Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Ascendia: Journal of Economic and Business Advancement Optimal: Jurnal Ekonomi dan Manajemen
Desta Viananda
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perilaku Etis Akuntan Profesional dalam Perspektif Etika Profesi dan Tanggung Jawab Sosial Perusahaan Desta Viananda; Sarah Sarah; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/hfbrf919

Abstract

This study examines the ethical behavior of professional accountants through the lens of professional ethics and corporate social responsibility to understand how accountants safeguard the integrity of financial and sustainability information. The growing complexity of financial reporting and ESG disclosures requires accountants to demonstrate a strong ethical commitment, particularly when confronted with business pressures and conflicts of interest that may compromise their independence. The literature indicates that the existence of a professional code of ethics alone does not ensure ethical conduct without the internalization of moral values and the presence of an organizational culture that promotes accountability. Ethical breaches, such as the audit case involving PT Garuda Indonesia Tbk, highlight the urgent need to strengthen professional integrity. Employing a descriptive qualitative approach through a comprehensive literature review, this study identifies the relationship between ethical standards, organizational pressures, and CSR commitments in shaping ethical behavior. The findings emphasize the importance of ethics education, quality control systems, and organizational mechanisms that support transparency and social responsibility to enhance the consistency of accountants’ ethical conduct in Indonesia.
Pengaruh Struktur Modal, Risiko Keuangan, dan Suku Bunga terhadap Biaya Modal Perusahaan Maria Yovita R Pandin; Nala Cahyani E; Nabilla Choiriya A; Ananda Rini Widya M; Desta Viananda
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7184

Abstract

This study examines the effects of interest rates, capital structure, and financial risk on the cost of capital of the top five banks in Indonesia: CIMB Niaga, BNI, BRI, BCA, and Mandiri. The policy rate of Bank Indonesia and secondary data gathered from yearly financial statements from 2019 to 2024 are used in the study. The WACC technique is used to determine the cost of capital, the debt-to-equity ratio is used to analyze the capital structure, and the stability of profits and the institution's capacity to repay its debt are used to evaluate financial risk. The results of the regression analysis show that the cost of capital is considerably positively impacted by both interest rates and capital structure.. In contrast, the impact of financial risk differs among the banks. These results highlight the importance of strong capital structure and risk management to ensure optimal financing costs in a volatile interest rate environment.
Co-Authors Ananda Rini Widya M Maria Yovita R Pandin Nabilla Choiriya A Nala Cahyani E Sarah Sarah Tries Ellia Sandari