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FRISTI RIANDARI
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editorialaccounting@iarn.or.id
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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 11 No. 2 (2023): December: Accounting" : 5 Documents clear
Impact of Liquidity and Solvency Ratios on Financial Performance: A Comprehensive Analysis Muhammad Fikri; Anisa Putri Yolanda
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research delves into the critical analysis of liquidity and solvency ratios and their profound impact on a company's financial performance. The study seeks to explore the relationship between these ratios and their influence on short-term liquidity and long-term solvency, ultimately contributing to decision-making processes for businesses and investors. Through a quantitative approach and cross-sectional design, the research evaluates data sourced from financial statements, annual reports, and databases. It employs statistical techniques, including correlation analysis and regression models, to interpret the relationships between liquidity and solvency ratios and financial indicators. The research also uncovers industry-specific variations in these ratios to provide tailored insights for various sectors. The findings highlight the significance of these ratios in assessing a company's financial health. Strong liquidity ratios, such as the current and quick ratios, were associated with improved short-term financial stability. Simultaneously, lower debt-to-equity ratios and higher interest coverage ratios signaled stronger long-term financial stability. These interrelated ratios were crucial for both businesses and investors, guiding strategic financial planning, risk management, and investment decisions. The practical implications of these findings demonstrate the significance of maintaining balanced liquidity and solvency positions. These insights provide practical guidance for businesses in formulating financial strategies, managing risks, and enhancing investor confidence. For investors, the findings empower more informed decision-making, fostering risk assessment and portfolio diversification. Overall, this research contributes significantly to the field of financial analysis, offering practical implications for businesses and investors. The implications of liquidity and solvency ratios are instrumental in shaping the financial landscape, allowing for more informed, resilient, and strategic decision-making processes for stakeholders in the financial sphere.
Analyzing the Impact of Financial Leverage on ROE and EPS in the Property and Real Estate Sector Idham Yusri; Nabila Syafiq
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the intricate relationship between financial leverage and two key financial performance indicators, Return on Equity (ROE) and Earnings Per Share (EPS), within the property and real estate industry. By analyzing empirical data and conducting rigorous statistical analyses, this study has unveiled significant insights into the financial dynamics and decision-making processes that govern this dynamic sector. The findings indicate a robust, positive correlation between financial leverage and ROE, reaffirming the notion that judicious employment of debt financing can amplify profitability and returns for shareholders in the property and real estate industry. However, the analysis also reveals that the impact of financial leverage on EPS is more nuanced, reflecting the multifaceted nature of per-share profitability influenced by operational efficiency, market conditions, and industry-specific dynamics. The practical implications of these findings extend to companies, investors, and policymakers within the property and real estate sector. Companies can utilize these insights to optimize their debt structures, manage financial risk, and enhance their attractiveness to investors. These insights offer a roadmap for balanced financial decision-making, enabling companies to strike the right equilibrium between leveraging debt for growth and maintaining financial stability. This research not only contributes to the existing body of literature in corporate finance but also provides industry-specific evidence, fostering a deeper understanding of financial decision-making and its consequences within the property and real estate sector. As this sector continues to evolve, the findings from this study serve as a valuable compass for well-informed and strategic decision-making, enriching our comprehension of financial dynamics and shaping the future of companies, investors, and the industry itself.
Analyzing Stock Price Dynamics in the Indonesian Banking Sector: A Study of Technical and Fundamental Factors on the IDX Dehen Rumbun
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the intricate relationships between technical and fundamental variables and their influence on stock prices in the Indonesian banking sector on the Indonesian Stock Exchange (IDX). Employing a mixed-methods approach that combines quantitative and qualitative analyses, the study delves into the multifaceted dynamics shaping stock price movements in this critical sector of the Indonesian economy. Quantitative data include historical stock prices, trading volume, and various technical indicators, while qualitative data is collected through interviews with industry experts and banking professionals. The research reveals significant correlations between specific technical indicators, such as moving averages and the Relative Strength Index (RSI), and stock prices. Similarly, fundamental variables like earnings growth, non-performing loan (NPL) ratios, and interest rates exhibit notable associations with stock prices, affirming their impact on market valuations. In the context of existing literature, the research findings align with established theories and empirical evidence, underlining the relevance of both technical and fundamental analysis in understanding stock price movements. The implications of these findings extend to investors, policymakers, financial institutions, market analysts, and the banking industry. Investors can make more informed decisions, manage risks effectively, and optimize portfolio allocations. This research offers valuable insights into the complexities of stock price movements within the Indonesian banking sector on the IDX, providing a foundation for further research and real-time market analysis.
Assessment of Financial Performance and Competitive Dynamics of Insurance Companies on the Indonesian Stock Exchange Syazwan Hassan
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research presents a comprehensive analysis of the financial performance of insurance companies listed on the Indonesian Stock Exchange. The study evaluates the fiscal health, operational efficiency, and competitive standing of these insurers by examining various financial metrics. The analysis encompasses a diverse spectrum of companies, revealing trends in premium growth, profitability, underwriting efficiency, and solvency ratios. Key findings highlight a market marked by a consistent increase in premiums underwritten, reflecting a growing demand for insurance products within the Indonesian market. Additionally, the research uncovers a variance in the profitability and efficiency of underwriting practices among insurers, showcasing a range of successful models and areas necessitating improvement. These insights have significant implications for industry practitioners, regulators, investors, and policymakers. They provide a roadmap for refining operational strategies, enhancing risk management practices, and optimizing financial performance. The study's findings serve as benchmarks for industry best practices and offer recommendations for the improvement of underperforming entities. This research not only contributes to an understanding of the financial health and competitive landscape of Indonesian insurance companies but also guides strategic decision-making, regulatory adaptations, and investments, fostering a more stable and competitive insurance sector within the Indonesian market.
Exploring the Relationship Between Interest Rates and Bank Profitability in Financial Institutions Andino Tavakoli; Partosoebroto
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research delves into the intricate relationship between interest rates and bank profitability, aiming to unravel the dynamics, mechanisms, and implications of this critical nexus. Drawing upon empirical evidence, theoretical frameworks, and practical insights, the study investigates the impact of interest rate changes on banks' net interest margins, loan demand, credit quality, and non-interest income streams. Through a systematic analysis of data sources, analytical techniques, and theoretical constructs, we elucidate the heterogeneity across banks in their sensitivity to interest rate fluctuations, considering factors such as business models, market segments, and regulatory environments. The findings of this research hold significant implications for policymakers, financial institutions, investors, and regulators, informing decision-making, risk management, and strategic planning in response to interest rate dynamics. While the study provides valuable insights, it also identifies avenues for future research, including exploring macroprudential implications, fintech disruptions, sustainability considerations, and methodological challenges. As we navigate the evolving landscape of finance and banking, interdisciplinary collaboration, methodological innovation, and stakeholder engagement will be essential for advancing knowledge and fostering resilience within the financial system.

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