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<![CDATA[The Influence Of Financial Distress, Sustainability Reporting, Earnings Management On Stock Return ]]>
<![CDATA[Margaret, Margaret]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7661
<![CDATA[This study aims to analyze the influence of financial distress on stock return, the influence of sustainability reporting on stock return, and the influence of earnings management on stock return. The population in the study is all companies in the banking sub-sector based on IDX data in 2023 with a total of 47 companies. Meanwhile, the research sample is 41 companies with purposive sampling techniques. A total of 123 research observations consisting of 41 companies during the 2021-2023 period. The study finds that financial distress and earnings management significantly affect stock return. While sustainability reporting does not have significant effect on stock return.]]>
<![CDATA[The Effect Of Debt To Equity Ratio, Sales Growth On Profitability With Good Corporate Governance As A Moderating Variable In The Manufacturing Sector Listed On The Indonesian Stock Exchange ]]>
<![CDATA[Lestari, Ega Dwi]]>;
<![CDATA[Malini, Helma]]>;
<![CDATA[Wendy, Wendy]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7662
<![CDATA[This study aims to examine the effect of Sales Growth and Liquidity on Profitability with Good Corporate Governance as a moderating variable. This form of research is Causal Associative research. The data collection technique in this research is a documentary study. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period as many as 172 companies. Sampling in this study is using purposive sampling technique. The method of analysis in this study with ordinary Least Square (OLS) panel data regression EViews 12. The results of panel data regression analysis and Moderated Regrassion Analysis (MRA) in this study show that the moderating variable Good Corporate Governance (GCG) has an effect on Debt to Equity Ratio, Sales Growth (SG) has a positive effect on profitability. has no significant effect on profitability. Moderated Regression Test Analysis of DER variables can moderate Good Corporate Governance (GCG) has a positive and significant effect on sales growth. Good Corporate Governance cannot moderate liquidity (CR) has a positive and significant effect on profitability.]]>
<![CDATA[The Influence Of Independence And Time Pressure On Auditors' Ability Detect Financial Statement Fraud With Professional Skepticism As A Moderating Variable ]]>
<![CDATA[Agustin, Sabilla Luthfiannisa]]>;
<![CDATA[Hakim, Luqman]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7859
<![CDATA[Introduction: Financial statement fraud is a serious issue that can undermine the integrity of financial information and public trust. Therefore, understand the factors that influence auditors' ability detect such fraud. Research Methods: This research uses a quantitative approach with a survey method. The sample non-probability sampling used purposive sampling, data auditors working in Public Accounting Firms in South Jakarta. Analyzed using of SmartPLS ver. 4.1 software. Results: Time pressure has a positive effect on auditors' ability detect financial statement fraud, while independence has not effect. Professional skepticism also has a positive effect on auditors' ability detect fraud. However, professional skepticism weakens the relationship between independence and time pressure on auditors' ability detect financial statement fraud. Conclusion: Time pressure and professional skepticism are important factors influencing auditors' ability to detect financial statement fraud. However, while independence has not effect. Professional skepticism also weakens the relationship between independence and time pressure with auditors' ability to detect fraud.]]>
<![CDATA[Community-Based Drinking Water And Sanitation Provision (Pamsimas) In Preventing Outbreaks ]]>
<![CDATA[Naufal, Muhammad]]>;
<![CDATA[Yudhistira, M Halley]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7867
<![CDATA[This study aims to provide empirical evidence regarding the impact of the Community-Based Drinking Water and Sanitation Program (Pamsimas) in preventing outbreaks. The research is based on the critical importance of drinking water and sanitation for human life, particularly in the field of health. Using a difference-in-differences (DID) approach with a staggered implementation design, the study finds that the Pamsimas program has not yet demonstrated a significant impact at the level of reducing outbreak probabilities. The effects of the program remain limited to the outcomes level, including changes in community behavior such as a decreased likelihood of using rivers/lakes/ponds/irrigation channels for drinking water, an increased likelihood of individuals using private latrines, and a reduced probability of water contamination in a village.]]>
<![CDATA[The Impact Of Special Economic Zones On Dropout Rates At The Junior And Senior High School Levels In Indonesia ]]>
<![CDATA[Sihombing, Sandey Cristiany]]>;
<![CDATA[Khoirunurrofiq, Khoirunurrofiq]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7870
