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Ekonomi Digital
Published by PT. Cendekia Sapta Indonesia
ISSN : -     EISSN : 28283740     DOI : https://doi.org/10.55837/ed
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Digital is published by PT. Cendekia Sapta Indonesia as publisher. The editorial receives general writing, advance economies, business, accounting and management areas in which no other media has ever been published and reviews of new economic, business, acounting and management books. Preferred writing is the result of field research or literature review. The evaluation process of papers submitted depends entirely on the "Blind Review" designated by the editor in chief in accordance with the reviewer’s expertise. Ekonomi Digital is published twice a year, precisely February and October. Each issue number is minimum 5 (Five) articles title.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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Praktik Manajemen Laba pada Sektor Consumer Non-Cyclicals di Indonesia: Peran Free Cash Flow, Financial Distress dan Kualitas Audit Rachmaturrizqi; Mayangsari, Sekar
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.182

Abstract

This study aims to examine the effects of free cash flow, financial distress, and audit quality on earnings management. Employing a quantitative approach, the research utilizes secondary data from financial statements of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 323 observations, which were analyzed using multiple linear regression techniques. The results reveal that both free cash flow and financial distress have a positive and significant effect on earnings management. Meanwhile, audit quality do not affect on earnings management. Among the control variables, firm size negatively affects earnings management, while leverage shows no significant effect. This research contributes to the existing literature by investigating the relationships between free cash flow, financial distress, and audit quality with earnings management, specifically within Indonesia's consumer non-cyclical sector. The study provides valuable insights into both financial and governance factors that drive earnings management practices among Indonesian corporations.
Pengaruh Kesulitan Keuangan, Likuiditas, Pertumbuhan Perusahaan, dan Masa Perikatan Audit Terhadap Pemberian Opini Audit Keberlangsungan Usaha Rani Melvina Pebriyani; Sekar Mayangsari
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.183

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan, likuiditas, pertumbuhan perusahaan, dan masa perikatan audit terhadap pemberian opini keberlangsungan usaha. Data yang digunakan merupakan data panel dari 87 perusahaan di sektor healthcare dan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023, dengan total 261 observasi yang diperoleh melalui teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, dan analisis data dilakukan dengan regresi logistik karena variabel dependen, yaitu opini audit keberlangsungan usaha (going concern), bersifat kategorik. Analisis tersebut dibantu menggunakan software SPSS. Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa kesulitan keuangan berpengaruh negatif terhadap pemberian opini audit keberlangsungan usaha. Sementara itu, likuiditas, pertumbuhan perusahaan, dan masa perikatan audit tidak berpengaruh terhadap pemberian opini audit keberlangsungan usaha. Temuan ini memberikan kontribusi penting bagi auditor dan pemangku kepentingan dalam menilai risiko keberlanjutan entitas. Kata kunci: Opini Audit Keberlangsungan Usaha; Kesulitan Keuangan; Likuiditas; Masa Perikatan Audit; Pertumbuhan Perusahaan.
Financial Ratios, Firm Size And Board Characteristics' Effect On Indonesia's Consumer Goods Sector Firm Value Uliansyah, Marji; Kristian Chandra; Farah Margaretha Leon
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.189

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, liquidity, company growth, asset tangibility, board size, and frequency of board meeting on firm value. The dependent variable analyzed is firm value, while the independent variables include leverage, profitability, firm size, liquidity, company growth, asset tangibility, board size, and frequency of board meeting. The research sample focuses on companies in the primary consumer goods sector, specifically in the processed food, beverage, agricultural food products, and personal care product industries listed on the Indonesia Stock Exchange, with 47 companies selected based on specific characteristics relevant and aligned with the research objectives. Data analysis was conducted using multiple regression on panel data processed with data analysis software. The results show that firm value is negatively and significantly effected by firm size and board size. Meanwhile, profitability, liquidity, and asset tangibility have a positive and significant effect. Leverage, company growth, and frequency of board meeting have a positive correlation but do not significantly affect firm value. This study suggests that management should effectively manage profitability, liquidity, and asset tangibility to enhance firm value. Furthermore, investors are advised to prioritize companies with good profitability and liquidity while critically evaluating firm size and board size, which do not always guarantee higher firm value.
PENGARUH LOKASI DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA KOPI JANJI JIWA Institut Bisnis dan Komunikasi Swadaya (SWINS) Mulyadi; Marthen Asa
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.190

