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The Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023 Utami, Ayu Putri; Andriani, Nini; Lestari, Tri Ayu; Fitrisam, Syarifah Aliyah; Iskandar, Rizkiani; Luneto, Abdul Razik
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Publisher : Indonesian Journal Of Economy Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023. This study uses a quantitative approach with secondary data obtained from the company's annual report. The population in this study were all property companies listed on the IDX. Data analysis was performed using multiple linear regression. The results of this study indicate that DER has a significant negative effect on ROA, DAR has a significant positive effect on ROA, the CR variable has no significant effect on ROA.

Pemanfaatan Artificial Intelligence dalam Audit Laporan Keuangan: Tinjauan Fungsional dan Etika Widyakusuma, Annastry; Luneto, Abdul Razik; Djuri, Phatra Anggana
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2678

Penelitian ini bertujuan untuk mengkaji keunggulan fungsional dan tantangan etis dari integrasi teknologi Artificial Intelligence (AI) dalam audit laporan keuangan. Fokus utama terletak pada bagaimana AI membentuk ulang praktik audit serta dampaknya terhadap akuntabilitas auditor, pertimbangan profesional, dan standar etika. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian tinjauan sistematik literatur terhadap 20 artikel ilmiah yang diterbitkan antara tahun 2021 hingga 2025. Seleksi artikel dilakukan berdasarkan relevansi, konteks geografis, dan kedalaman teoritis, dengan mempertimbangkan praktik audit secara global maupun di Indonesia. Hasil penelitian menunjukkan bahwa AI mampu meningkatkan efisiensi, akurasi, dan deteksi risiko audit melalui otomatisasi analisis data dan audit real-time. Namun, muncul berbagai persoalan etis seperti bias algoritma, kurangnya transparansi dalam proses pengambilan keputusan, serta risiko terhadap privasi dan keamanan data. Penelitian ini menegaskan bahwa tanggung jawab moral dan skeptisisme profesional auditor tidak dapat digantikan oleh AI. Pendekatan Ethics of Care menyoroti pentingnya empati, keadilan, dan tanggung jawab sosial dalam memitigasi risiko etika yang ditimbulkan oleh AI. Penelitian ini bersifat konseptual dan belum mencakup validasi empiris. Hasil penelitian ini merekomendasikan perlunya pengembangan pedoman etika, kerangka hukum, dan program peningkatan kapasitas auditor agar siap menghadapi lingkungan audit yang terdigitalisasi, khususnya di negara berkembang.

ANALISIS TRANSPARANSI, EFEKTIVITAS, DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PEMERINTAH DAERAH SULAWESI TENGAH Luneto, Abdul Razik; Widyakusuma, Annastry; Darmawan, I Putu Edi; Kadim, Immawan Muhajir
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8424

This study examines the transparency, effectiveness, and efficiency of financial management in 13 district/city governments in Central Sulawesi using a descriptive qualitative approach with the content analysis method. Data were obtained from the official website of the regional government for the 2023 budget year and measured based on transparency indicators at the planning, implementation, and reporting and accountability stages of the APBD. The results of the study show that Banggai Laut Regency has the highest transparency index (98.28%), while Toli-Toli Regency has the lowest (27.59%). The average level of financial management effectiveness reaches 93%, categorized as effective, although there are disparities between regions. The main obstacles to transparency lie in limited infrastructure and human resource capacity. These findings emphasize the importance of technological support, human resource training, and provincial government policies to encourage transparency and accountability of regional finances in a sustainable manner. Keywords: Transparency of Financial Management, Effectiveness of Regional Finances of District/City Governments

The Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023 Utami, Ayu Putri; Andriani, Nini; Lestari, Tri Ayu; Fitrisam, Syarifah Aliyah; Iskandar, Rizkiani; Luneto, Abdul Razik
Indonesian Journal Of Economy Studies Vol. 3 No. 1 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i1.67

This study aims to determine the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023. This study uses a quantitative approach with secondary data obtained from the company's annual report. The population in this study were all property companies listed on the IDX. Data analysis was performed using multiple linear regression. The results of this study indicate that DER has a significant negative effect on ROA, DAR has a significant positive effect on ROA, the CR variable has no significant effect on ROA.

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