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All Journal Jurnal e-Komunikasi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Asia-Pacific Management and Business Application Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Supply Chain Management Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Maker: Jurnal Manajemen JAKPI Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Research in Accounting Journal
Wijaya, Evelyn
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Research in Accounting Journal

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Earnings Quality in Motion: Analyzing the Role of Profitability, Firm Characteristics, and Audit Practices (2019–2023) Wijaya, Evelyn; Simanjuntak, Edita Yolanda Malika; Suhermin, Suhermin
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7653

Abstract

The transportation and logistics sector plays a crucial role in supporting consumption activities across communities and industries, including trade, services, manufacturing, and construction. These sectors are widely recognized as key drivers of national economic growth. This study aims to examine the impact of Profitability, Company Size, Company Age, Audit Quality, and Audit Committee on Earnings Quality within the transportation and logistics sector during the period 2019–2023. The research utilizes secondary data derived from company financial statements, with a purposive sampling method employed to select the sample. A total of 22 companies were included in the study. Quantitative analysis was conducted using SmartPLS. The findings reveal that Company Size has a negative effect on Earnings Quality, while Company Age has a positive effect. Meanwhile, Profitability, Audit Quality, and Audit Committee were found to have no significant effect on Earnings Quality. High-quality earnings reflect a company’s true financial performance and serve as a reliable indicator for predicting future earnings.
Analysis of Capital Structure, Liquidity and Firm Size on Financial Performance and Firm Value in Technological Sector Wijaya, Evelyn; Wijaya, Fuma; Chandra, Stefani; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10526

Abstract

Indonesia’s technology industry is experiencing strong growth prospects, supported by solid fundamentals and the rapid expansion of fintech infrastructure. The digital economy’s Gross Merchandise Value (GMV) is projected to grow at a compound annual growth rate (CAGR) of 14% during 2024–2030, driven by continuous innovation in e-commerce, increasing digital adoption through QRIS, and the strengthening of technology-based financial ecosystems. This study aims to examine the effect of capital structure, liquidity, and firm size on financial performance and firm value in the technology sector. The research employs secondary data collected through a purposive sampling technique, resulting in a sample of 15 companies. Data were analyzed using descriptive statistics and structural equation modeling (SEM) with SmartPLS. The results indicate that (1) capital structure, liquidity, and firm size have a negative and insignificant effect on financial performance, and (2) capital structure, liquidity, firm size, and financial performance have a positive but insignificant effect on firm value. These findings suggest that internal financial characteristics have not yet demonstrated a statistically significant role in determining financial performance and firm value within Indonesia’s technology sector.
Co-Authors Achmad Tavip Junaedi Ali, Zuriani Amries Rusli Tanjung Andi Andi Andi Andriani, Wita Anton Anton Aritonang, Agusly Irawan Chandra, Jennifer Chandra, Stefani christian christian Christina, Cindy David David Fadrul, Fadrul Fransisca, Luciana Gwendolin, Gwendolin Harry Patuan Panjaitan Hocky, Agus Huang, Felicia Jennifer Chandra Kersiati Layla Hafni Manullang, Megawati Martha, Martha Miran, Ikas Monalisa Monalisa Musa, Sulaiman Ng, Martha Octafilia, Yusnita Oliver, Winson Panjaitan, Harry P. Purba, Ade Wijaya Purba, Jansaris Othniel Purwati, Astri Ayu Rahman, Sarli Rizaldi Putra Santoso, Pamuji Hari Saptyasari, Andria Septiani, Dina Simanjuntak, Edita Yolanda Malika Situmeang, Benny Eben Sudarno Suharti Suhermin, Suhermin Surya Safari SD Suyono Suyono Syahputra, Hidayat Teddy Chandra Triyonowati, Triyonowati Wahjudianata, Megawati Wijaya, Fuma Yenni, Elfita