Abstract

The Influence of Location and Service Quality on Consumer Satisfaction at Kopi Janji Jiwa. The location of the cafe is an important element that influences how easily customers can visit the cafe. The quality of coffee and food products served in cafes including taste, freshness and menu variety are also significant factors in shaping customer perceptions. The aim of this research is to determine the quality of service on consumer satisfaction at Janji Jiwa coffee. Does service quality influence visitors to Janji Jiwa coffee? This type of research uses a quantitative approach with survey methods. Survey research is research that takes samples from a population and uses questionnaires as a data collection tool. This research was conducted at Jalan Perintis Independen Apartment Oak Apartments. No. Kav. 99 RT/RW 1/1 Pulo Gadung Kec. Pulo Gadung, East Jakarta City, Jakarta Capital City 13260 (1) Location has a significant and positive effect on consumer satisfaction with Kopi Janji Jiwa. (2) Service quality has a significant and positive influence on consumer satisfaction with Kopi Janji Jiwa. (3) Location and service quality simultaneously (together) have a significant effect on consumer satisfaction with Kopi Janji Jiwa. Based on the results of the analysis and testing of the third hypothesis (H3) using the F test (simultaneous) it was found that location and service quality simultaneously (together) had a significant effect on consumer satisfaction with Kopi Janji Jiwa. Multiple linear regression analysis also produces values R Square (R2) of 0.547, which means that the contribution of the influence of location variables and service quality to consumer satisfaction at Kopi Janji Jiwa is 54.7% and the remaining 0.453 (45.3%) is influenced by other variables not studied, such as: price, product quality, the quality of human resources, in this case the abilities/skills of the officers at Kopi Janji Jiwa, and so on. An influence contribution above 50% shows quite a large influence, this indicates that the location and quality of service have quite a large impact on consumer satisfaction, especially for visitors to Kopi Janji Jiwa.
Corporate Social Responsibility dalam Memediasi Pengaruh Green Accounting dan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Energi di Indonesia Dimas Saukas Pribadi; Wahyuni, Lidia; Amalina, Nurhafifah
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.186

Abstract

Sustainability practices and sound corporate governance have become crucial in improving financial performance, particularly in the energy manufacturing sector, which has a significant environmental impact. This study aims to analyze the role of Corporate Social Responsibility in mediating the influence of Green Accounting and Good Corporate Governance on financial performance in energy manufacturing companies in Indonesia. CSR is positioned as a mediating variable that connects sustainability practices and governance to financial performance, which is measured using Return on Assets. This research employs a quantitative approach using secondary data from 27 companies based on annual reports covering the period 2020–2024. The findings indicate that Green Accounting and GCG have a significant influence on CSR, and that Corporate Social Responsibility positively affects financial performance. These results provide practical implications for companies in formulating sustainability strategies, and serve as a reference for investors and regulators in assessing the quality of corporate governance and social responsibility.
Pengaruh Penerapan E-Audit Dan Etika Auditor Terhadap Kualitas Audit Dengan Auditor Fee Sebagai Pemoderasi abidah ardelia, vania belva; Lidia Wahyuni; Nurhafifah Amalina
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.187

Abstract

This study examines the influence of e-audit, auditor ethics, and auditor fee on audit quality, as well as the role of auditor fee as a moderating variable. Through a quantitative research method with a 1-5 Likert scale questionnaire on 96 auditors working at Public Accounting Firms (KAP) in DKI Jakarta Province selected through convenience sampling and calculated using the Cochran formula, data were collected for descriptive and inferential analysis using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) version 3 application. The results show that e-audit, auditor ethics, and auditor fee individually have a positive and significant effect on audit quality. However, auditor fee negatively moderate the relationship between e-audit and audit quality, reflecting that cost pressures can hinder the optimization of digital audit technology. Conversely, auditor fee strengthen the influence of auditor ethics on audit quality, confirming the importance of adequate compensation in maintaining auditor integrity and professionalism. The practical implications of this study emphasize the need for strategic investment in digital audit technology training, proportional adjustment of fee structures, strengthening the culture of professional ethics through certification, supervision, and training to maintain more reliable and accountable audit quality.
Analisis Determinasi Underpricing Saham pada Saat Initial public offering (IPO) di Bursa Efek Indonesia Sudirman, Muhammad Dimas; Mona Adriana Sutrisno
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.198

