Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Global Research in Economics and Advanced Theory BE-HISZ Journal - Journal of Economics and Accounting
Elviza
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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APAKAH PERSEPSI RISIKO MEMPENGARUHI PERILAKU PASAR MODAL? BUKTI DARI PASAR EMERGING Elviza
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 1 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i1.96

Abstract

This study provides robust empirical evidence that risk perception is a decisive driver of stock market behavior in emerging markets, extending behavioral finance theory beyond rational risk–return frameworks. Focusing on Indonesia as a representative emerging market, this research examines how investors’ subjective risk perceptions influence equity allocation, trading activity, and portfolio rebalancing decisions. Using survey data from 500 individual investors and market analysts and applying multiple regression analysis, the findings demonstrate that elevated risk perception significantly reduces stock allocation while simultaneously intensifying portfolio rebalancing behavior, indicating adaptive risk management rather than passive market exit. The results further reveal substantial heterogeneity in risk perception across demographic and socioeconomic groups, with education and income significantly moderating investment responses to perceived risk. These findings highlight that investor behavior in emerging markets is strongly shaped by psychological and informational factors amplified by institutional uncertainty and market volatility. By empirically integrating risk perception, behavioral responses, and investor characteristics, this study offers novel emerging-market evidence on the mechanisms through which perceived risk translates into market behavior and provides actionable implications for investors and policymakers seeking to strengthen market stability, investor resilience, and financial literacy frameworks.
The Solvency, Firm Size, and The Timeliness of Financial Reporting: Evidence From Energy Sector Companies Rizkia Chudri, Intan; Elviza; Aida Fitri; Nara Pristiwa; Maidar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.40833

Abstract

Purpose: This study aims to examine the effect of solvency and company size on the timeliness of financial reporting, both simultaneously and partially, in energy sector companies. Methodology/Approach: This research employs a quantitative approach using multiple linear regression analysis. The sample consists of 87 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study uses secondary data derived from published annual financial reports. Findings: The results indicate that solvency and company size simultaneously influence the timeliness of financial reporting. Partially, solvency has a negative effect on reporting timeliness, suggesting that companies with higher leverage levels tend to delay financial reporting. Conversely, company size has a positive effect, indicating that larger companies are more likely to report their financial statements in a timely manner. Practical Implications: The findings provide insights for investors, regulators, and company management regarding the importance of maintaining healthy financial structures and adequate organizational resources to ensure timely financial reporting. Originality/Value: This study contributes updated empirical evidence on the determinants of financial reporting timeliness within the energy sector context, particularly during the 2023–2024 period. It enriches the literature by examining solvency and company size as key financial characteristics influencing reporting discipline.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN RATING OBLIGASI SYARIAH PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Elviza; Lilis Maryasih
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/hawv0q96

Abstract

The research aims to analyze the factors that determine the rating of sharia bonds in companies listed on the Indonesia Stock Exchange. The factors tested in this research are profitability ratios, liquidity ratios, solvency ratios and bond life as independent variables while the sharia bond rating is the dependent variable. The research sample consisted of 29 company bonds that were listed on the Indonesia Stock Exchange (BEI) and submitted financial reports to Bapepam in the 2015-2017 period. The data used in this research is secondary data and the sample selection used the purposive sampling method. The analytical tools used are discriminant analysis and logistic regression analysis. The results of hypothesis testing show that all variables can be used to determine bond ratings for companies that issue sharia bonds and are listed on the Indonesia Stock Exchange (BEI). Hypothesis testing using logistic regression analysis shows that 29 companies that issued sharia bonds from 2015 to 2017 had a high liquidity value, so the company received a bond rating with an AAA investment grade rating.
Co-Authors Aida Fitri Lilis Maryasih, Lilis Maidar Nara Pristiwa Rizkia Chudri, Intan