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All Journal JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan International Journal of Finance Research International Journal of Community Service & Engagement Operations Research: International Conference Series Jurnal Locus Penelitian dan Pengabdian Journal of Artificial Intelligence and Digital Business Digital Business Tren Bisnis Masa Depan Journal of Accounting Inaba Inaba of Community Services Journal
Febriyanti, Diah
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Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL DI INDONESIA Septiani, Rezy Christine; Febriyanti, Diah
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 18 No 1 (2024): APRIL 2024
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v18i1.46635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risiko kredit (Non-Performing Loan atau NPL), risiko likuiditas (Loan to Deposit Ratio atau LDR) dan Good Corporate Governance (jumlah komisaris independen, jumlah komite audit dan jumlah direksi) terhadap kinerja perusahaan (Return on Asset atau ROA) pada perbankan konvensional di Indonesia. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling dengan jumlah sampel bank sebanyak 14 bank konvensional di Indonesia dengan periode penelitian tahun 2015-2022. Analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan alat analisis menggunakan IBM Statistik 25. Hasil penelitian ini menunjukkan variabel risiko kredit berpengaruh negatif terhadap kinerja keuangan. Variabel risiko likuiditas tidak berpengaruh terhadap kinerja keuangan dan GCG berpengaruh positif terhadap kinerja keuangan perbankan.
AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Febriyanti, Diah; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Lestari, Dinda; Syarif , Devyanthi; Febriyanti, Diah; Sajekti, Tjipto; Sugiantoro, Dwi
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022. 
EXPLORING SELF-POTENTIAL IN THE COMPETITION OF THE DIGITAL AGE Ekanesia, Pratidina; Febriyanti, Diah; Jauhary, Zakiyah Aulia Sabrina Hanifah; Febrianti, Risma; Athallah, Squall Fikri
Inaba of Community Services Journal Vol. 2 No. 1 (2023): Volume 2 No. 1, June 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v2i01.194

Abstract

The era of digital technology had a major impact on the development of the world of education and the world of work. With the digital era accompanied by the conditions of the COVID-19 pandemic, there is no certainty in the world of work. This causes students and parents to experience confusion in making future career plans. High school students are in the exploratory stage which will be faced with choices related to their careers. There needs to be careful thought and preparation so that career planning can be well prepared, by recognizing and developing one's potential. To answer these problems; Workshop activities regarding exploring self-potential and discussing management and business faculties, talk shows, and discussing the personality and upbringing of parents were carried out for 2 hours in class XI IPS 1 SMA 11 Bandung. This activity received a positive response and appreciation from the school because the event ran smoothly and was beneficial for students.
Influence of company size, debt to equity ratio, current ratio, managerial ownership on earnings quality Luahambowo , Nuryah Jasmine; Febriyanti, Diah
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out and analyze how company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership have developed on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange in 2015-2022, and whether there is an influence The Influence of Company Size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange 2015-2022, both partially and simultaneously. The research method used in this research is a quantitative research method with a descriptive and verification approach. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesian Stock Exchange. Sampling used a purposive sampling method and obtained a sample of 5 Non-Cyclicals Companies in the Food and Beverage Sub Sector listed on the Indonesian Stock Exchange. The data analysis techniques used in this research are the Classical Assumption Test, Multiple Linear Regression Test, Pearson Correlation Coefficient Test, Determination Coefficient Analysis, and Hypothesis Testing. The results obtained were that company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership simultaneously had no effect on Earnings Quality where Fcount < Ftable, namely 0.889 < 2.64. The coefficient value of determination of independent variable influence as much as 9.2% on Earnings Quality, this shows that another 90.8% influenced by other factors that are not used in this research.
The Effect of Debt to Asset Ratio, Firm Size, Audit Committee, and Audit Tenure on Audit Delay (on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2016-2023 Period) Setiawati, Lutfi; Febriyanti, Diah; Syarif, Devyanthi
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2544

Abstract

Company, Debt to Asset Ratio (DAR), Audit Committee, and Audit Tenure. The research method used is quantitative with a descriptive and verification approach. Secondary data used were obtained from the annual financial reports for 2016-2023 in the property and real estate sector, accessed through the official pages of IDX and related companies. This study uses a purposive sampling technique, which resulted in 15 companies that met the criteria as research samples from a total population of 93 companies. The study's results indicate that audit tenure has a partially significant effect on audit delays. In contrast, DAR, company size, and audit committee do not have a partially significant effect on audit delays. However, simultaneously, the audit committee, audit tenure, company size, and debt-to-asset ratio affect audit delays.
Influence Net Profit Margin, Debt to Equity Ratio, Return on Assets and Current Ratio Against Effective Tax Rate: (In Sub Sector Companies Coal Mining Companies Listed on the Indonesia Stock Exchange 2016-2023) Melanie, Melanie; Febriyanti, Diah
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2645

