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INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, 17.Islamic Capital Market, 18.Financial accounting, 19.Managerial accounting, 20.Behavioral accounting, 21.Tax accounting, 22.Public Sector Accounting, and 23.Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 571 Documents
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Pengaruh Kepercayaan Merek, Kualitas Produk dan Harga Terhadap Keputusan Pembelian Produk Emina Hesti Rahmah Maulidah; Ana Noor Andriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4481

Abstract

This study aims to determine whether brand trust, product quality and price affect both partially and simultaneously on purchasing decisions on Emina cosmetic products. The location of the study in Samarinda City with the population in this study is adolescent consumers who use or have purchased Emina products. The sampling technique uses non-probability sampling with the Purposive sampling method and the sample obtained is as many as 100 respondents. The primary data in this study is the result of filling out a questionnaire distributed using google form and secondary data in this study was obtained from previous research journals and reference books related to research. The data analysis technique used is multiple linear regression analysis using the help of SPSS software version 25. The results showed that partially the brand trust variable had a significant effect on the purchase decision, the product quality variable had a significant effect on the purchase decision, and the price variable had a significant effect on the purchase decision. The simultaneous results of brand trust variables and product quality and price have a significant effect on the purchase decision of Emina products in adolescents in Samarinda City. The results of the coefficient of determination test got a value of 0.460 which means that the level of relationship between brand trust, product quality and price variables to purchasing decision variables in Emina products is 46.0% while the remaining 54.0% is influenced by other variables that are not included in this study.
Analysis of the Application of Sharia Principles and Service Quality on Consumer Decisions to Stay at Hotel Syariah Mutiara Eka Putri; Tulus Suryanto; Hanif Hanif
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4492

Abstract

The demands of tourists to obtain Sharia-compliant hotel facilities and services have encouraged hoteliers to develop Sharia hotel concepts. This research aims to analyze the influence between the application of Sharia principles and service quality on consumers' decisions to stay at Sharia hotels. Quantitative research methods were used to collect data through surveys of consumers who had remained at the Syariah Rossa Ono Hotel, West Lampung Regency. The data obtained was analyzed using appropriate statistical techniques to understand the influence of the application of sharia principles and service quality on consumer decisions. The results of the analysis show that the application of Sharia principles and service quality have a significant influence on consumers' decisions to choose to stay at a Sharia hotel (p value = 0,000). The implication of this research is the importance of Sharia hotels to pay attention to and improve the application of Sharia principles and service quality to increase consumer attractiveness and trust. This study contributes to understanding the factors that influence consumer preferences in the context of Sharia hotels. It directs the hotel industry to increase its competitiveness in a competitive market.
Menganalisis Pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Dana Pihak Ketiga (DPK), dan Non-Performing Financing (NPF) Terhadap Profitabilitas Perbankan Syariah di Indonesia Pani Akhiruddin Siregar; Suginam Suginam; Nur'ain Harahap; Hastuti Olivia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4494

Abstract

This research aims to analyze the effect of CKPN, DPK, and NPF on the profitability of Sharia Banking in Indonesia. The population in this research was sourced from the Financial Ratios of Sharia Commercial Bank and Business Activities of Sharia Commercial Bank through the publication of Sharia Indonesia Banking Statistic, Financial Services Authority (SPS OJK). The secondary data is taken on a monthly time series from January 2019 to June 2023. At least, the data that can be further analyzed is 65 data. Sampling techniques non-probability sampling by means of purposive sampling. The results of the research are as follows: (1) Judging from the results of the R2 accuracy test that the estimation model shows an R2 value of 0,41. That is, the R2 value obtained represents the coefficient of determination. This means that 41% of the dependent variable variation is able to be explained by the independent variable in this model. The remaining 59% is explained by other causes that are not included in the model; (2) Judging from the results of the F test that the regression model on the independent variable simultaneously effect the dependent variable so that the regression model of the independent variable can be used to predict the dependent variable; and (3) Judging from the results of the t test that this research produced output according to the hypothesis where CKPN, DPK, and NPF had an effect and were significant on ROA.
Pengaruh Elemen Teori Fraud Hexagon Terhadap Financial Statement Fraud pada BUMN di BEI Albert Andhika Endratama; Tutut Dewi Astuti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4507

