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INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management 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 238 Documents
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Analisis Financial Sustainability dengan Size Sebagai Moderasi Pada Sektor Keuangan yang Terdaftar di BEI Jennifer, Jennifer; Tanto, Tanto
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2616

Abstract

Banking financial sustainability is a vital indicator in maintaining the stability of the national financial system, especially amid global economic dynamics. This study investigates the effect of BOPO, NIM, and LDR on the Financial Sustainability Ratio (FSR) by taking into account bank size as a moderating variable. This study focuses on 33 banks listed on the Indonesia Stock Exchange (IDX) that consistently recorded profits during the 2020–2024 period, resulting in 165 annual observations. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) assisted by SPSS 26. The results show that BOPO produces a significance value of 0.000<0.05, which has a significant negative effect on FSR, NIM with a significance value of 0.000<0.05, which has a significant positive effect, while LDR with a significant result of 0.195>0.05, which means that LDR has no effect. Size was proven to moderate the relationship between BOPO, NIM, and LDR with FSR, where the significance results of BOPO 0.011, NIM 0.014, and LDR 0.000 were smaller than 0.05, indicating that the operational scale can strengthen or weaken the influence of core financial variables on sustainability. These findings reinforce that cost efficiency, interest income optimization, and asset capacity are strategic synergies in maintaining long-term financial sustainability.
Thin Capitalization, Komisaris Independen, dan Capital Intensity Terhadap Tax Avoidance: Peran Moderasi Kepemilikan Institusional Panesa, Inggrid; Averio, Thomas
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2640

Abstract

This study aims to comprehensively examine the impact of thin capitalization, independent commissioners, and capital intensity on tax avoidance practices, with institutional ownership as a moderating factor. The data were obtained from the annual financial statements of companies listed in the LQ45 index during the 2020–2024 period. The analysis was conducted using multiple linear regression and moderation regression analysis (MRA) with IBM SPSS version 26, to thoroughly test the relationships between variables. The research population consisted of 45 companies, with samples selected using purposive sampling according to predetermined inclusion criteria. The results indicate that thin capitalization, independent commissioners, and capital intensity does have an effect on tax avoidance but not significant. Meanwhile, institutional ownership has the potential to moderate the relationship between these three variables and tax avoidance. These findings provide both conceptual and practical implications for the development of literature on tax avoidance and can serve as a reference for company management and policymakers in formulating more effective tax management strategies.
Pengaruh Intensitas Modal, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Emelia Elisa Stefanny; Dedi Haryadi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2664

Abstract

This study aims to determine the effect of capital intensity, leverage, and independent commissioners on tax aggressiveness as measured by the Effective Tax Rate (ETR). The population of this study consists of 132 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A total of 45 companies were obtained as samples using the purposive sampling method. The secondary data used in this study are annual financial statements obtained from the official IDX website at www.idx.co.id/id. The data analysis techniques employed include descriptive statistical tests, panel data regression analysis consisting of the Chow test, Hausman test, and Lagrange Multiplier test, as well as the coefficient of determination (R²) test, F-test, and t-test, using EViews 12 software. The model feasibility test results indicate that the Random Effect Model (REM) is appropriate for this study. The results of the panel data regression analysis, along with the coefficient of determination, F-test, and t-test, show that the probability value of the capital intensity variable is 0.6920 > 0.05 and that of independent commissioners is 0.0010 < 0.05, indicating no significant effect on tax aggressiveness, while the leverage variable with a probability value of 0.8792 > 0.05 has a significant effect on tax aggressiveness.
Pengaruh Audit Tenure, Audit Fee, dan Ukuran KAP Terhadap Kualitas Audit Putri, Andini Nurmalia; Astuti, Tutut Dewi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2737

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and KAP size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative approach with a sample of 280 secondary data observations, this study was analyzed using logistic regression analysis processed using SPSS 21 software. The results show that audit tenure has no effect on audit quality (significance value of 0.559 > 0.05). Conversely, audit fees have a negative effect with a significance value of 0.001 < 0.05, and KAP size has no effect on audit quality with a significance value of 0.830 > 0.05. These findings indicate that the higher the audit fee, the lower the audit quality produced due to agreements between auditors and clients that have the potential to reduce audit quality. Audit tenure and KAP size do not necessarily guarantee better audit quality.
Dampak Penggunaan E Wallet terhadap Perilaku Belanja Mahasiswa dalam Perspektif Kemudahan dan Pengeluaran Impulsif Fristia, Ananda; Dyah Ayu Megawaty
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2772