<![CDATA[This study aims to analyze the impact of the presence of Special Economic Zones (SEZs) on dropout rates at the junior and senior high school levels in Indonesia. SEZs are place-based policies designed to increase investment, create job opportunities, and stimulate economic growth. However, the increase in job opportunities due to the presence of SEZs may encourage individuals to prioritize working over continuing their education. This study uses panel data from districs/cities in 14 provinces with special economic zones. The study employs the Difference-in-Differences method to estimate differences in school dropout rates between regencies with SEZs and those without. The findings indicate that the presence of special economic zones does not have a significant impact on dropout rates at the junior and senior high school levels in Indonesia.Additionally, this study applies the Propensity Score Matching method to minimize selection bias in determining the control group. The estimation results also indicate that the presence of special economic zones does not have a significant impact on dropout rates at the junior and senior high school levels in Indonesia.]]>
<![CDATA[Board Of Commissioners Characteristics And Financial Statement Fraud In Indonesian Soes ]]>
<![CDATA[Fatimah, Siti]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7886
<![CDATA[This research aims to analyze the influence of the size of the board of Commissioners, the gender diversity of the board of Commissioners, the financial competence of the board of Commissioners, and the political connections of the board of Commissioners on fraudulent financial reports in non-financial SOEs listed on the Indonesia Stock Exchange for the 2018-2023 period. The observation data in this study were 120 observations. The analysis tool uses logistic regression. The results of this study show that board size and gender diversity have a negative effect on financial statement fraud. Financial competence does not have a negative effect, and political connections do not positively affect fraud involving financial statements.]]>
<![CDATA[Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7909
<![CDATA[The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.]]>
<![CDATA[The Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable ]]>
<![CDATA[Ananda, Carisa Dea]]>;
<![CDATA[Abbas, Dirvi Surya]]>;
<![CDATA[Hidayat, Imam]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7992
<![CDATA[The number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports. In terms of numbers, the audit report lag is measured in days. The purpose of this research is to investigate the relationship between auditor industry specialization and audit report latency, as well as the effects of auditor tenure, firm size, and the size of public accounting firms. Using a purposive selection approach, 71 firms were selected for the study's sample from the population of manufacturing enterprises listed on the Indonesia Stock Exchange between 2019 and 2023. For this data analysis, we flipped to Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on audit report lag, business size had a favorable effect, and public accounting firm size had no effect. Although auditor sector specialization can lessen the influence of business size on audit report delay, it cannot offset the impact of public accounting firm size and audit duration in general.]]>
<![CDATA[Factors Influencing Adoption Of E-Wallet Function For International Transaction ]]>
<![CDATA[Saputra, Suyono]]>;
<![CDATA[Yuwono, Wisnu]]>;
<![CDATA[Rachmi, Tio Sania]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7282
<![CDATA[This research focuses on analysing the influence of factors such as Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Risk, and Perceiived Serviice Quality on e-wallet adoption in the context of international transactions. The sampling method used is convenience sampling, withh data collection conducted through a survey using a questionnaire distributed through the Google Form platform. The quantitative approach used in this study, with the Smart-PLS application as a tool for data processing and analysis. The results of this study are expected to provide in-depth insight into the factors that influence the use of e-wallets in carrying out international transactions.]]>
<![CDATA[The Effect Of Inclusiveness And Diversity On The Performance Of Program Employees Through The Quick Reaction Team At The Social Office Jember District ]]>
<![CDATA[Musyaffa, Musyaffa]]>;
<![CDATA[Qomariah, Nurul]]>;
<![CDATA[Martini, Ni Nyoman Putu]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7365
<![CDATA[The role of human resources is becoming increasingly important as it relates to global developments that are full of competitive competition between large and small companies, both private and government companies. One of the ways that organizations can face competition is by empowering and exploring all the potential of their human resources to the fullest. This study aims to test and analyze the significant influence of employee inclusiveness and diversity on the Rapid Reaction Team (TRC) program and the performance of employees of the Jember Regency Social Service, This study uses a quantitative approach. The study population was 193 employees of the Jember Regency Social Service and the sample was taken using saturated sampling technique. The results showed that there was a significant influence of inclusiveness and diversity on the Rapid Response Team (TRC) Program. There is a significant influence of inclusiveness and diversity on employee performance. There is a significant influence of the Rapid Response Team (TRC) Program on employee performance. There is a significant influence of inclusiveness and diversity on employee performance through the Rapid Response Team (TRC) Program.]]>
