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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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Perbandingan Risiko Gagal Bayar Perusahaan Penerbit Surat Utang Berperingkat Layak Investasi Berdasarkan Sektor Usaha Ikhsan, Aulia; Rahadian Fachrur, Aditya; C Permana, Fikri; Nurulhaq Putri, Ayu; Mahendra, Zahra; Panji Wicaksono, Chaesa; Septian, Heggy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8410

Abstract

Ratings for debt-issuing companies (issuers) are conducted to provide information on credit quality to investors and prevent default risk, which is the main risk in investing in corporate debt securities. Issuers are generally classified into financial services and non-financial services sectors due to the different risk characteristics between these two sectors. If a company from each sector has the same rating, then the credit quality of both companies will be considered the same. However, research by PEFINDO, S&P, and Fitch shows that the non-financial services sector has a relatively greater potential default risk than the financial services sector. Based on this, this study aims to examine the risk comparison between these two sectors in the investment-grade rating group based on rating transitions and test the assumption that the non-financial services sector has a relatively greater default risk than the financial services sector. The data used in this study are sample data on issuer rating transitions in Indonesia during the period 2007 - 2024 from both sectors. The data analysis technique uses Markov Chains to create a rating transition matrix for both sectors, as well as a comparison test of two proportions using the Z test used to compare the two matrices. A comparison of the transition matrix indicates that the non-financial services sector has a greater probability of default than the financial services sector, with ratings A (0.0078 vs. 0.0045) and BBB (0.0429 vs. 0.0143). Hypothesis testing results indicate that, at the 5% significance level, the non-financial services sector has a greater proportion of rating downgrades than the financial services sector, meaning the risk of default is greater than that of the financial services sector.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Financial Technology terhadap Kinerja UMKM Ola, Kiki Putri; Utami, Endang Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8506

Abstract

With a strong emphasis on micro businesses in the culinary industry in Depok District, this study seeks to examine in depth the impact of financial literacy, financial inclusion, and financial technology on the performance of MSMEs. The importance of improving financial knowledge, accessibility to formal financial services, and the use of financial technology for micro businesses, which often face limitations in resources, capital, and information, forms the main basis of this study. In this study, questionnaires serve as the main instrument, which has been validated and tested for reliability to ensure the quality and accuracy of data using a quantitative approach. The research population consisted of 9,246 MSMEs operating in Depok District, and the sample size was selected using the Slovin formula, resulting in 100 respondents. Multiple linear regression and partial t-tests were used in data analysis to evaluate the impact of each independent variable on MSME performance at a significance level of 0.05. Based on the analysis results, financial literacy has a significant and positive effect on MSME performance, as evidenced by a regression coefficient value of 0.152, a t-value of 2.296, and a p-value of 0.024. Financial inclusion has a positive and significant effect on MSME performance, as evidenced by a regression coefficient value of 0.100, a t-value of 2.164, and a p-value of 0.033. On the other hand, financial technology also has a significant and positive effect on MSME performance, as evidenced by a regression coefficient value of 0.136, a t-value of 2.269, and a p-value of 0.025.
Pengaruh Profitabilitas, Tunneling Incentive, dan Intangible Asset Terhadap Transfer Pricing Perusahaan Manufaktur Uzma, Salsa Raehan; Budiantara, Martinus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8509

Abstract

Transfer pricing remains a critical issue in accounting and taxation practices, particularly in multinational companies, due to its potential for tax avoidance. This study aims to determine the effect of profitability, tunneling incentives, and intangible assets on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from annual financial reports for the 2022–2024 period. The study population consisted of 95 companies, and through purposive sampling, 19 companies met the criteria, with a total of 57 observations. Data analysis was performed using multiple linear regression to examine the effect of each independent variable on transfer pricing. The results of the study indicate that profitability and intangible assets have no effect on transfer pricing with significance values ​​of 0.090 > 0.05 and 0.323 > 0.05, respectively. While tunneling incentives have a significant negative effect on transfer pricing with a value of 0.046 < 0.05. This study is expected to contribute to the financial accounting literature related to transfer pricing practices and become a consideration for regulators in formulating tax policies in Indonesia.
Pengaruh Kepemilikan Asing, Intangible Asset, dan Kebijakan Dividen Terhadap Transfer Pricing Setyoningsih, Oktaviana; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8549

