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All Journal Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Accounting Innovation
Ayu Lestari, Mey
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of the Implementation of Enterprise Risk Management Dimensions on Increasing Company Value Ayu Lestari, Mey; Nurhadianto, Toni
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.5

Abstract

The purpose of this study is to evaluate how enterprise risk management affects the value of the company. Secondary data were employed in this investigation. Using a sample of 308 manufacturing firms listed between 2020 and 2023 on the Indonesian Stock Exchange, the sampling technique employed is Purposive Sampling. Multiple linear regression analysis is the strategy utilized for data analysis. As demonstrated by the findings, the firm value was positively impacted by the Risk Assessment dimension, but not by the Internal Environment, Objective Setting, Risk Recognition, Risk Respons, Control Operations, Information, and Communication, or Monitoring dimensions.
Examining the Impact of Islamic Banking on Indonesia Economic Growth: Short- and Long-term Analysis Ayu Lestari, Mey
Journal International Economic Sharia Vol. 1 No. 2 (2024): September
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i2.138

Abstract

Objective; This study examines the relationship between Islamic financial development and economic growth in Indonesia, with a focus on the short-term and long-term impacts. The research aims to understand the role of Islamic banking in driving the country's economic performance.Methods; A quantitative approach was used, employing time series data from 1992 to 2024. Multiple regression analysis was applied to assess the relationship between Islamic banking indicators, such as total assets, financing, and non-performing financing (NPF), and economic growth, measured by GDP growth.Results; The findings indicate that Islamic financial development significantly contributes to Indonesia's economic growth, with both short-term and long-term effects. Non-performing financing (NPF) was found to be inversely related to growth, while total assets and financing had positive effects.Novelty; This study fills a gap in the literature by exploring the specific role of Islamic financial institutions in an emerging market context, particularly in Indonesia, where Islamic banking is growing rapidly. Research Implications; The results suggest that policy-makers should enhance Islamic financial sector development and address NPF to support sustainable economic growth. Future studies could investigate the impact of different financial instruments within the Islamic banking sector.
Effectiveness of Digitalization and ESG Integration in Increasing the Relevance Value of Accounting Information Ayu Lestari, Mey; Pratiwi, Nindya
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.88

Abstract

Objective: The present research assesses the effects of digitalization and Environmental, Social, and Governance (ESG) practices on the applicability of accounting data, particularly Earnings Per Share (EPS) and Book Value Per Share (BVPS), in publicly traded companies in Indonesia.Methods: Using multiple regression analysis, the study tests the effects of ESG and digitalization on EPS and BVPS. Data is collected from Indonesian companies listed on the IDX for 2019-2023.Findings: The results indicate that while digitalization has a significant positive relationship with stock prices, ESG practices do not significantly enhance the relevance value of EPS and BVPS. ESG integration is found to weaken the relationship between accounting information and investor assessments. Additionally, the combined effect of digitalization and ESG on EPS and BVPS shows a negative correlation, suggesting that the current implementation of these practices does not effectively enhance the value relevance of accounting information.Novelty: This study provides new insights into the interaction between digitalization and ESG integration within the context of Indonesian companies. It highlights the challenges and inefficiencies in the implementation of these practices, offering a nuanced understanding of their impact on the value relevance of accounting information.Theory and Policy Implications: The results indicate that the current practices of ESG (Environmental, Social, and Governance) and digitalization may not be effectively improving the importance of accounting information. This emphasizes the necessity for consistent reporting and better execution
Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality Gunawan, Devina; Ayu Lestari, Mey
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.193

