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Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 149 Documents
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Analisis Prudence Pada Sektor Makanan dan Minuman di Indonesia Dillak, Vaya Juliana; Yudowati, Siska Priyandini
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.6870

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menguji bagaimana kehati-hatian dipengaruhi oleh risiko gugatan, kepemilikan manajemen, kesulitan keuangan, dan kepemilikan asing. Sebanyak 75 observasi dari perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2016 dan 2020 dipilih sebagai sampel dalam penelitian ini. Data diperoleh dianalisis menggunakan analisis statistic deskripstif serta regresi data panel. Hasil penelitian ini menunjukkan bahwa, berbeda dengan krisis keuangan, kepemilikan manajemen, dan kepemilikan asing yang tidak berpengaruh terhadap prudent, risiko litigasi secara signifikan dan positif mempengaruhi prudent. Secara keseluruhan nilai prudensi pada industry makanan dan minuman mayoritas didominasi oleh perusahaan yang tidak menerapkan prudensi yaitu sebanyak 67%. Penelitian ini memiliki beberapa implikasi praktis yaitu bagi perusahaan yang mempunyai risiko litigasi yang tinggi agar dapat menjaga prudensi dalam pelaporan keuangan, selain itu disarankan agar investor menggunakan temuan-temuan studi mengenai risiko terhadap kehati-hatian sebagai sumber data ketika membuat keputusan investasi. Kata Kunci: Financial Distress; Kepemilikan Asing; Risiko Litigasi; Kepemilikan Manajerial; Prudensi.
Impact of Fintech and Risk Management on The Sustainability Performance of MSMEs (Micro, Small and Medium Enterprises) Safira, Safira; Agustina, Ahadiah; Hidayanti, Nur Fitri; Mukhlishin, Mukhlishin
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10160

Abstract

This study aims to analyse the impact of Fintech and Risk Management on the Sustainability Performance of MSMEs in Mataram City. Using a quantitative approach, this study involved 100 MSMEs that have adopted Fintech services in the sub-district cakranegara and sub-district mataram areas. Data was collected through a 5-point Interval scale-based questionnaire and analysed using multiple linear regression with SPSS software version 22. The results showed that Fintech has a significant effect of 27.8% on MSME Sustainability Performance, while Risk Management has a significant effect of 53%. These findings highlight the importance of digital financial literacy and strategic risk management implementation in supporting MSME business sustainability. This research recommends MSME players to optimally utilise Fintech services and implement structured risk management. In addition, government policies are expected to facilitate digital financial literacy training and provide technical guidance on risk management for MSMEs. With this approach, Fintech will not only improve MSME competitiveness but also strengthen their business sustainability in the digital economy era. Keywords: Financial Technology (Fintech); Risk Management; Sustainability Performance MSMEs.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System Chaerani, Eva Yunadia; Wibowo, Puji
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10282

Abstract

The purpose of this research is to examine the impact of the level of corruption, the level of independence, and audit findings on local government achievement, by considering the maturity of the government internal control system (SPIP) as a moderating variable.  This research uses a quantitative approach with ordinal logistic regression analysis techniques. The total research sample consists of 33 Indonesian provinces in the period 2018-2022. The results showed that the level of independence had a positive impact and audit findings had a negative impact on the performance of sub-national governments, while the level of corruption had no effect on local government performance. In addition, SPIP maturity does not moderate the association between the explanatory variables and the explained variable. This study suggests that the central government needs to fulfill periodic SPIP maturity assessments by local governments and conduct evaluations of the SPIP maturity assessment. Local governments are also advised to strengthen the role of the inspectorate and be more optimal in reviewing sources of revenue. Keywords: Local Government Performance; Level of Corruption; Level of Independence; Audit Findings; SPIP maturity.
Post-Covid-19 Financial Distress Analysis: Insights from Indonesian Transportation Sub-Sector Companies Maharani, Neni; Mulyadi, Nanda Pramayasti; Valdiansyah, Riyan Harbi
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10594

Abstract

The objective of this study is to analyze the prediction of financial distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023 using four prediction models: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score), and Grover (G-Score). The study will calculate the level of accuracy. The analysis utilizes secondary data, specifically financial reports from 12 companies, constituting a total sample of 36. The findings indicate that the Zmijewski and Grover model exhibits the highest accuracy rate of 76%, followed by zmijewski with 71%, springate with 46%, and Altman with 26%. These results suggest that the Zmijewski and Grover model is appropriate model for use in the transportation sub-sector in Indonesia during the observed period. The implications of this research suggest that Zmijewski and Grover's model can be utilized by companies to evaluate financial conditions proactively, by investors to assess investment risks, and by regulators to ensure the stability of the transportation sub-sector. However, this study also underscores that Zmijewski and Grover's model cannot be generalized to all sectors, emphasizing the necessity for further research to test the model in other sectors by considering both financial and non-financial variables. Keywords: Financial Distress; Accuracy; Post-covid; DAR; Net Profit.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
AN ANALYSIS OF MONITORING PRACTICES OF SUPERVISION RESULTS FOLLOW-UP (TLHP) Fitriani, Nanda Alivia; Wijayanti, Anita
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.10667

Abstract

This research analyzes the flow of TLHP monitoring implementation by APIP based on existing regulations. Then identify the obstacles faced and what policies APIP has implemented in the process of accelerating the completion of audit findings using Edward's Theory of Policy Implementation III. Data and information were obtained by conducting observations, interviews and documentation with two heads of division and two implementing employees at APIP "X" in Province "X" which was determined using purposive judgment. This research found that the main obstacles in completing TLHP were policy weaknesses, limited resources, and weak bureaucratic structures so that coordination between auditors and auditees was not yet effective. The results of this research also show that there are still obstacles for which there is no policy to improve, namely a lack of resources and a weak bureaucratic structure. Apart from that, it is important to add basic regulatory elements to Edward III's Implementation Theory so that policy implementation is more focused. This research has implications for the development of Edward's Theory of Policy Implementation III and provides necessary recommendations for APIP in the process of accelerating the completion of audit findings. Keywords: Internal Supervision; TLHP Monitoring; Edward's Theory of Policy Implementation III.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Modeling Risk-Based Stock Portfolio: Evidence from Long Time Series Cahyadin, Malik; Riesendra, Luthfi Aradhana; Sarmidi, Tamat
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11110

Abstract

The judicious selection of a stock portfolio necessitates a meticulous and precise analysis of risk and return levels. Therefore, this study employs a simulation model to generate a practical and optimally diversified stock portfolio by considering risk level. Secondary data were employed on 952 Indonesian stocks and 4 global ETFs across four stages cover historical data, liquidity, risk-return performance, and fundamental indicators during 1st March 2007– 1st March 2025. Sharpe Ratio Maximization (SR Max) and Risk Parity (RP) methods were utilized. The findings reveal that during all daily data SR Max exhibited a Compound Annual Growth Rate (CAGR) of 16.15%, a volatility of 17.39%, and a drawdown of -39.11%. Meanwhile, RP recorded CAGR of 12.81%, a volatility of 13.24%, and a drawdown of -32.98%. By considering risk analysis, SR Max is appropriate for investors who accept high levels of risk in pursuit of significant growth opportunities. Conversely, RP is better suited to investors who prioritise stability and are willing to accept lower returns. Furthermore, the implication stimulates investors able to formulate a more rational and sustainable asset allocation strategies. In addition, the financial authority should pay more attention on the financial market stability. Keywords: Stock Portfolio; Risk Parity; Sharpe Ratio; Investor Decision Making.

Page 15 of 15 | Total Record : 149

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