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EKUITAS (Jurnal Ekonomi dan Keuangan)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).
Arjuna Subject : -
Articles 610 Documents
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GENDER DIVERSITY IN BOARD OF DIRECTORS AND AUDIT REPORTS LAG: EVIDENCE FROM INDONESIA Bintarto, Elkabyta Auvianty; Harymawan, Iman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6005

Abstract

Di sejumlah negara dan wilayah yang semakin bertambah, penerapan kuota gender dalam dewan perusahaan telah banyak dibahas, namun Indonesia bukan salah satunya. Tujuan dari penelitian ini adalah untuk mengkaji hubungan antara keberagaman gender dalam dewan perusahaan dan keterlambatan laporan audit dengan menggunakan bukti empiris. Data yang digunakan dalam penelitian ini berasal dari 2.937 observasi dari seluruh perusahaan publik di Indonesia dari tahun 2012 hingga 2020. Hipotesis yang diajukan diuji menggunakan metode regresi efek tetap (fixed effect), serta uji ketahanan lain yang menunjukkan hasil yang kokoh. Temuan dari penelitian ini mengungkapkan bahwa adanya keberagaman gender dalam dewan, terutama di dewan direksi, mendukung peningkatan keterlambatan laporan audit. Namun, jika keberagaman gender terjadi di dewan komisaris, hal ini tidak memiliki signifikansi terhadap panjangnya keterlambatan laporan audit. Selanjutnya, penelitian ini juga menemukan bahwa ketika dewan perusahaan mencapai keberagaman maksimum, keterlambatan laporan audit meningkat. Ini adalah penelitian pertama yang memberikan bukti tentang dampak keberagaman gender dalam dewan terhadap keterlambatan laporan audit di Indonesia. Sebagai hasilnya, para pemangku kepentingan akan sangat diuntungkan dari penelitian ini ketika mempertimbangkan adopsi keberagaman gender dalam dewan perusahaan.
GREEN INNOVATION PRACTICE ON CORPORATE’S SUSTAINABLE GROWTH IN NON-FINANCIAL: THE MEDIATING EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING Atmariani , Annisa Aulia Rahma; Agustia, Dian; Permatasari, Yani; Lusandi, Gatra Kautsar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6072

Abstract

This research explores the role of Environmental Management Accounting (EMA) as a mediator in the relationship between green innovation and sustainable growth. This research utilized the STATA 14 program to test hypotheses using the path analysis test and the Sobel test. The analysis was conducted on 2,716 observations from 539 non-financial corporates listed on the Indonesia Stock Exchange (IDX) between 2013 and 2020. The path analysis findings indicate that (1) green innovation positively influences EMA; (2) green innovation positively affects sustainable growth; (3) EMA does not have a significant impact on sustainable growth; and (4) EMA does not operate as a mediator between green innovation and sustainable growth. Additionally, the present research conducted a rigorous robustness test, which yielded results that aligned with those obtained from the path analysis test. Incorporating environmentally focused innovation into company plans provides substantial benefits for achieving sustainable growth, including cost reduction, improved competitive advantage, compliance with regulations, and exploring new market opportunities.
SUSTAINING ENTREPRENEURIAL INTENTION WITH ENTREPRENEURIAL LEARNING, ENTREPRENEURIAL KNOWLEDGE, HUMAN CAPITAL Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6134

Abstract

This study examines the effect of entrepreneurial learning on entrepreneurial intention through entrepreneurial knowledge and human capital during the COVID-19 pandemic. The population of this study were 7,246 students majoring in business from Bali's universities. The sample size was 379 with the Slovin method. The link to the online survey was sent to respondents via email. Two hundred seventy-nine questionnaires were returned and confirmed valid, with a usable response rate of 73.61%. The results were analyzed using WarpPLS 7.0. The study resulted that entrepreneurial learning influenced knowledge, human capital, and intention. Entrepreneurial knowledge did not affect entrepreneurial intention, and human capital affected entrepreneurial intention. This study also found that entrepreneurial knowledge had almost no mediating effect between entrepreneurial learning and entrepreneurial intention, and human capital succeeded in being a partial mediator on the influence of entrepreneurial learning on entrepreneurial intention. Moreover, this study contributes to the understanding and is useful for scholars, academics, and practitioners in the field of entrepreneurship to create a broader view of the relationship between entrepreneurial learning, entrepreneurial knowledge, human capital, and entrepreneurial intention and mediation mechanism that occurs in the model for the conceptual generalization and entrepreneurial practices purposes.
DIRECTOR'S NATIONALITY DIVERSITY AND COMPANY PERFORMANCE: THE EVIDENCE FROM EMERGING MARKET Zaitul, Zaitul; Ilona, Desi; Abd-Mutalib, Hafizah; Okyere-Kwakye, Eugene
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6190