Abstract

This study examines the influence of profitability, capital structure, firm size, underwriter reputation, public share ownership, and stock market conditions on IPO underpricing in Indonesia during the period from 2022 to 2024. It addresses a research gap by exploring the dynamics of the Indonesian capital market in the post-pandemic context, an area that has received limited scholarly attention. By incorporating both financial and non-financial variables into a comprehensive analytical model, this study provides a more integrated perspective on the determinants of underpricing. The sample comprises 84 firms selected through purposive sampling, and the data were analyzed using multiple linear regression. The findings indicate that profitability, underwriter reputation, and market conditions have a significant negative effect on underpricing, while capital structure has a significant positive effect. Firm size and public share ownership are not found to have a significant influence. These results highlight the importance of financial signals and reputational factors in shaping investor perceptions during IPO pricing. The study offers a theoretical contribution to Signaling Theory and provides empirical insights for the literature on IPOs in Indonesia in the post-pandemic period.Keywords: Initial public offering (IPO), Underpricing, Profitability, Capital Structure, Firm Size, Underwriter Reputation, Oversubscription, Public Shareholding, Stock Market Conditions.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance: The Moderating Role of Gender Diversity in Indonesian Mining Companies Emelda Anggraini; Sekar Mayangsari; Nurhastuty Kesumo Wardhani
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.199

Abstract

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange  Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses  Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance.  Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure
Analisis Risiko Penggunaan Mesin DIGICS terhadap Keamanan dan Kepercayaan Nasabah pada Layanan Perbankan Digital Jati Chandrasasi; Muhammad Zilal Hamzah; Giri Tri Broto
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.202

Abstract

Tujuan ― Penelitian ini bertujuan untuk menganalisis risiko operasional dan keamanan pada mesin perbankan swalayan hibrida seperti DigiCS, serta dampaknya terhadap persepsi keamanan, kepercayaan, dan kepuasan nasabah menggunakan teori TAM dan Commitment Trust.  Metode ― Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan pedoman PRISMA 2020. Kajian dilakukan terhadap 11 artikel jurnal peer-reviewed yang relevan dan dipublikasikan dalam kurun waktu satu dekade terakhir (2015–2024).  Hasil ― Hasil sintesis literatur menunjukkan bahwa risiko yang diidentifikasi mencakup ancaman siber seperti phishing dan malware, disrupsi operasional berupa kegagalan sistem, serta risiko fisik yang khas pada mesin swalayan, seperti skimming. Literatur secara konsisten menunjukkan bahwa persepsi nasabah terhadap keamanan dan keandalan operasional merupakan fondasi utama dalam membangun kepercayaan. Selanjutnya, kepercayaan berperan sebagai variabel mediasi yang secara konsisten dikaitkan dengan peningkatan kepuasan nasabah dalam layanan perbankan digital.  Implikasi ― Temuan ini memberikan wawasan strategis bagi lembaga keuangan untuk mengembangkan kerangka kerja mitigasi risiko yang terintegrasi, memastikan inovasi teknologi tidak hanya meningkatkan kemudahan tetapi juga memperkuat kepercayaan dan kepuasan nasabah.  Orijinalitas ― penelitian ini menganalisis lanskap risiko gabungan (fisik dan digital) dari mesin swalayan hibrida seperti DigiCS, dan secara komprehensif memodelkan peran kepercayaan sebagai variabel mediasi krusial antara persepsi keamanan dan kemudahan dengan kepuasan nasabah.

Page 5 of 5 | Total Record : 49

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