Abstract

This research is motivated by the prevalence of transfer pricing practices in multinational companies associated with foreign ownership, intangible assets, and dividend policy. The purpose of this study is to examine the influence of these three variables on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was conducted using panel data regression using EViews 12, while descriptive analysis and classical assumption tests used SPSS 25. The research sample consisted of 15 companies selected using a purposive sampling method. Transfer pricing variables were measured by Related Party Transactions (RPT), foreign ownership with a percentage of foreign shares above 20%, intangible assets with a dummy variable, and dividend policy with the Dividend Payout Ratio (DPR). The results showed that foreign ownership had no significant effect on transfer pricing (prob = 0.12; p > 0.05), while intangible assets (prob = 0.27; p > 0.05) and dividend policy (prob = 0.29; p > 0.05) did not have a significant effect.
Pengaruh Leverage dan Profitabilitas Terhadap Sustainable Growth Rate dengan Kebijakan Dividen Sebagai Variabel Moderasi Yolanda, Angela; Rusmita, Sari; Hamzani, Umiaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7532

Abstract

One of the important indicators that shows the company's capacity to develop sustainably without the need for additional external funding is the sustainable growth rate. With dividend policy as a moderator variable, this study tries to examine the impact of leverage and profitability on sustainable growth rate (SGR) in healthcare companies listed on the Indonesia Stock Exchange (IDX). Leverage represents the use of debt in the capital structure, while profitability is a measure of a company's capacity to generate profits which is seen as an important component in determining sustainable growth rates. The research method uses a quantitative approach with purposive sampling techniques in determining samples. A sample of 36 data, consisting of 12 companies for 3 years (2021-2023). The data analysis techniques used were descriptive and moderated regression analysis (MRA) to test the effect of moderation. This study provides implications for healthcare company management in terms of optimizing capital structure and dividend policies to achieve optimal sustainable growth. The results of the analysis show that leverage and profitability have a significant positive effect on the sustainable growth rate with significance values of 0,001 < 0,05 and 0,000 < 0,05 respectively, dividend policy does not have a significant influence on the sustainable growth rate with a significance value of 0,236 > 0,05, dividend policy has a moderation effect that weakens the relationship between leverage and sustainable growth rate with a significance value of 0,031 < 0,05, and dividend policy has a moderation effect that weakens the relationship between profitability and sustainable growth rate with a significance value of 0,000 < 0,05.
Pengaruh Love of Money dan Hedonisme terhadap Pengelolaan Keuangan Mahasiswa: Fintech Payment Sebagai Moderator Berutu, Ronesa Muliana; Puspita, Lisa M N
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7556

Abstract

This study aims to analyze the effect of love of money and hedonic lifestyle on the financial management skills of accounting students, by considering the moderating role of the use of fintech payments. The approach used is quantitative, with purposive sampling technique. Data were collected from 400 respondents of accounting students in Indonesia through questionnaires. The analysis was carried out using the Partial Least Square (PLS) method with the help of the SmartPLS application. The test results show that love of money has a positive and significant influence on student financial management (coefficient = 0.270; T-statistic = 7.225; P-value = 0.000). In contrast, hedonism has a significantly negative impact on the ability to manage finances (coefficient = -0.208; T-statistic = 5.073; P-value = 0.000). The use of fintech payment also proved to have a positive and significant effect (coefficient = 0.555; T-statistic = 10.951; P-value = 0.000). In testing the moderating effect, it was found that the interaction between fintech payment and love of money has a significant effect on financial management (T-statistic = 3.917; P-value = 0.000), which means that fintech strengthens the positive influence of love of money. In addition, the interaction between fintech payment and hedonism is also significant (T-statistic = 4.608; P-value = 0.000), indicating that fintech is able to weaken the negative influence of hedonism. These findings may contribute to improving financial literacy and management.
Peran Komite Audit dalam Memoderasi Pengaruh Asimetri Informasi, Leverage dan Target Keuangan terhadap Manajemen Laba Saputra, Muhammad Ridho; Azmi, Ika Nur; Rusliyawati, Rusliyawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7601

