Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,249 Documents

101 102 103 104 105

The Effect of Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Company Value with Return on Equity (ROE) as an Intervening Variable in Banking Sector Companies Listed on the IDX in 2020 – 2024 Putri Azzahra, Salma; Urip Wardoyo, Dwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5069

This study aims to examine the influence of Earning Per Share (EPS) and Operating Cash Flow (OCF) on company value as measured by Price to Book Value (PBV) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024, with Return on Equity (ROE) as a mediating variable. The method used in this study is panel data regression analysis with a random effect model, which is analyzed using Eviews 12 software. The data used is the annual financial statements of 36 banking companies listed on the IDX, with a total of 180 observations. The results show that EPS has a negative effect on PBV, while OCF has a significant positive effect on company value. Although ROE had a significant effect on PBV, Sobel's test revealed that ROE did not significantly mediate the effect of EPS and OCF on company value. The classical assumption tests performed (normality, multicollinearity, and heteroscedasticity) showed that the data met the assumptions required for regression analysis. This research contributes to the understanding of the factors that affect corporate value in the Indonesian banking sector, by highlighting the importance of OCF in increasing corporate value and showing that ROE does not function effectively as a mediator in the relationship between EPS and OCF and corporate value. Further research is recommended to expand the scope by considering external factors that may influence more comprehensive outcomes.

The Effect of Knowledge, Environmental Awareness, Government Incentives and Perception of Benefits on the Interest in Buying Solar Panel in the Household Sector in Riau Province Wisanta, Hosea; Pasaribu, Lamhot Henry
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5101

This study aims to analyze the influence of Knowledge, Environmental Awareness, Government Incentives, and Perceived Benefits on the Purchase Intention of solar panel products in the household sector in Riau Province. The results show that Knowledge, Government Incentives, and Perceived Benefits have a positive and significant effect on Purchase Intention, while Environmental Awareness does not show a significant effect. Perceived Benefits is the most dominant variable influencing Purchase Intention. Simultaneously, the four independent variables explain 66.8% of the variation in Purchase Intention, while the remaining 33.2% is explained by other factors not included in this research model. These findings indicate that increasing public understanding, policy support, and positive perceptions of the benefits of solar panels play an important role in promoting the adoption of renewable energy at the household level.

The Effect of Financial Slack on Firm Performance with Lender’s Monitoring as a Moderating Variable Oke, Luthfiani Hamzah; Dewi, Tanzil Nanny; Prima, Yusi Sari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5122

This study investigates the effect of financial slack on corporate financial performance, by exploring the role of lender’s monitoring as a moderating variable. Using a quantitative approach and moderated regression analysis, data were collected from 273 non-financial companies listed on the Indonesia Stock Exchange in 2023. The study offers a theoretical contribution by testing the validity of agency theory in an emerging market context such as Indonesia, as well as a practical contribution in evaluating the effectiveness of creditor oversight as a managerial control tool over financial slack. Empirical results show that financial slack has a significantly negative effect on financial performance (ROA), indicating potential managerial dysfunction due to excess liquidity. Meanwhile, lender’s monitoring does not show a statistically significant moderating effect. This study highlights the limitations of external monitoring effectiveness in emerging markets and underscores the importance of adaptive and disciplined financial governance in managing slack resources.

The Role of Job Satisfaction Mediation and Employee Engagement on the Influence of Work-Life Balance on Employee Performance in Information Technology Companies Putra, Rizky Narendra; Rachmawati, Riani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5132

The swift growth of Information Technology (IT) enterprises across Jakarta's region creates a major obstacle: maintaining work-life balance for staff members while facing demanding productivity pressures and unpredictable work schedules, both factors contributing to elevated stress levels. This research sought to examine how work-life balance affects employee performance, with particular focus on investigating the mediating functions of job satisfaction and employee engagement within IT company workforces. Through a quantitative methodology, information was gathered from 195 full-time employees using digital questionnaires and examined with SmartPLS 4.0 software. The results demonstrate that proper work-life balance creates positive effects on employee performance, especially when mediated significantly by employee engagement. Conversely, job satisfaction failed to appear as a meaningful mediator within this connection. To summarize, for enhancing employee performance, IT enterprises must emphasize work-life balance strategies that proactively encourage employee engagement. This method has demonstrated superior effectiveness compared to concentrating exclusively on job satisfaction alone.

The Effect of Local Government Size, Regional Dependency and Regional Expenditure on Internet Financial Reporting (IFR) in Indonesian Provinces in 2019-2023 Fitria, Elsa; Dwitayanti, Yevi; Aryani, Yuli Antina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5137

The purpose of this study is to assess the effect of local government scale, regional dependency, and regional expenditure on Internet Financial Reporting (IFR) in provincial governments in Indonesia during the 2019-2023 period. This research adopts a quantitative approach using secondary data obtained from the official websites of the Indonesian Supreme Audit Agency (BPK) and the Indonesian Central Bureau of Statistics (BPS). The sample consists of 34 provincial governments that consistently publish financial reports online, resulting in a total of 170 panel data observations. The analysis was conducted using panel data regression with the EViews 12 software. The results show that local government size has a positive and significant effect on IFR, regional dependence has a negative and significant effect on IFR, while regional expenditure does not have a significant effect. Simultaneously, the three independent variables have a significant influence on IFR. These findings imply that financial transparency through IFR is influenced by the structural and fiscal characteristics of the region, but is not necessarily determined by the level of government expenditure.