Abstract

Purpose – The objective of this study is to analyze the influence of auditor independence, professionalism, professional skepticism, audit tenure, and auditor competence on audit quality in Indonesia. This study is intended to provide documentation for factors that improve the reliability audits and credibility of financial reporting.Design/methodology/approach –  A quantitative method was used with the primary data in the form of structured questionnaires to auditors of Public Accounting Firms in Surabaya and other cities in Indonesia. Data were tested using structural equation modeling (SEM) to confirm hypotheses and evaluate the relationships found among the variables. Tests of reliability and validity were performed to ensure accuracy of measurement.Findings – This study found that auditor independence, professionalism, professional skepticism, and auditor competence positively and significantly affected audit quality, suggesting that ethical and technical excellence is essential to good audit practices. Conversely, audit tenure has a negative impact on audit quality, which supports the idea that tenure may impair the objectivity of auditors in an extended audit engagement. These results are consistent with regulatory arguments calling for rotation of audit firms and/or partners to bolster professional skepticism and independence.Originality/value – This study fills a gap in the existing literature by providing empirical evidence about the determinants affecting audit quality in the Indonesian setting. The outcomes support policymakers, regulatory agencies, and auditing professionals in reinforcing governance frameworks and audit standards. The study emphasizes the significant role that auditor expertise and ethical behavior plays in upholding the integrity of financial reporting.Research Implications – This study highlights the importance of continuing professional education, and taking action to ensure regulatory compliance, ultimately improving audit quality
Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation Qurrota A'yun, Annisa; Mohammed Sultan Saif, Gehad; Andriansa, Rama; Nur Rahman, Arif; Danang Saputra, Aditya; Ayu Lestari, Mey
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.39

Abstract

This study investigates the performance of Islamic banking in Indonesia by analyzing the impact of Islamic Intellectual Capital (iB-VAIC) on Maqashid Shariah performance, with corporate governance as a moderating variable. Data from annual reports of Sharia-compliant banks listed on the Indonesia Stock Exchange over the period 2019-2023 were analyzed using multiple regression analysis in SPSS. The results reveal a negative direct effect of Islamic intellectual capital and board meetings on Maqashid Shariah performance. However, the interaction between Islamic intellectual capital and board meetings positively influences performance, suggesting a moderating role of corporate governance. These findings underscore the importance of effective management of intellectual capital and governance mechanisms to enhance performance aligned with Shariah principles in Islamic banking. Further research is recommended to deepen our understanding of these relationships and inform strategic decisions in the Islamic banking sector.
Menelaah Dinamika Leverage, Tata Kelola Perusahaan, dan Atribut Perusahaan dalam Membentuk Penghindaran Pajak di Kalangan Perusahaan yang Terdaftar di LQ45 Ayu Lestari, Mey; Anjarningsih, Dwi
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 2 (2024): JIPI-July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i2.112

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi hubungan yang rumit antara mekanisme tata kelola perusahaan, leverage keuangan, dan karakteristik perusahaan dalam konteks penghindaran pajak di antara perusahaan-perusahaan publik.Metode: Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis kumpulan data perusahaan yang komprehensif dengan menggunakan teknik statistik canggih untuk menilai dampak variabel independen terhadap penghindaran pajak.Hasil: Temuan ini mengungkapkan hubungan yang signifikan antara tata kelola perusahaan, leverage keuangan, dan perilaku penghindaran pajak, yang menyoroti kompleksitas hubungan ini dalam lingkungan perusahaan.Kebaruan: Penelitian ini berkontribusi pada literatur yang ada dengan mengintegrasikan kerangka kerja teoritis tentang tata kelola dan keuangan, menawarkan wawasan baru ke dalam mekanisme yang mempengaruhi strategi pajak di pasar negara berkembang.Implikasi Praktis: Hasil penelitian ini menggarisbawahi pentingnya meningkatkan praktik-praktik tata kelola perusahaan untuk mengurangi penghindaran pajak, memberikan rekomendasi yang berharga bagi para pembuat kebijakan dan pemimpin perusahaan.
Co-Authors Andriansa, Rama Anjarningsih, Dwi Danang Saputra, Aditya Gunawan, Devina Mohammed Sultan Saif, Gehad Nur Rahman, Arif Nurhadianto, Toni PRATIWI, NINDYA Qurrota A'yun, Annisa