Abstract

This study describes the diversity of directors' nationality from company attributes: company leverage, growth, size, age, and sub-sector. This study also analyses the association between directors' nationality diversity and the performance of Indonesia's listed companies using two measurements: ROA and ROS (accounting performance) and Stock return and Tobin’s Q (market performance). This study used 3,290 observations in 235 companies (from 2004 to 2017). As a result, the level of director nationality diversity varies based on the company size (large vs. small), company age (old vs. young), company growth (high vs. low), company leverage (high vs. low), company sub-sector (central vs. manufacturing vs. trading & service sub-sector). In addition, the diversity of the supervisory board nationality is negatively related to the ROA and Tobin’s Q and positively associated with stock return. The company breaks the negative effect of supervisory board nationality diversity by reducing the periods foreign directors need to familiarise themselves with newly discovered circumstances, such as culture, systems, and language. The company suggests increasing the supervisory board nationality diversity regarding the stock return as detailed theoretical and practical implications.
DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN ORGANIZATION OF THE ISLAMIC COOPERATION COUNTRIES: DOES FINANCIAL DEVELOPMENT MATTER? Zulkifli, Zulkifli; Kusuma, Alan Budi; Fahrika, Andi Ika; Azzaki, Muhammad Adnan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6203

Abstract

A study on the factors influencing foreign direct investment (FDI) was started by the Islamic Cooperation countries, the majority of which are developing nations, due to the significance of capital flows for these nations. The present study employs an institutional quality framework, green economic policies, and the function of financial development to evaluate the components that effect foreign direct investment (FDI). The results of this research demonstrate that institutional changes and green economic policies stimulate foreign investment. Several institutional metrics, including government performance, the rule of law, political stability, and regulatory quality, have highly positive outcomes, while electoral accountability and preventing corruption have negative and minor consequences. Furthermore, elements of the green economy including human capital, natural resources, and environmental laws have a big impact on foreign investment. These results also suggest that the growth of the financial sector can boost the impact of institutional quality and the green economy on the attraction of foreign investment. The conclusions of this study demonstrate that investors examine institutional integrity, the green economy, and financial development when making investment decisions.
THE INFLUENCE OF ADAPTIVE, COMPETENCE, AND TRANSFORMATIVE LEADERSHIP ON INDIVIDUAL PERFORMANCE Kurnianto, Sigit; Ningsih, Sri
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.6266

Abstract

This study aims to investigate the influence of adaptive, competence, and transformative leadership on individual performance. This quantitative study uses Partial Least Square Structural Equation Modeling (PLS-SEM) to test the hypothesis. This paper uses the survey method, and data was collected using questionnaires. As many as 271 East Java, Indonesia civil servants participated in this study. The results showed that adaptive, competent, and transformative leadership positively affects individual performance. This research can provide insight for government officials to improve ASN performance by paying attention to Adaptive ability and competence. In addition, it helps ASN structural officials develop effective leadership strategies to improve individual performance with transformative leadership. This research has the potential to help increase the effectiveness and productivity of ASN, which in turn will positively impact public services and state development. Previous research that relates to individual performance still needs to be made available. In addition, this research is the only study that applies transformative, adaptive, and competency leadership to individual performance in Indonesia, especially ASN in East Java.
IMPROVING PURCHASING DECISIONS THROUGH PERCEIVED FOOD QUALITY: AN SERVICE DOMINANT LOGIC (SDL) APPROACH Suwandari, Lusi; Rosiana, Monica; Avianti, Widiya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 3 (2024): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i3.6268

