discretionary accruals) during a period spanning the COVID-19 pandemic through to economic recovery.

Good Corporate Governance dan Capital Adequacy Ratio terhadap Kinerja Finansial Bank Muhammad Risky; Vitriyan Espa; Elok Heniwati
Bursa : Jurnal Ekonomi dan Bisnis Vol. 5 No. 3 (2026): September 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v5i3.2266

Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Capital Adequacy Ratio (CAR) terhadap kinerja keuangan bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. GCG diukur melalui tiga mekanisme, yaitu komite audit, dewan komisaris independen, dan kepemilikan institusional, sedangkan CAR diukur dari rasio modal terhadap Aktiva Tertimbang Menurut Risiko (ATMR). Kinerja keuangan diproksikan dengan Return on Equity (ROE). Penelitian menggunakan pendekatan kuantitatif dengan desain ex-planatory research dan data dari 32 bank yang dipilih melalui purposive sampling, sehingga diperoleh 96 observasi. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan komite audit berpengaruh positif dan signifikan terhadap ROE, dewan komisaris independen tidak berpengaruh signifikan, kepemilikan institusional berpengaruh negatif dan signifikan, sedangkan CAR tidak berpengaruh signifikan terhadap ROE. Temuan ini mendukung teori keagenan yang menekankan pentingnya efektivitas pengawasan dalam meningkatkan kinerja perusahaan. Kebaruan penelitian terletak pada pengujian simultan GCG dan CAR pada periode pascapandemi, serta temuan bahwa efektivitas GCG bersifat spesifik pada mekanisme tertentu. Penelitian ini memberikan implikasi praktis bagi manajemen bank, investor, dan regulator dalam memperkuat strategi tata kelola perusahaan. This study examines the effect of Good Corporate Governance (GCG) and the Capital Adequacy Ratio (CAR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. GCG is measured through the audit committee, independent board of commissioners, and institutional ownership, while CAR is measured by the ratio of bank capital to Risk-Weighted Assets (RWA). Financial performance is proxied by Return on Equity (ROE). Using a quantitative approach and explanatory research design, this study analyzes 96 observations from 32 banks selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that the audit committee has a positive and significant effect on ROE, while the independent board of commissioners has no significant effect. Institutional ownership has a negative and significant effect on ROE, whereas CAR has no significant effect on ROE. These findings support agency theory, highlighting the importance of effective monitoring mechanisms in improving corporate performance. The novelty lies in examining GCG mechanisms and CAR simultaneously during the post-pandemic period and demonstrating that GCG effectiveness varies across governance mechanisms. The findings provide practical implications for bank management, investors, and regulators in strengthening corporate governance and banking performance.

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