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EKONOMIS : Journal of Economics and Business
Published by Universitas Batanghari Jambi
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 1,033 Documents
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Pengaruh Total Utang, Total Modal terhadap Laba Bersih dengan Current Ratio sebagai Variabel Intervening pada Sektor Industri Keuangan Sub Asuransi Umum di Bursa Efek Indonesia Periode 2019-2023 Saqina, Meidina; Fathiyah, Fathiyah; Masnun, Masnun
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2731

Abstract

This study aims to analyze the effect of total debt and total capital on net income with the current ratio as an intervening variable in general insurance subsector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This study uses a quantitative approach. The sampling technique used purposive sampling, resulting in 8 companies as research samples. The data used are secondary data sourced from the company's financial statements. Data analysis was conducted using path analysis and hypothesis testing through the F test and t test. The results of the study indicate that total debt and total capital simultaneously have a significant effect on the current ratio and net income. Partially, total debt has a negative and significant effect on the current ratio, while total capital has a positive and significant effect on the current ratio. However, total debt and total capital do not have a significant effect on net income. In addition, the current ratio also does not have a significant effect on net income. Net income is proven to play a role as an intervening variable in the relationship between total debt and total capital on the current ratio in general insurance subsector companies listed on the Indonesia Stock Exchange for the 2019–2023 period.
Pengaruh Keahlian Auditor Eksternal terhadap Pengungkapan Risiko Iklim dalam Laporan Keuangan di Perusahaan Kelapa Sawit Leonardo, Garrant; Salim, Susanto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2788

Abstract

This study aims to analyze the influence of external auditor expertise on the level of climate risk disclosure in the financial statements of palm oil companies in Indonesia. The research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of palm oil companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all palm oil companies listed on the Indonesia Stock Exchange, while the sample was determined using purposive sampling based on several criteria: companies that publish sustainability reports, financial statements audited by external auditors, and the availability of information regarding auditor expertise. The independent variable in this study is external auditor expertise, measured through professional certification and work experience, while the dependent variable is the level of climate risk disclosure measured using indicators aligned with the TCFD and PSPK 2 frameworks. Data analysis was conducted using multiple linear regression after performing classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that external auditor expertise has a positive and significant effect on the level of climate risk disclosure in palm oil companies. These findings suggest that auditor competence plays an important role in enhancing transparency and improving the quality of information related to climate change risks disclosed in corporate reports.
Kajian Empiris Pengaruh Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, dan Jumlah Penduduk Terhadap Ketimpangan Distribusi Pendapatan di Provinsi Jambi Tahun 2020-2024 Anggraini, Dessy; Fitrianova, Beid Andriani; Istiqomah, Khusnul; Abdurrahman, Abdurrahman
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2854

Abstract

This study aims to analyze the influence of economic growth, the human development index (HDI), and population on the income distribution gap in Jambi Province. Income distribution gap is an important indicator in assessing the success of a region's economic development. Although economic growth has increased, this is not always followed by income equality in society. This study uses a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) of Jambi Province for the period 2020-2024. The analytical method used is panel data regression with model testing through the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The results show that simultaneously, the variables of economic growth, HDI, and population have a significant effect on the income distribution gap. However, partially only the economic growth variable has no significant effect, while the HDI and population variables have a significant effect on the income distribution gap in Jambi Province for 2020-2024.

Page 104 of 104 | Total Record : 1033

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