Abstract

The rapid growth of digital financial technology in Indonesia, particularly digital wallet (e-wallet) services, has transformed the way people conduct transactions, especially among university students. Easy access, fast payment processes, and attractive promotional offers have made e-wallets a common payment method in daily activities. However, behind this convenience lies the potential for increased impulsive buying behavior, characterized by unplanned purchases. This study aims to analyze the effect of e-wallet usage on students’ impulsive buying behavior by examining perceived ease of use and impulsive spending as parallel mediating variables. A quantitative approach was employed involving 270 student respondents selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that e-wallet usage positively affects ease of use, impulsive spending, and impulsive buying behavior. Impulsive spending acts as a significant mediator, while ease of use does not serve as a mediating variable. These findings reinforce the Technology Acceptance Model (TAM) in the context of digital consumer behavior and highlight the importance of financial literacy and spending control features to help students use e-wallets more wisely and minimize excessive consumer behavior
Pengaruh Kualitas Layanan Aplikasi BRImo terhadap Loyalitas Nasabah melalui Kepuasan Pengguna BRI
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2815

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Layanan aplikasi BRImo terhadap Loyalitas Nasabah dengan Kepuasan Pengguna sebagai variabel mediasi pada BRI Cabang Sisingamangaraja Medan. Latar belakang penelitian didasari oleh meningkatnya penggunaan mobile banking serta pentingnya kualitas layanan digital dalam meningkatkan kepuasan dan loyalitas nasabah. Penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada nasabah aktif pengguna BRImo. Analisis data dilakukan menggunakan metode Partial Least Square–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Kualitas Layanan berpengaruh signifikan terhadap Kepuasan Pengguna dengan nilai original sample 0,836 dan T-Statistics 23,349 (p < 0,001). Kepuasan Pengguna juga berpengaruh signifikan terhadap Loyalitas Nasabah dengan nilai 0,504 dan T-Statistics 4,029 (p < 0,001). Selain itu, Kualitas Layanan berpengaruh langsung terhadap Loyalitas Nasabah dengan nilai 0,446 dan T-Statistics 3,625 (p < 0,001). Pengaruh tidak langsung Kualitas Layanan terhadap Loyalitas melalui Kepuasan Pengguna juga signifikan, ditunjukkan oleh nilai 0,422 dan T-Statistics 4,048 (p < 0,001). Temuan ini menegaskan bahwa peningkatan kualitas layanan BRImo tidak hanya meningkatkan kepuasan pengguna, tetapi juga memperkuat loyalitas nasabah, baik secara langsung maupun melalui mediasi kepuasan. Hasil penelitian ini diharapkan dapat menjadi masukan bagi BRI dalam meningkatkan kualitas layanan digital secara berkelanjutan.
Analisis Determinan Firm Value dengan Model Rasio Tobin's Q: Studi Empiris di Indonesia Gama, Veronicha Maria Jona Chin Shiet Fa; Thomas Averio
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2843

Abstract

The basic materials sector has unique characteristics because it requires large amounts of capital, depends heavily on natural resources, and faces strong exposure to environmental issues. These conditions make the factors that influence firm value in this sector more varied and sensitive to both financial and non-financial changes. This study examines the “effect of tax avoidance, green accounting, institutional ownership, leverage, and profitability on firm value in basic materials companies listed on the Indonesia Stock Exchange during 2020–2024”. This research uses a quantitative approach with multiple linear regression, processed using IBM SPSS Statistics version 26. The t-test results show that green accounting, leverage, and profitability have a positive effect on firm value, while tax avoidance and institutional ownership have a negative effect. The Adjusted R Square value of 0.891 indicates that the model explains 89.1% of the variation in firm value. In addition, the F-test shows a significance value of 0.00 < 0.05, meaning the model is appropriate to use. Overall, the findings show that firm value in the basic materials sector is strongly influenced by sustainability practices, ownership structure, and financial performance.
Dual-Effect Moderation Generative AI: Penguatan dan Risiko Dalam Ekosistem Daya Saing Digital UMKM Tamzil, Fachmi; Praja, Arief Kusuma Among; Amalia, Lia; Sumitro, Dewi Sari
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2848

Abstract

This study examines the relationship between digital transformation, technological readiness, and the competitiveness of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of Generative Artificial Intelligence (GenAI). The main problem addressed is the low level of technological readiness among many Indonesian MSMEs, which slows digital adoption and weakens their ability to compete in a technology-driven market. The research focuses on the MSME landscape in Indonesia and employs a literature-based qualitative approach, analyzing more than 40 recent scientific publications relevant to digital transformation and GenAI. Data were interpreted using content analysis to identify recurring conceptual patterns, variable interactions, and the moderating role of GenAI.  The findings indicate that digital transformation and technological readiness are key determinants of MSME competitiveness, primarily through improved efficiency, innovation capacity, and strategic adaptability. Furthermore, GenAI acts as a dual-effect moderator: strengthening the positive influence of digital transformation and technological readiness when strong governance and digital literacy are present, but potentially weakening organizational performance when governance and technological capability are insufficient. The study provides a conceptual foundation for future empirical research and highlights strategic directions for accelerating intelligent technology adoption among MSMEs in the era of generative technologies.

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