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This Author published in this journals
All Journal Jurnal ULTIMA Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Accounting and Finance Management (JAFM)
Karvicha Akwila
Universitas Bunda Mulia
Economics, Econometrics & Finance Education Social Sciences Other

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Faktor - Faktor Yang Mempengaruhi Dividend Payout Ratio Pada Perusahaan Perbankan Di BEI Periode 2020-2022 Juan Carlos Pangestu; Karvicha Akwila
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4110

Abstract

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi Dividend Payout ratio pada perusahaan sektor perbankan di BEI Periode 2020 - 2022. Data sekunder digunakan dalam penelitian ini yang berasal dari laporan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020 - 2022. Pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling dan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Profitabilitas memiliki pengaruh terhadap Dividend Payout ratio sedangkan variabel Loan To Deposit Ratio, Ukuran Perusahaan, Debt To Asset Ratio , Dewan Direksi dan Komisaris Independen tidak mempunyai pengaruh signifikan. Pembagian Dividen pada perusahaan dilakukan ketika perusahaan mampu menghasilkan keuntungan. Kebijakan pembagiannya pun didasarkan pada tingkat keuntungan atau tingkat profitabilitas yang dimiliki perusahaan. Penelitian selanjutnya disarankan dapat mengubah model penelitian dengan menggunakan Profitabilitas sebagai variabel mediasi untuk kelima variabel yang tidak berpengaruh.
DETERMINAN AUDIT REPORT LAG: ANALISIS FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN UKURAN PERUSAHAAN PADA SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA PERIODE 2022-2024 Karvicha Akwila; Theresia Olivia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 18 No 1 (2026): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v18i1.4869

Abstract

Abstract— During the 2022 to 2024 post pandemic period, the timeliness of financial reporting influences market efficiency and investor confidence. Addressing an empirical research gap stemming from inconsistent prior findings in contemporary accounting literature, this inquiry models how audit report lag responds to shifts in financial distress, operational complexity, and asset scale among consumer cyclicals or consumer non primer corporations listed on the Indonesia Stock Exchange. The novelty of this research lies in evaluating these structural and financial determinants during the post pandemic economic recovery phase to resolve ongoing empirical debates. By processing secondary data through a quantitative causal lens, a purposive sampling method applied specific criteria including active listing status, consistent financial reporting, and the exclusive use of Rupiah currency. Consequently, a final sample of 115 enterprises was isolated from a baseline population of 163, generating a panel of 345 firm year observations. Multiple linear regression executed via the Random Effect Model in EViews 14 reveals contrasting results: while financial distress acts as a significant factor for prolonged audit report lag, both corporate size and operational complexity fail to register a significant impact. Substantively, this indicates that while advanced computerized audit mechanisms efficiently handle vast transaction volumes and multi tiered corporate networks, financial instability triggers extensive substantive verification and intensified auditor skepticism. Therefore, financial distress emerges as a key driver of audit report lag in the consumer cyclicals domain. To safeguard capital market reputation and minimize information asymmetry, vulnerable firms must prioritize early stage external auditor integration and optimize internal financial reporting controls.
Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology Juan Carlos Pangestu; Karvicha Akwila
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.691

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance.
The Antecedents Of Organizational Performance With Corporate Carbon Management Strategy As Moderation Tandry Whittleliang Hakki; Karvicha Akwila; Priccilya Jurjanta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3216

Abstract

In recent years, the rapid growth of civilization and industrialization has had a significant impact on environmental sustainability. The rise of human revolution and technological developments aimed at making people's lives more comfortable have indirectly contributed to environmental degradation, thus causing adverse effects on human health. Excessive exploitation of natural resources has drawn public attention to environmental issues both at national and international levels. This study aims to examine the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance, and to examine whether Corporate Carbon Management Strategy can strengthen the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance. The type of data used in this study is primary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Supply Chain Management and Competitive Business Strategy have an effect on Organizational Performance, but Green Intellectual Capital, have not effect on Organizational Performance. Carbon Management Strategy strengthens the influence of Green Supply Chain Management and Competitive Business Strategy on Organizational Performance and Carbon Management Strategy does not strengthen the influence of Green Intellectual Capital Strategy on Organizational Performance
Co-Authors Pangestu, Juan Carlos Priccilya Jurjanta Tandry Whittleliang Hakki Theresia Olivia