Abstract

This study examines the moderating role of the audit committee within the Indonesian banking sector concerning the influences of information asymmetry, leverage, and financial targets on earnings management. Utilizing SPSS 26, the research conducts Moderated Regression Analysis (MRA) on secondary data derived from the financial statements of the top ten banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The results demonstrate that leverage (p=0,001) significantly increases earnings management. Conversely, stringent regulations by Indonesia's Financial Services Authority (OJK), which promote transparency, explain why information asymmetry (p=0,407) and financial targets (p=0,075) exhibit no discernible impact. An efficient audit committee mitigates the effect of financial targets (p=0,046) on earnings management. However, due to structural complexity and monitoring limitations, the audit committee fails to directly moderate the influence of information asymmetry (p=0,506) and leverage (p=0,185). These findings support agency theory and signaling theory. The study recommends that audit committees adopt a more practical role in scrutinizing information asymmetry, leverage, and financial targets to constrain earnings manipulation risks.
Peran Ukuran Perusahaan dalam Memoderasi Struktur Modal dan Rasio Keuangan terhadap Kualitas Laba Fajriannoer, Muhammad Rafly; Rafa, Wukuf Dilvan; Espa, Vitriyan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7616

Abstract

This study examines the influence of capital structure, profitability, and liquidity on earnings quality and evaluates the ability of firm size to moderate these relationships within the context of the mining sector. The study adopts a quantitative paradigm, utilizing a purposive sampling method to select qualified mining sector issuers listed on the Indonesia Stock Exchange (IDX), resulting in a sample of 35 entities. The observation period spans three years (2021–2023), yielding 105 observation units. The applied data analysis technique is Moderated Regression Analysis (MRA), employing the computational facilities of the SPSS program for statistical processing. The analysis results indicate that profitability (significance value: 0.004) has a significantly adverse effect on earnings quality. Meanwhile, capital structure (significance value: 0.664) and liquidity (significance value: 0.239) show no significant impact. Furthermore, firm size is not an important moderating variable in the relationships between capital structure (significance value: 0.654), profitability (significance value: 0.275) , liquidity (significance value: 0.492), and earnings quality. These findings provide empirical contributions regarding the determinants of earnings quality in the mining sector and highlight the importance of enhanced oversight and transparency in earnings reporting.
Pengaruh Struktur modal, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Sektor F&B yang Terdaftar di BEI alffiya, Alfiya; Yantiana, Nella
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7788

Abstract

This study focuses on the value of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study aims to examine the effect of capital structure, liquidity, and profitability on company value. Capital structure is measured using the debt to equity ratio (DER), liquidity is measured using the current ratio (CR), and profitability is measured using ROA and company value as a dependent variable is measured using price to book value (PBV). The sample used includes 26 companies that are routinely registered on the IDX for 5 years, with data obtained from the company's official website and the IDX. The analysis method used is multiple linear regression assisted by SPSS software. This study is quantitative with a secondary data approach and purposive sampling technique. The findings of the analysis indicate that capital structure variable represented by debt to equity ratio (DER) has a positive and significant effect on firm value, as measured by the Price to Book Value (PBV) indicator. For the DER variable, the t-count = 2.075 was obtained through its significance (p) = 0.040. T-table (two-sided, α = 0.05, df = 118) is around 1.980. Because t-count (2.075) exceeds t-table (1.980) and p = 0.040 < 0.05. From these results it can be interpreted that DER is proven to have a significant effect on firm value.
Pengaruh Pertimbangan Pasar Kerja, Self Efficacy, Pengetahuan Perpajakan, dan Personalitas terhadap Minat Karir Mahasiswa Akuntansi Menjadi Konsultan Pajak sari, Wulan; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7826

Abstract

This study aims to examine the influence of labor market considerations, self-efficacy, tax knowledge, and personality on accounting students' interest in pursuing a career as tax consultants within the LLDIKTI Region II. A quantitative approach was employed using a survey method. Data were collected through an online questionnaire (Google Forms) distributed to 202 students from four public universities, with respondents selected using purposive sampling. The results of multiple linear regression analysis show that all four independent variables have a positive and significant influence on students’ interest. The significance values for each variable were below 0.05, and the adjusted R² value was 0.513, indicating that 51.3% of the variation in students' interest in becoming tax consultants can be explained by these variables. It is hoped that these findings can contribute to increasing students' interest in pursuing careers as tax consultants. Future research could strengthen this model by considering additional factors outside the scope of this study that may influence accounting students' career choices.

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