Article Per Year (5 Year)
p-Index From 2021 - 2026
3.444
P-Index
This Author published in this journals
All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership Akuntansi dan Ekonomi Pajak: Perspektif Global
Elia Rossa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Working Capital and Its Influence on Firm Performance and Sustained Growth: Evidence from Consumer Non-Cyclicals Manufacturing Companies on the Indonesia Stock Exchange Elia Rossa; Nurasia Natsir
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1218

Abstract

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.
Total Risk and Its Impact on Firm Performance and Sustained Growth: Empirical Evidence from Consumer Non-Cyclicals Manufacturing Companies on the Indonesia Stock Exchange Elia Rossa; Nurasia Natsir
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 2 (2026): May: Green Inflation: International Journal of Management and Strategic Busines
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i2.710

Abstract

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Opini Audit Going Concern : Studi Kasus pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Nanda Suci Handayani Umagap; Mulyadi Mulyadi; Elia Rossa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1443

Abstract

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  
Pengaruh Penerapan Coretax, Kualitas Sistem Informasi Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara Anggi Rama Yanti; Elia Rossa; Triana Yuniati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2649

Abstract

This study aims to examine and analyze the partial and simultaneous effects of Coretax implementation, the quality of taxation information systems, and tax sanctions on individual taxpayer compliance at KPP Pratama Bekasi Utara. Employing a quantitative research design with a causal method, the population in this study covers all Individual Taxpayers registered at KPP Pratama Bekasi Utara. Based on the purposive sampling method, a research sample of 100 respondents was obtained. Primary data were collected through the distribution of questionnaire instruments using a 1-4 Likert Scale. The data analysis technique applied is multiple linear regression analysis, processed using SPSS software. The partial t-test results indicate that: (1) Coretax Implementation has a positive and significant effect on Taxpayer Compliance (t-count = 2.801; Sig. = 0.006); (2) Taxation Information System Quality has a positive and significant effect on Taxpayer Compliance (t-count = 2.557; Sig. = 0.012); and (3) Tax Sanctions have a positive and significant effect on Taxpayer Compliance (t-count = 3.339; Sig. = 0.001). Furthermore, the F-test results demonstrate that Coretax implementation, taxation information system quality, and tax sanctions simultaneously affect taxpayer compliance (F-count = 35.240; Sig. < 0.001). The Adjusted R-Square value of 0.509 indicates that 50.9% of the variation in taxpayer compliance can be explained by the three independent variables, while the remaining 49.1% is explained by other factors outside this research model.
Peningkatan Profitabilitas, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024 Vivi Efriandhini; Elia Rossa; Endah Prawesti Ningrum
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2654

Abstract

The purpose of this study is to test and analyze the influence of profitability, capital intensity and sales growth on tax avoidance. The approach used in this study is a quantitative method, by utilizing data on the company's financial statements listed on the Indonesia Stock Exchange. The population and research sample include the financial statements of mining companies in the energy sector listed on the Indonesia Stock Exchange for the period 2020-2024. The selected sample determination technique is the purposive sampling technique, so that as many as 85 samples of processed data were obtained that met the set criteria. The analysis methods used include: Descriptive statistical test, Classical assumption test, Hypothesis test. This study shows the findings that: (1) profitability has a positive and significant effect on tax avoidance; (2) capital intensity has a positive and significant effect on tax avoidance; (3) Sales growth has a negative and insignificant effect on tax avoidance.
Co-Authors Achmad Zauhar Muqtafi Adler Haymans Manurung Afifah Rohmawati Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alisya Athalia Alvian Nur Khakim Alya Syafikah Rani Amelia Destiyana Anggi Rama Yanti Anissa Pujiwaty Arinda Dwi Cahyani Azhar Huwaiza Fathoni Cahaya Zulfah Cahyadi Husadha Dara Dinanti Daudy Erickson Dea Maharani Denya Saputri Dina Erliana Dwi Renaldy Putra Elsa Natali Endah Prawesti Ningrum Eva Yanis Lafione Fathiyah Alifah Fitriyani Fitri Nur Kaifa Fitri Sabiyla Yassarah Herlina Yuliyanti Imas Mutikartini Putri Inday Hardika Jihan Salsabilah Khofidah Pujilestari Kiran Maharani Lissa Rahmawati Marcella Puspita Marta Marta Muh Farhan Yudamahendra Muhammad Esa Septian Muhammad Faiz Hidayat Muhammad Maulana Hafizh Muhammad Rivki Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Nera Marinda Machdar Neyla Safitri Puthree Maria Situmorang Putri Afrilia Nurrochmah Radina Amalia Maharani Raisa Raisa Ryan Zulhariyahya Saefani Nur Hanifah Salsabila Salsabila Sania Sania Shafa Audina Sukmaningrum Sindy Septiani Siska Aprilia Rahmawati Siti Maisa Zahara Sumarno M Vina Hariyati Vivi Efriandhini Yosi Ika Putri Yuniati, Triana Yuyun Yuyun