Abstract

The purpose of this study is to examine the hypothesis that fraudulent financial reporting is impacted by the six factors of the fraud hexagon theory (pressure, opportunity, rationalization, capacity, ego, and cooperation). Financial security and outside pressure stand in for the stress factor. Opportunity is represented by inefficient management. Changing auditing firms stands in for the justification factor. The capacity element is represented by a change in directors. The abundance of CEO portraits in the financial reports represents the ego aspect, while the prevalence of multi-hatted board commissioners represents the cooperation factor. This study uses a sample size of 120 data from State-Owned Enterprises registered on the BEI between 2018 and 2022 as its population. Purposive sampling was used in the data collection process. Descriptive statistics, logistic regression analysis, the overall model fit test, the test for the coefficient of determination, the test for the feasibility of the regression model, the classification matrix test, and the regression coefficient test are all used. According to these findings, financial stability can reduce the likelihood of fraud in financial reporting, as indicated by a significance value smaller than 0.05, namely 0.015. Meanwhile, ineffective supervision and auditor turnover increase the likelihood of fraud in financial reporting, with significance values of 0.030 and 0.000, respectively. On the other hand, external pressure, director turnover, arrogance, and collusion do not significantly influence the prevalence of fraud in financial reporting, with significance values greater than 0.05, namely 0.354, 0.066, 0.100, and 0.104, respectively.
Pengaruh Cash Holding, Profitabilitas, Kompensasi Bonus, dan Ukuran Perusahaan terhadap Perataan Laba Ariana Rahima; Febryanti Simon
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4516

Abstract

This research intends to analyze the influence of cash holding, profitability, bonus plan, and firm size on the practice of income smoothing. This study employs a quantitive approach and utilizes secondary data from real estate and property sector that is listed on the Indonesia Stock Exchange for the period 2019 – 2022. The sample selection is determined using purposive sampling techniques, resulting in 23 companies with a total of 93 observation data. The data analysis method that this research used is binary logistic regression with the help of SPSS 26 application. The model used to determine income smoothing practices is the Eckel Index (1981). The results of this research indicate that, partially, cash holding has a significant positive effect on earnings management with a significance value of 0.000 (less than 0.05). Bonus plan has a significant positive influence on earnings management with a significance value of 0.002 (less than 0.05). Meanwhile, profitability variable exhibits a significant negative impact on earnings management with a significance value of 0.003 (less than 0.05), and company size has a significant negative influence on earnings management with a significance value of 0.035 (less than 0.05). In this research, cash holding, profitability, bonus plan, and firm size simultaneously have a significant effect on income smoothing.
Efek Pengungkapan Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ivani Yolinda Suleman; Yovita Ariani Winoto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4530

Abstract

This research aims to analyze the influence of corporate social responsibility disclosure, profitability, and company size on company’s value or firm value. In this study, data was collected from all mining companies listed on the Indonesia stock Exchange from 2019 to 2022, taking into account data completeness and earnings throughout the observation period. The research results indicate that corporate social responsibility disclosure has no significant influence on firm value with a significance level of 0.973. However, there is a significant positive influence of profitability on firm value with a significance level of 0.000 and a positive t-value of 3.980. The influence of company size on firm value shows a negative influence with a significance level of 0.24 and a negative t value of -2.295.
The Faktor-Faktor Yang Memengaruhi Audit Delay Ditinjau Dari Ukuran Perusahaan, Solvabilitas, dan Opini Audit Nia Fidia Astuti; Yovita Ariani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4536