Capital Market Reaction to Free Nutritious Food Policy: A Case Study of Palm Oil Companies on Indonesia Stock Exchange Putri, Jihan Eka; Nofal, Muhammad; Husnah, Husnah; Risendy, Rian
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5142

The Free Nutritious Meal Policy, targeted at school students, toddlers, and pregnant women, is implemented as an effort to reduce stunting and produce high-quality human resources. The reaction of investors in the capital market to this program remains unknown, even though the program directly increases the volume of food that will be consumed, such as palm cooking oil. Therefore, this research aims to test whether investors react to the MBG program by analyzing the abnormal returns of palm oil company stocks that are expected to receive direct positive impacts from the program. To this end, we examine this market reaction by conducting an event study based on the market model. The analysis utilizes return data from 24 palm oil company stocks listed on the BEI. We found that positive and significant abnormal returns occurred a few days before and after the event date, indicating an investor reaction to the MBG program. The variable abnormal returns suggest that the market reaction tends to be slow and spreads gradually and indirectly. The inconsistency in significant patterns indicates that market information is still developing, while also reflecting investors' cautious attitude toward government policies with broad impacts.

Integrating Green and Inclusive Practices for Financial Performance: Evidence from Indonesia Listed Consumer Firms (2019-2023) Ardiana, Elvetta Zada; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5148

Financial performance is the work achievement attained by a company within a specific period. Companies that consistently generate profits are companies with good financial performance. However, the financial performance of companies in the primary consumer goods sector in 2019-2023 fluctuated, as seen from the average Return on Capital Employed. Therefore, this study aims to analyze factors that can improve financial performance, including using Green Accounting, Quality Management System, Gender Diversity, and Circular Economy. The object of this study is primary consumer goods companies listed on the IDX in 2019-2023. Using purposive sampling, a sample of 52 companies or 260 observation data was obtained. The research data was analyzed using panel data regression. The results showed that only gender diversity had a negative effect on financial performance.

Sustainable Business Transformation: Impact of ESG, Green Innovation, and Internal Factors on Corporate Financial Performance Amelia, Dahlia; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5149

The company's goal as a business entity is to generate optimal profits in order to provide value to its stakeholders. Achieving this goal reflects the company's performance. The purpose of this study is to determine the effect of environmental, social, and governance (ESG) disclosure, company size, leverage, green innovation, and human resource slack on the company's financial performance in the energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. With purposive sampling, a sample of 42 companies or 210 observational data was obtained. The research data were analyzed using panel data regression through Eviews 13. The results showed that environmental, social, and governance (ESG) disclosure had a positive effect on the company's financial performance. The results of this study are also findings for the energy sector on the IDX and the novelty of this study is in measuring financial performance using the burn rate. These results can be considered by investors in making investment decisions in this sector.

The Impact of Corporate Financial Performance on Greenwashing Propensity: An Analysis of Fortune 100 Firms in Indonesia Azzuhdi, Muhammad Alif Farras; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5154

This study aims at analyzing the influence of corporate financial performance on the tendency to engage in greenwashing among companies listed in the Fortune 100 Indonesia. Greenwashing is corporate practices that misleadingly portray an environmentally friendly image without substantive actions. Such actions are usually reflected in the company's financial performance, namely: Profit Margin (PM), Return on Assets (ROA), and Debt to Equity Ratio (DER). The research employs logistic regression analysis using secondary data from financial reports and sustainability reports of 41 Fortune 100 Indonesia companies from 2020 to 2023. The results indicate that increases in Profit Margin and Return on Assets significantly influence the propensity of companies engaging in greenwashing, while inclining in Debt-to-Equity Ratio does not. These findings suggest that companies with improved financial performance are more likely to practice greenwashing to maintain a positive image without allocating sufficient resources tor sustainability efforts. This study contributes to academic literature by strengthening empirical evidence on the relationship between financial performance and greenwashing. Additionally, the findings can serve as a reference for investors, regulators, and the public in identifying greenwashing practices and promoting corporate transparency and accountability in sustainability reporting.

The Influence of Health Service Quality, Perceived Value, and Perceived Price on Patient Loyalty and Patient Satisfaction Jannah, Weni Miftachul; Rachmat, Basuki
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5158

This study aims to analyze the influence of health service quality, perceived value, and perceived price on patient loyalty and satisfaction at the Benowo Community Health Center in Surabaya. The method used is a quantitative approach with explanatory research. Data were collected through a closed-ended questionnaire administered to 397 respondents and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results of the study indicate that healthcare service quality, Perceived Value, and Perceived Price have a positive and significant influence on patient satisfaction and loyalty. These findings emphasize the importance of professional service, appropriate pricing, and perceived value in building loyalty toward public health services. This study suggests improving service quality based on empathy, price transparency, and leveraging digital technology as strategies to strengthen patient satisfaction and loyalty.

Page 103 of 125 | Total Record : 1249

101 102 103 104 105

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ebit Bimas Saputra

Contact Email dinasti.info@gmail.com

Phone +6282287504359

Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA