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International Journal of Economic Research and Financial Accounting
Published by CV. AFDIFAL MAJU BERKAH
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works in various areas of business including economics, accounting, business, finance, and management. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, the journal publishes articles four times a year in October, January, April, July. Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Financial management Marketing Entrepreneurship Human Resource Management International Business Accounting Financial Accounting and Stock Market Management accounting and Behavioural Accounting Auditing Accounting information system Taxation and Public Sector Accounting Shariah Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 315 Documents
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The Influence Of Capital Structure, Company Size And Profitability On Company Value On Registered Insurance Companies On Bei 2018 – 2022 Rida Bella Putri Cindi Hutabarat; Patar Marbun; Wan Rizca Amelia
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.238

Abstract

This study aims to determine (1) the Effect of Capital Structure on Company Value (2) The Effect of Company Size on Company Value (3) The Effect of Profitability on Company Value This study uses quantitative methods with a sample of 5 companies taken from the Indonesian Stock Exchange. The data analysis technique uses multiple linear regression tests. The results of this study show that Capital Structure (X1) has a positive and significant influence on Company Value (Y) as proven through the calculated t value of 5.057 > t table 1.706; Company Size (X2) has no positive and insignificant influence on Company Value (Y) proven through t count 1.248 < 1.706; Profitability (X3) does not have a positive and insignificant influence on Company Value (Y) proven through the calculated t value of -1.534 < t table 1.706 there is a significant influence between the influence of Capital Structure, Company Size and Profitability on Company Value . What is seen through F calculate > F table where the value is 13.030 and the significance value is 0.000 meaning together (Simultaneous)
The Effect of Tax Planning, Leverage, and Profitability on Firm Value in the Consumer Goods Industry Sector Listed on the Stock Exchange Indonesia Year 2019-2023 Mutiara Asriaty Nasution; Patar Marbun; H. Syahriandy
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.239

Abstract

This study aims to determine the effect of Tax Planning, Leverage and Profitability on Company Value in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2019-2023. The population in this study is the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange as many as 51 companies with a research period of 5 years (2019-2023) and obtained a research sample of 17 companies, using purposive sampling method. Based on the results of the t test, it can be seen that the t count on the Tax Planning variable is -1.774 < t table of 1.664 with a probability of t, namely sig 0.08> 0.05. Based on this value, the Tax Planning variable has no effect and is significant to the Company's Value. t test results can be seen that the t count on the Tax Planning variable is -1.774 < t table of 1.664 with a probability of t, namely sig 0.08> 0.05. Based on this value, the Tax Planning variable has no effect and is significant to the Company's Value. In the Leverage variable of -2.189 < 1.664 with a probability t, namely sig 0.03 < 0.05. Based on this value, the leverage variable has a negative and significant effect on firm value. On the profitability variable of 3.184> 1.664 with a probability t, namely sig 0.02 <0.05. Based on this value, the profitability variable has a positive and significant effect on firm value.
The Effect Of Profitability, Investment Decisions And Corporate Social Responsibility On Company Value In Healthcare Companies Listed On The Idx From 2018-2022 Nurul Fahira; Patar Marbun; Ahmad Prayudi; M. Yamin Siregar
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.240

Abstract

This study aimed to determine “The Effect of Profitability, Investment Decisions and Corporate Social Responsibility on Company Value in Healthcare Companies Listed on the IDX from 2018-2022”. This is the result of quantitative research study. The sample in this study consisted of 30 data points collected using the companies' annual reports. The sampling technique used was purposive sampling with the significance level of 0.05. Based on the results, Profitability (ROA) has a positive and significant effect on Company Value (PBV), Investment Decisions (PER) has a positive and significant effect on Company Value (PBV), Corporate Social Responsibility (CSRDI based on GRI indicators) has a positive and significant effect on Company Value (PBV), Profitability, Investment Decisions and Corporate Social Responsibility simultaneously had a positve and significant effect on Company Value in Healthcare Companies Listed on the IDX From 2018-2022.
Role System Control Internal In Accounting Fraud Prevention Mustafa, Mifta; Haliah Haliah; Nirwana Nirwana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.241

Abstract

This study aims to analyze the role and influence of the attitude of internal auditor independence and the whistleblowing system in efforts to detect fraud in various business sectors, both private companies, state-owned companies, banking, and government institutions. This study is a qualitative study using a descriptive analysis method based on literature studies based on secondary data obtained through journal articles and previous research in the period between 2018 - 2023. The results obtained from this study are that the attitude of internal auditor independence and the whistleblowing system have a significant positive effect on the ability to detect fraud. This cannot be separated from the influence of several factors that underlie the effectiveness of the implementation of the attitude of independence and the whistleblowing system, including the control environment, the length of the relationship with the client, incentives for whistleblowers, and regulations regarding whistleblower protection.
Disclosure of Transparency, Accountability and Value for Money Concept in Public Sector Financial Management: A Systematic Literature Review Andi Aliyyah Ramadhani Sam; Haliah Haliah; Andi Kusumawati
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.245

Abstract

This study aims to examine the implementation of transparency, accountability, and the concept of value for money in public sector financial management. The method used is a Systematic Literature Review (SLR), selecting relevant articles from the Scopus database published, the research identifies these principles as crucial in enhancing efficiency, effectiveness, and public trust. The results indicate that transparency and accountability play a crucial role in improving public financial governance and significantly contribute to enhanced financial management efficiency and public trust. The concept of value for money, focusing on efficiency, economy, and effectiveness, is essential in ensuring that each budget expenditure provides maximum benefits and proves beneficial in optimizing budget use. However, challenges such as a lack of information transparency, public involvement, and regulatory constraints remain obstacles to its implementation. Therefore, improving the quality of financial information systems and strengthening human resources capacity are essential for achieving better public financial management and enhancing public service quality.
Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature Mustafa, Mifta; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.
The Importance of Internal Audit and Technology Implementation to Prevent Fraud in Era Transformation Digital Mustafa, Mifta; Rosalena Belo Ratte; Amiruddin Amiruddin; Syamsuddin Syamsuddin
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.247

Abstract

Every aspect of life is now easier thanks to technology such as accounting and auditing. Accountants must be able to keep up with trends. Internal audits are used to assess a company's finances. While there are many ways to control conditions that often occur in companies, this study found that internal audits are essential to control these conditions, especially when controlling disruptions with technology. Using a literature review, this study used the results of 31 relevant journals. The results of the study show that the conditions are increasingly diverse. The solution to this problem is that companies must take action by increasing their internal oversight and supporting the advancement of information technology. Internal audits are an important part of maintenance management.
Third-Party Interest Rate Spread Determinant of Bank in Indonesia Suyasa, I Ketut; Manurung, Adler; Usman, Bahtiar
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.248

Abstract

This research examines the determinants of the banks’ third-party interest rate spread. The dependent variable of this research is the banks’ third-party interest rate spread. Independent variables include the bank-specific, macroeconomic, and global condition factors. The bank-specific factors include capital adequacy, unresolved credit, corporate value, operational inefficiency, non-interest income portion, and stocks’ total risk. The reference interest rate and saving propensity are part of macroeconomic factors. The global condition factor uses the COVID-19 pandemic as a dummy variable. The mediating variable uses the banks’ customer trust. The banks’ customer trust consists of depositor trust and debtor trust. The research uses panel data from banks' annual reports, the Indonesian Central Bank (Bank Indonesia), Indonesia's Central Bureau of Statistics (Badan Pusat Statistik), and Yahoo Finance from 2010 to 2022. According to the panel selection and classical test, the Generalize Leases Square Fix Effect Model was chosen for panel data estimation. This research found that unresolved credit, operational inefficiency, and saving propensity significantly affect depositor trust. Unresolved credit, operational inefficiency, saving propensity, and the COVID-19 pandemic significantly affect debtor trust. Capital adequacy, operational inefficiency, saving propensity, stocks’ total risk, the COVID-19 pandemic, depositor trust, and debtor trust significantly affect the third-party interest rate spread. Depositor trust and debtor trust as mediating variables successfully mediated some of the independent variables to influence third-party interest rate spread.
Analysis Of Factors Affecting Debt Policy Sindy Larasasti; Nabila Rahmadayanti; Suci Ramadhani; Marcella Chintya Manao; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.253

Abstract

Debt policy is one of the crucial aspects in financial management both at the country and company level. Understanding the factors that have an impact on debt policy is very important by collecting and processing data on 57 manufacturing companies listed on the IDX and focusing on variables of profitability, liquidity, asset structure, and company growth. The research method used is panel data regression analysis. The results of the fixed effect model selection test resulted from the Chow test and the Hausman test. Profitability has a negative and significant impact on debt policy, company growth has a positive and significant influence on debt policy. While liquidity and asset structure have no significant impact. With a high level of significance, the independent variables affect DER jointly, as shown by simultaneous testing with the F test. The Adjusted R Square result of 67.6914% supports the idea that the model including the independent variables is responsible for most of the variation in DER. Nonetheless, the last variation of 32.3086% is accounted for by other variables not discussed from this study
The Impact of Debt Policy, Profitability, and Company Size on Firm Value Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.260

Abstract

This study aims to analyze the impact of debt policy, profitability, and company size on firm value in companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach, utilizing multiple regression analysis to evaluate the partial and simultaneous effects of the independent variables on firm value. The findings indicate that company size significantly influences firm value, as larger companies often exhibit operational stability and attract greater investor interest. The regression results show that company size (measured by the natural logarithm of total assets) has a t-value of -0.516 with a significance level of 0.610, indicating no direct effect on firm value. Profitability, measured by the gross profit margin, also shows no significant effect on firm value, with a t-value of -1.289 and a p-value of 0.206. Similarly, debt policy, represented by the Debt-to-Equity Ratio (DER), yields a t-value of 1.389 with a p-value of 0.174, suggesting that while debt policy has a positive direction, it does not significantly enhance firm value. The F-test result further confirms that the independent variables do not simultaneously affect firm value, with an F-statistic significance of 0.319 (greater than 0.05). These findings underscore the importance of optimizing company size, as larger firms inherently reflect better operational resilience and investment appeal. Additionally, the results highlight the need for careful management of financial risks associated with debt usage to maintain balance between growth and stability. This study contributes to the field of financial management by providing empirical evidence on the determinants of firm value in the Indonesian context.

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