Abstract

This study aims to ascertain and analyze the impact of Firm size, solvency, and audit opinion on audit delay across various industries of companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022, which were delayed in publishing their financial reports. The research methodology employed is quantitative, utilizing secondary data from financial reports as the primary data source. The research sample was selected using a nonprobability sampling method, specifically employing the purposive sampling technique, resulting in the inclusion of 28 companies with a total of 140 data observations. Subsequently, outlier analysis was performed on three companies, resulting in a final research dataset of 125 data observations..The technique employed in this research is a multiple linear regression analysis. Based on the results of the research, the partial test (t-test) indicates that the Firm size and solvency do not significantly influence audit delay, with significance values for each variable being 0.110 and 0.483, respectively, both greater than 0.05. On the other hand, audit opinion significantly affects audit delay with a significance value of 0, which is less than or equal to 0.05. The simultaneous test (f-test) concludes that the variables of Company size, solvency, and audit opinion collectively have a significant impact on audit delay, with a significance value of 0.
Pengaruh Financial Distress, Komite Audit, Leverage dan Likuiditas Terhadap Opini Audit Going Concern Aldo Afredo; Prita Karina Diandra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4560

Abstract

This research aims to analyze the factors affecting the audit going concern opinion, including financial distress, audit committee, leverage, and liquidity. This research employs a quantitative method with a sample of 78 food and beverage and automotive companies listed on the Indonesia Stock Exchange (IDX). The data used in the study covers the period from 2019 to 2021, totaling 234 data points. The data analysis technique used is logistic regression analysis, which includes Model Accuracy Test, Partial Model Significance Test, and Simultaneous Testing. The research findings indicate that: 1) Financial distress does not significantly affect the audit going concern opinion; 2) The audit committee does not significantly influence the audit going concern opinion; 3) Leverage does not significantly impact the audit going concern opinion; 4) Liquidity does not significantly affect the audit going concern opinion. However, all three factors simultaneously affect the audit going concern opinion in food and beverage sector companies listed on the Indonesia Stock Exchange.
Pengaruh Pengaruh Online Customer Review, City Image dan Perceived Price Terhadap Purchase Intention Pada Bolu Meranti Putri, Utami Astria; Simanjuntak, Demak Claudia Yosephine; Sitorus, Daniel Ronaldo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4570

Abstract

The aim of this research is to analyze the influence of online customer reviews, urban landscape and price image on purchasing intentions of Bolu Meranti, Medan City. The aim of the research is to determine the relationship between variables and the influence of the independent variable and the dependent variable. The type of research used is a quantitative method. Data collection methods in the form of observation and questionnaires were used in this research. This survey covers all Bolu Meranti consumers whose numbers are unknown. The research sample was determined using the Coachran formula, totaling 96. SPSS version 24.0 was used for data processing in this research. Data analysis uses validity, reliability, classical hypothesis testing using normality test, multicollinearity test, heteroscedasticity test, linearity test, multiple linearity test. Next, the F test, t test and coefficient of determination test were carried out. The research results show that online customer reviews, city image and price perceptions simultaneously and partially influence purchase intentions for Bolu Merant in Medan.
Pengaruh Jumlah Pengusaha Kena Pajak dan Lapor SPT PPN Terhadap Penerimaan PPN Dinar Riftiasari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4577

Abstract

This research aims to determine the effect of the number of Taxable Entrepreneurs and reporting VAT SPTs on VAT revenues by conducting partial and simultaneous research tests at KPP Pratama Jakarta Senen for the 2018-2022 period. The type of data used in this research is quantitative data with the data source being secondary data with data collection over 5 years. The sample in this research uses a saturated sampling technique, the data collection technique in this research is a documentation study, the data analysis tool used is with the help of the SPSS version 26 program and the data analysis technique in this research is the classic assumption test, hypothesis test and coefficient of determination test. The results of this research show that partially the number of Taxable Entrepreneurs has no effect on VAT receipts, reporting VAT SPTs has no effect on VAT receipts, while the simultaneous test results of the number of Taxable Entrepreneurs and reporting VAT SPTs have no effect on VAT receipts.

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