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

DIJEFA
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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

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The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management Fahreza Gadjali Rahim; Sony Devano; Ahmad Zakie Mubarrok
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4131

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management. The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.

The Effect of Entrepreneurial Education on Business Performance Through Business Collaboration as a Variable of Meditating International Business Management Students of Ciputra University Surabaya Rossella Lianna Himawan; Junko Alessandro Effendy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4135

Reiterating on a research done by the Ministry of Industry, in 2023, Indonesia has maintained an entrepreneurship proportion of just 3.47% inclusive of the entire population, and this is grossly low compared to the 10-14% mark set by developed nations. There are a multitude of reasons which contribute to low amounts of entrepreneurial education, some basic ones are skilled human resources deficiency, lack of the curriculum, etc. Hypothetically, if a correlation exists between excellent entrepreneurs and entrepreneurial education, then the relevance and role of business partnership cannot be overlooked, especially considering the challenges faced for which business partnership acts as a solution. This research was conducted using a quantitative approach in conjunction with purposive sampling as a non probability sampling strategy. An online survey was created to gather data on 181 participants considering the data collection method. In SmartPLS 4.0, Structural Equation Modeling (SEM) is used as a data analysis method in this study. The results indicate that entrepreneurial education has a positive and significant effect on business collaboration and business performance, while business collaboration has a positive and significant impact on business performance. This study indicates that business collaboration mediates the relation between entrepreneurial education and business performance.

The Influence of Environmental Costs, Implementation of Good Corporate Governance and Current Ratio on the Financial Performance of Industrial Companies Listed on the Bei For the 2020-2023 Period Fernando Bagas Pratama; Sunita Dasman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4146

This research analyzes the influence of environmental costs, implementation of good corporate governance (GCG), and current ratio on the financial performance of industrial companies listed on the IDX for the 2020-2023 period. Independent variables include environmental costs, institutional ownership, managerial ownership, and current ratio, while financial performance is measured by Return on Assets (ROA). The results of the analysis show that environmental costs and current ratio have a positive and significant effect on financial performance. On the other hand, institutional ownership and managerial ownership as indicators of GCG do not have a significant effect. These findings underscore the importance of environmental and liquidity management in improving corporate financial performance.

Liquidity, Profitability, and Cash Holding on Firm Value in the Bank Sub-Industry Amelia Suhada; Darto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4149

This study aims to analyze the effect of Liquidity, Profitability, and Cash Holding on Firm Value in the banking sub-industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Independent variables in this study include Liquidity as measured by Loan to Deposit Ratio (LDR), Profitability as measured by Return on Equity (ROE), and Cash Holding as measured by Cash & Cash Equivalents to Total Assets. Meanwhile, Firm Value as the dependent variable is measured by Tobin's Q ratio. The research method used is a quantitative approach with secondary data obtained from the financial statements of banking companies listed on the IDX during the study period. The data analysis technique used is panel data regression with statistical software to test the relationship between variables. The results showed that Liquidity has an insignificant positive effect on Firm Value. Profitability also has an insignificant positive effect on Firm Value, which indicates that an increase in company profits has an impact on increasing investor confidence. Meanwhile, Cash Holding has a significant positive effect on Firm Value, which indicates that companies that hold large amounts of cash tend to have lower firm value, because investors prefer companies that allocate their cash for productive investment.

The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023 Lutfi Eka Sabita; Sunita Dasman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4155

This research aims to analyze the influence of green intellectual capital, green accounting and company size on the financial performance of the food and beverage industry during the 2020-2023 period. As awareness of the importance of sustainability increases, companies in this industry need to integrate environmentally friendly practices into their operations. The research employs a quantitative analysis method, utilizing data from the food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, comprising a total of 18 samples. The sampling technique applied is purposive sampling, and the analysis is conducted using EViews version 12. So this research shows that green Intellectual Capital and Green Accounting have a significant positive influence on financial performance, while company size also helps improve financial performance. It is hoped that these findings will provide insight for company management to implement sustainable strategies to improve financial performance.

The Influence of Financial Technology Payment, Financial Knowledge, and Income on Financial Management Behavior (Case Study: College Students in Subang) Inten Handa Moorjati; Dede Hertina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4161

This study aims to analyze the influence of financial technology payment, financial knowledge, and income on the financial management behavior of college students in Subang. The research employs a quantitative method with a descriptive and verificative approach. Data were collected through questionnaires distributed to 100 active college students studying in Subang who utilize financial technology payment in their financial activities. A purposive sampling technique was used to select respondents from various higher education institutions in Subang. Data analysis was conducted using SPSS software to test the validity and reliability of the research instruments and to analyze the relationships between variables. The results indicate that financial technology payment, financial knowledge, and income have a positive and significant impact on college students’ financial management behavior in Subang. However, this study has certain limitations, particularly in the scope of criteria for the financial knowledge variable. Future researchers are encouraged to expand the study beyond college students, incorporate gender diversity, and broaden the scope of variables, especially in terms of financial knowledge aspects.