Abstract

Tax is one of the main sources of funding for the Indonesian economy, where taxes are very important in supporting Economic and social development activities that require large funds. Therefore, the government tries to pick up taxes until it reaches the optimal point. Although various tax reform efforts have been made to increase state revenue, challenges still become problems that cause reception tax not yet reach the potential maximum. Research aims to analyze the influence of Net Profit Margin (NPM), Debt to Equity Ratio (DER), Return On Assets (ROA), and Current Ratio (CR) to Effective Tax Rate (ETR) on Sub- Sector Companies Coal Mining listed on the Indonesia Stock Exchange 2016-2024. Method research used is quantitative with an approach descriptive and verifiable with the type of data used, namely secondary data. Data collection techniques are obtained from the Annual Report on sub-sector companies in coal mining listed on the Indonesia stock exchange for the period 2016-2023 through the official Indonesia stock exchange and companies. Samples were taken using purposive sampling, namely election samples based on criteria appropriate to objective research. Based on criteria applied from 21 sub-sector companies in coal mining from 2016-2023, there are 7 Sub - sector companies mining that can made into the sample in research this is for measure the magnitude influence sample to be done a study using assumption test classic analysis multiple linear regression, analysis coefficient Person Correlation ( Product Moment ) and analysis coefficient determination ( R^2) and testing hypothesis in the form of Partial Test (t-test) and Simultaneous Test ( F test ). Data processing using the application Statistical Product and Service Solution version 30.0. Through the Partial Test (t-test), the results of the research show that the variable Current Ratio is influential and significant to the Effective Tax Rate. In addition, through coefficient test results determination ( R^2) shows the influence of the variables Net Profit Margin, Debt to Equity Ratio, Return on Asset, and Current Ratio to Effective Tax Rate by 28.09%.
The Influence of Audit Committee, Debt to Equity Ratio, Firm Size, and Audit Tenure on Audit Delay: (Case Study on Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016-2023) Octaviani, Vina; Febriyanti, Diah
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2646

Abstract

This study examines the effect of audit committee, debt to equity ratio (DER), firm size, and audit tenure on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2023. The research sample consisted of 11 companies that met specific criteria, with data analyzed using descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, and partial and simultaneous hypothesis tests. The study's results indicate that the audit committee has a significant effect on audit delay, which means that the more audit committee members there are, the less likely an audit delay is. On the other hand, debt to-equity ratio and firm size does not have a significant effect on audit delay. However, audit tenure is proven to have a significant negative effect on audit delay, where the longer the audit tenure, the less likely there is a delay in the audit process. Simultaneously, these four independent variables affect audit delay. The results of this study provide implications that energy sector companies in Indonesia should pay attention to the audit committee's role and audit tenure to speed up the audit process and reduce audit delay
Pengaruh CR, PBV, Institutional Ownership dan Public Share Ownership Terhadap Accounting Conservatism Widjaya, Rizky; Febriyanti, Diah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1759

Abstract

Makalah penelitian ini menyelidiki pengaruh berbagai variabel keuangan dan kepemilikan terhadap konservatisme akuntansi dalam industri farmasi. Secara khusus, penelitian ini berfokus pada bagaimana rasio lancar, harga terhadap nilai buku, kepemilikan institusional, dan kepemilikan saham publik memengaruhi praktik akuntansi konservatif. Penelitian ini menggunakan metode analisis kuantitatif, menganalisis laporan keuangan dari sampel 56 perusahaan farmasi yang mencakup periode 2017 hingga 2024. Temuan penelitian mengungkapkan bahwa jika dipertimbangkan secara individual, tidak satu pun dari variabel-variabel ini yang secara signifikan memengaruhi tingkat konservatisme akuntansi. Namun, jika diperiksa secara kolektif, variabel-variabel ini menunjukkan efek gabungan yang signifikan, mencakup sekitar 16,3% dari variasi tingkat konservatisme yang diamati di seluruh sampel. Hasil ini menunjukkan bahwa meskipun masing-masing faktor mungkin tidak secara independen memengaruhi pilihan akuntansi, interaksinya dapat memiliki implikasi yang signifikan terhadap bagaimana perusahaan di sektor farmasi mengadopsi praktik pelaporan konservatif. Wawasan ini berkontribusi pada pemahaman yang lebih mendalam tentang determinan konservatisme akuntansi dalam industri yang dinamis ini.
Dynamics of Ethical Considerations in Independent Auditor Decisions Febriyanti, Diah; Sudaryo, Yoyo
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4242

Abstract

This study examines the influence of professionalism, independence, and social responsibility on ethical judgment. This research is motivated by the frequent occurrence of audit failures, which are often linked to indications of ethical code violations by public accountants. Audit failure is not only experienced by small and medium-sized public accounting firms but also by firms categorized within the Big Four, which have faced similar cases involving suspected ethical breaches by public accountants. The research method employed in this study is a quantitative approach. The population consists of public accountants in Bandung. The sampling technique used is purposive sampling. Based on this technique, 56 public accountants met the criteria during the observation period. Hypothesis testing was conducted using multiple regression analysis. The results indicate that professionalism, independence, and social responsibility significantly influence ethical judgment. The higher the levels of professionalism, independence, and social responsibility, the better the moral judgment of public accountants.
Co-Authors Andre Suryaningprang Arief Yulianto Athallah, Squall Fikri Dayona Ismail, Gurawan Ekanesia, Pratidina Febrianti, Risma Ferry Kosadi Firdaus, Muhammad Al Rizal Hakim Natigor Sipahutar, Dayan Hamdani, Deni Jauhary, Zakiyah Aulia Sabrina Hanifah Karunia Antika, E Landitha Lestari, Dinda Luahambowo , Nuryah Jasmine Melanie Melanie, Melanie Nur Sumawidjaja, Riyandi Octaviani, Vina Palupi Permata Rahmi Riyandi Nur Sumawidjaja Septiani, Rezy Christine Setiawati, Lutfi Situngkir, Siska Silvia M. Sugiantoro, Dwi Surachman Surjaatmadja Susila Nengsih, Santi Syarif , Devyanthi Syarif, Devyanthi Tjipto Sajekti Widjaya, Rizky Yoyo Sudaryo Zulfiqar, Mochammad