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I Putu Fery Karyada
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INDONESIA
Widya Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : 26559498     EISSN : 26559498     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun yaitu Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 112 Documents
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CAPITAL STRUCTURE AS A STRATEGIC MODERATOR OF THE FINANCIAL PERFORMANCE–FIRM VALUE RELATIONSHIP: EVIDENCE FROM IDX-IC EXTRACTIVE ENERGY COMPANIES IN INDONESIA Erdy Riahman Damanik; Sukiranto; Atika Purnamasari; Merida
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/r77vtc87

Abstract

This study investigates the effect of financial performance on firm value, with capital structure serving as a moderating variable, in mining and extractive energy companies classified under the Indonesia Stock Exchange Industrial Classification (IDX-IC) during the 2020–2024 period. The research aims to address the existing literature gap regarding the moderating role of capital structure in the relationship between financial performance and firm value within capital-intensive industries characterized by commodity price volatility and global economic uncertainty. A quantitative research approach was employed using a purposive sampling technique, resulting in a final sample of 16 companies or 80 firm-year observations. The data were analyzed using Statistical Package for the Social Sciences (SPSS) version 25, including classical assumption tests, t-test, F-test, coefficient of determination (Adjusted R²), and Moderated Regression Analysis (MRA). The findings reveal that financial performance, measured by Return on Assets (ROA), has a positive and significant effect on firm value, measured by Tobin's Q. Furthermore, capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly strengthens the relationship between financial performance and firm value. These findings indicate that an optimal capital structure enhances the positive impact of profitability on firm value by improving investor confidence in the company's financial performance and financing decisions.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Jihan Safhira Sani; Tapi Rumondang Sari Siregar; Muhammad Rizal; Khairunnisa Harahap; Muhammad Ridha Habibi Z
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6zfj2n28

Abstract

This study aims to examine the effect of firm size and profitability on audit report lag with audit committee effectiveness as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from annual reports and audited financial statements. The sample was selected using purposive sampling, resulting in 21 healthcare companies with 101 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that firm size has no significant effect on audit report lag, whereas profitability has a significant negative effect on audit report lag. Furthermore, audit committee effectiveness is unable to moderate the relationship between firm size and audit report lag but strengthens the negative relationship between profitability and audit report lag. These findings suggest that effective audit committee monitoring contributes to improving the timeliness of audited financial reporting, particularly in highly profitable healthcare companies, thereby enhancing the efficiency of the audit completion process.

Page 12 of 12 | Total Record : 112

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