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p-Index From 2021 - 2026
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All Journal E-Jurnal Akuntansi INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
I Made Karya Utama
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF DISBURSED CREDIT, CAPITAL ADEQUACY, AND CASH TURNOVER RATE ON THE PROFITABILITY OF VILLAGE CREDIT INSTITUTIONS (LPD) Ni Kadek Korita Dewi; I Made Karya Utama
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to examine the effect of disbursed credit, capital adequacy, and cash turnover rate on the profitability of Village Credit Institutions (LPD) in Kintamani District, based on the anticipated income theory. The urgency of this study is driven by the high number of unhealthy and non-operational LPDs in Kintamani compared to other districts in Bangli Regency, despite the overall upward trend in net profits and total assets. This discrepancy indicates a potential imbalance between asset growth and financial management efficiency. The study employs secondary data derived from the financial reports of 57 active LPDs in Kintamani from 2021 to 2023, totaling 171 observations, collected using non-probability purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software. The findings show that disbursed credit, capital adequacy, and cash turnover rate have a positive and significant impact on LPD profitability.
The Do Gender-Diverse Boards and Audit Committees Enhance Integrated Reporting Quality through ESG Performance? I Gusti Ayu Agung Tanya Sari Putri Tanaya; I Made Karya Utama
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p11

Abstract

This study examines the influence of gender diversity, audit committee characteristics, and ESG performance on the quality of integrated reporting among firms listed in the ESG Quality 45 Index of IDX KEHATI during the period 2021–2023. The sample comprises 42 firms, yielding a total of 115 firm-year observations. Multiple regression analysis was employed using SPSS Statistics 27 to test the hypotheses. The results indicate that gender diversity and audit committee characteristics do not significantly influence the quality of integrated reporting. In contrast, ESG performance exhibits a positive and significant effect on integrated reporting quality. These findings suggest that companies with stronger ESG performance tend to provide higher-quality integrated reports, reflecting their broader commitment to transparency and accountability. Overall, the study underscores the importance of sustainability and sound corporate governance practices in meeting the information needs of investors and other stakeholders through high-quality integrated reporting. Future research is encouraged to explore alternative measures of the variables and to incorporate moderating or mediating factors to provide a more comprehensive understanding of the determinants of integrated reporting quality.
Co-Authors I Gusti Ayu Agung Tanya Sari Putri Tanaya Ni Kadek Korita Dewi