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Sakina Nusarifa Tantri
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Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
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INDONESIA
Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025)" : 5 Documents clear
Reassessing Capital Structure and Profitability: Evidence from Indonesia’s Distribution Sector Dwianika, Agustine
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12754.2025

Abstract

This study investigates the relationship between capital structure and financial performance in distribution companies listed on the Indonesia Stock Exchange, employing a quantitative explanatory approach. Capital structure is assessed using leverage indicators based on debt-to-equity and debt-to-asset measures, while financial performance is evaluated through return on equity. The findings reveal that capital structure does not exert a significant influence on profitability, either individually or collectively. This suggests that financing composition is not a primary determinant of financial outcomes in the distribution sector. As such, firms are encouraged to focus more on operational efficiency, asset management, and marketing strategies to enhance profitability. The study offers theoretical and practical insights for both management and investors, and highlights the need for further research into alternative factors affecting financial performance.
Unpacking The Auditor's Role: The Effect of Professional Scepticism, Workload, and Work Experience in Detecting Fraud at The Inspectorate of South Sulawesi Province Amalia, Regita; Amiruddin, Amiruddin; Bangsawan, Achdian Anggreny
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12025.2025

Abstract

This research aims to find out The influence of Skepticism Professional, Workload, and Work Experience on the Auditor's Ability to Detect Fraud at the Inspectorate Office of South Sulawesi Province. The population in this study were all auditors who worked at the Inspectorate Office of South Sulawesi Province, totalling 42 auditors. Meanwhile, in selecting the sample, the researcher used the census sampling technique. This research uses a survey method by distributing questionnaires. The statistical method used to test the hypothesis is multiple linear regression. The results showed that the variables of professional scepticism, workload, and work experience had a positive and significant effect on the auditor's ability to detect fraud. The contribution of this research is to provide empirical evidence on the fectors that influence auditors effectiveness in detecting fraud, which can serve as a basis for the inspectorate in formulating policies to improve auditor competence and manage workload. Moreover, this study enriches the literature on public sector auditing, particularly in the context of government oversight at the regional level.
Inflation as a Moderator of Interest Rate Fluctuations and Bank Profitability in Nigeria GBADEBO, Adedeji Daniel
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the novel moderating role of inflation in the relationship between interest rates and the profitability of listed deposit money banks in Nigeria over the period 2012–2022. Using panel data from 11 banks, the study applies Fixed Effects (FE) and Random Effects (RE) panel regression models, with profitability measured by Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). Findings indicate that inflation significantly moderates the relationship between interest rates and both ROA and ROE, suggesting that asset- and equity-based measures of profitability are highly sensitive to inflationary dynamics. Conversely, the moderating effect on NIM is insignificant, implying that margins are relatively insulated from inflationary shocks. Theoretical implications highlight the asymmetrical impact of inflation on banking performance, reinforcing the relevance of the Fisher Effect, Modigliani-Miller intermediation theory, and Agency Cost theory in explaining bank behavior under inflationary conditions. Policy implications suggest that the Central Bank of Nigeria integrate inflation-sensitive indicators into supervisory frameworks, while banks strengthen risk management practices to mitigate macroeconomic vulnerabilities and sustain profitability. This study contributes uniquely by empirically demonstrating how inflation moderates interest rate transmission to bank profitability in a developing economy context.
Does Digital Transformation Enhance ESG Performance: A Bibliometric Review Purnomowati, Nasyiah Hasanah; Sutopo, Bambang
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.13792.2025

Abstract

The purpose of this study is to map and analyze the development of the research about the relationship between digital transformation and ESG performance through a bibliometric approach. We use Scopus database in the range of 2020–2025. A total of 169 articles were identified and analyzed using Scopus Analyze menu and the VOSviewer. The bibliometric results show a sharply increasing trend of publications since 2020, and China leads with 95 publications. The analysis of keywords and citations reveals five main clusters that describe the latest research directions. The most frequently cited articles such as the work of Lu (2024) and Wang et al., (2023) are central to the influence in shaping the next direction of research. The implication of this research or academics is that the results of this study open up further research opportunities to deeply explore how digitalization can be useful in an ethical and effective way in improving transparency and accountability of sustainability reporting. For business practitioners, the findings of this research emphasized on the importance of digital transformation development to improve corporate environmental, social, and governance performance.
Portfolio Analysis Using Fama-French Five Factors Model And Its Relation With Behavioral Investor Theory: IDX-MES BUMN 17 Index Ichsani, Sakina
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.13881.2025

Abstract

This study aims to analyze the performance of the sharia stock index named IDX-MES BUMN 17 on the Indonesia Stock Exchange (IDX) during the 2020–2024 period using the Fama-French Five Factor Model. This model evaluates the influence of five factors: company size, value factor, profitability factor, investment factor, and market risk. The data used are secondary data including historical stock prices, market index, and company fundamental data. Stocks are grouped into portfolios based on a combination of these factors. The analysis results indicate that investors with speculative and aggressive profiles should invest in SMBR and ELSA stocks. Young investors should invest in BRIS and TLKM stocks, while retirement/ institutional investors should invest in SMGR. Preserver investors are more suited to SMGR and IPCC, while Followers should invest in PTBA and TLKM. Independent/Individualists should choose ELSA, SMBR, PGAS, PTBA, BRIS, and TINS. Independent Active Accumulators can choose PTBA, ELSA, BRIS, ANTM, IPCC, TLKM, and PTPP. This study contributes to investors and investment managers in understanding the optimal portfolio structure that suits investors' risk preferences.

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