Abstract

This study aimed to investigate the impact of visual and verbal packaging on purchasing choices by assessing the perceived quality of food. One hundred seventy-five respondents were surveyed, specifically consumers who purchase MSME food goods in Banyumas Regency, including food, beverages, crafts, and other packaged items. This study employs AMOS structural equation modelling to examine the proposed research model. The findings indicate that visual and verbal packaging benefits the perceived quality of food and influences consumers' purchasing choices. The variable of perceived food quality has a beneficial influence on purchase decisions and can operate as a mediator between visual and verbal packaging regarding buying decisions. The model is grounded in the Service's Dominant logic and the consumption value theory. According to this theory, consumer behaviour is influenced by cognitive and hedonic evaluations that stem from consumption experiences. These experiences highlight the active involvement of consumers in creating value during their interactions with products, including visual packaging, verbal packaging, and perceived food quality.
CAPITAL ASSET PRICING MODEL VERSUS ARBITRAGE PRICING THEORY MODEL: WHICH IS MORE ACCURATE FOR INVESTMENT? Rosdiana, Rosdiana; Sohilauw, Muhammad Irfai
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6283

Abstract

The food and beverage industry has become a focal point for investors, both domestically and internationally because it has the opportunity to provide greater returns. Mitigating investment risks with a thorough risk and return analysis is imperative, employing models like the Capital Asset Pricing Model (CAPM) and the Arbitrage Pricing Theory (APT). This study aims to assess the predictive accuracy of the CAPM and APT models concerning stock returns within the food and beverage sector. The research method utilizes quantitative data from secondary sources and a descriptive research approach; the study focused on 26 samples out of 89 food and beverage companies listed on the Indonesia Stock Exchange (IDX) from March 2020 to May 2023. The results indicate that the CAPM model outperforms the APT model, with market return variables emerging as the most reliable predictor for analyzing stock returns. Research discussion: 16 companies exhibited positive actual returns, while 11 experienced negative returns. This research is unique because it pioneered the assessment of accuracy between the CAPM and APT models, particularly within the context of food and beverage companies listed on the Indonesia Stock Exchange (IDX)
THE IMPACT OF THE HALAL INDUSTRY AND ISLAMIC FINANCIAL ASSETS ON INDONESIA'S ECONOMIC GROWTH USING THE VECTOR AUTOREGRESSION (VAR) APPROACH Imsar, Imsar; Nurhayati, Nurhayati; Harahap, Isnaini; Silalahi, Purnama Ramadani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6299

Abstract

The present study intends to examine the influence of the halal business and Sharia financial assets on economic growth in Indonesia. The research method requires a quantitative methodology. Research data was acquired in time series form from the Central Statistics Agency (BPS), Financial Services Authority (OJK), and State of the Global Islamic Economy Report (SGIE). The VAR approach is used for analysis once the data is interpolated monthly. The findings in this research suggest a favorable and significant association between the halal industry and economic growth in Indonesia in the short term. Meanwhile, Islamic financial assets significantly affect economic growth in Indonesia. According to the results of the Granger causality test, a one-way causal relationship exists between economic development in Indonesia and the halal industry. The research results demonstrate that the halal industry is essential in supporting economic growth in Indonesia. With this research, the halal industry and Sharia financial assets can improve Indonesia's economic growth by increasing the halal sector.
DETERMINANTS OF MONETARY VARIABLES AND PHILIPS CURVE TESTING OF INFLATION IN ASIAN COUNTRIES Wulandari, Niken Hesty; Fuddin, Muhammad Khoirul
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6301

Abstract

This study examined the impact of monetary variables on inflation and determined the validity of the Phillips curve in the Asian context. It applied a quantitative methodology with a descriptive orientation. The data source utilized was the World Bank from 2013 to 2022, and the analysis approach employed was panel data regression. The research findings indicate that the money supply variable (M3) has a limited impact on inflation. Simultaneously, both GDP and loan interest rates substantially impact inflation. Conversely, money supply (M3), GDP, male unemployment, and loan interest rates simultaneously influence inflation in Asian countries. The study's findings indicate that unemployment does not exert a noteworthy detrimental impact on inflation, demonstrating the ineffectiveness of the Phillips curve for non-Asian nations. Each ASEAN member state implements diverse policies to manage and control the inflation rate. Hong Kong can enforce price monitoring measures to deter market manipulation. Vietnam could enhance its trade policy to alleviate the consequences of imported inflation. Korea can sustain interest rates at a moderate level. Indonesia can synchronize monetary and fiscal policies in order to manage inflation.

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