Determinants of Firm Value with Financial Performance as a Mediating Variable on the LQ 45 Index 2020-2023 Anggreny Copricornilam Siahaan; Maria Goretti Kentris Indarti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4163

This study examines the effect of intellectual capital, which includes human capital (VAHU), structural capital (STVA) and relational capital (VACA), on firm value (PBV), with financial performance (ROA) as the mediating variable. The population of this study consists of companies listed in the LQ45 index during the period 2020-2023. A total of 160 companies were selected as the sample using the purposive sampling method. The results show that human capital, structural capital and relational capital partially have a positive and significant effect on financial performance. Further tests show that structural capital has a positive and significant effect on firm value, while human and relational capital have a positive but insignificant effect. Financial performance mediates the relationship between human, structural and relational capital positively and significantly on firm value. In this research, the leverage variable (DER) and firm size are also used as control variables and the results obtained show that leverage has a positive and significant effect on firm value, while firm size has a negative effect on firm value.

The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia Raynaldi, Raynaldi; Irwan Sutirman Wahdiat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4165

This research seeks to analyze, identify, and assess the impact of character, capacity, and collateral on the factors leading to non-performing loans in the city of Cirebon, using banks as the analytical unit. A non-performing loan refers to credit that is overdue for a specific duration, typically exceeding 90 or 180 days. Such loans arise when the borrower fails to meet their repayment obligations as per the terms agreed upon by both parties. Non-performing loan denotes a situation where a client is unable to settle their debts with the bank punctually. This study employs a quantitative approach to select the sample, which consists of 48 bank employees in Cirebon, analyzed through classical assumption methods to test the research hypothesis. The statistical analysis indicates that the character variable significantly influences the incidence of non-performing loans, the capacity variable has a notable influence on the occurrence of non-performing loans, and the collateral variable also significantly impacts the occurrence of non-performing loans.

The Impact of ESG Ratings on Stock Price and Volatility: Evidence from LQ45, FTSE KLCI, and FTSE STI Daffaliska Azaria Nugraha; Stylianos Asimakopoulos; Oktofa Yudha Sudrajat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4167

This study examines the impact of environmental, social, and governance (ESG) performance on stock returns and volatility in Southeast Asia, focusing on the LQ45 (Indonesia), FTSE KLCI (Malaysia), and FTSE STI (Singapore) indices from 2010 to 2022. Using composite ESG scores and individual E, S, and G scores, the research evaluates corporate sustainability performance and employs regression models to analyze their relationships with stock returns and volatility. The findings indicate that a higher combined ESG score is generally associated with lower stock returns and reduced volatility across the region. Among the individual ESG components, both environmental (E) and social (S) scores negatively impact stock returns, while the environmental (E) score also significantly reduces stock volatility. Governance (G) scores, however, show no significant effect on either returns or volatility. The study further explores how firm size and borrowing levels influence these relationships. For large firms, a higher ESG score boosts stock returns but lowers volatility. In contrast, smaller firms experience declines in both returns and volatility with increased ESG performance. When considering borrowing levels, firms with low debt benefit from higher ESG scores, which positively affect returns and modestly reduce volatility. Conversely, highly leveraged firms see decreased returns and increased volatility with higher ESG scores. These results underscore the nuanced relationship between ESG performance and financial outcomes in Southeast Asia, highlighting the importance of firm-specific characteristics. The study provides valuable insights for investors and corporate managers navigating the growing emphasis on sustainability in these emerging markets.

Effects of Omnichannel Marketing, Product Quality and Customer Engagement on Uniqlo Customer Loyalty Desi Listiyani; Danang Kurniawan; Nurliya Apriyana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4171

The fashion retail industry in Indonesia is experiencing rapid growth, mainly driven by lifestyle changes and the development of digital technology. However, the COVID-19 pandemic has had a huge negative impact on this sector. A decline in sales occurred due to social restrictions and the shift of consumers to online shopping. To survive, many retail companies, including fashion industry players, adopted an omnichannel strategy that integrates online and offline sales. With a combination of physical stores, e-commerce platforms, and strong promotional strategies on social media, it is expected to reach more consumers and increase customer loyalty. In addition, high product quality and good customer engagement is one of the supporting factors in building customer loyalty. Uniqlo, being a Japanese appareal brand that is quite successful in Indonesia. Moreover, it was able to survive amid the COVID-19 pandemic that hit at that time. Through empirical testing and data analysis, this study aims to prove the positive and significant influence between Omnichannel Marketing, Product Quality, and Customer Engagement with Customer Loyalty on Uniqlo clothing products. Testing was carried out using quantitative methods to analyze all existing variables and sampling techniques using purposive sampling techniques. The respondents totaled 102 people. Primary data was collected through an online questionnaire (Google Form) for one month. Data analysis using multiple linear regression with the help of SPSS software version 30 of 2024. The results of this study indicate that Omnichannel Marketing, Product Quality and Customer Engagement have a positive influence on Customer Loyalty. With these positive significance results and understanding the relationship between these factors is expected to provide insight for companies to develop more effective marketing strategies and increase market share.

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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

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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