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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Manajemen Teori dan Terapan Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MABIS: Manajemen dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Bram Hadianto
Universitas Kristen Maranatha
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

 1 
Debt Policy, Reputable External Auditor, Company Size, And Profit Quality Barnabas Tridig S.; Bram Hadianto; Indra Purnama Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1864

Abstract

The financial report describes company performance before the users: public investors and creditors. Moreover, this report must deliver superior profits to display the beneficial information. For this reason, this study attempts to know its determinants by utilizing causing factors, like debt policy and reputable external auditors as the primary variable and company size as the control. Besides, this study sets the companies in the retail trade industry in the Indonesian capital market from 2013 until 2018 as the population, where a simple random sampling technique is utilized to grab the samples. After that, this study employs the regression model and related statistical features to check the intended hypotheses. After examining them statistically, this study reveals that debt policy and the company size affect profit quality positively. However, reputable external auditors do not influence this quality.
Institutional Proprietorship, Audit Committee Size, and the Reputable Auditor Selection: Evidence from Indonesia Indriana Damaianti; Bram Hadianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2408

Abstract

This study is presented to investigate the effect of institutional proprietorship and audit committee size on the propensity of the companies to select outside auditors affiliated with the big four and know the accuracy of prediction based on these determinants. Following several previous scholars, this study uses the company size as the control variable. Furthermore, the logistic regression model and matrix classification are employed to answer the research intention by employing the Indonesian non-financial companies in the LQ45 index from 2014 to 2018 as the population. Moreover, to search for the total samples of 21 and take them from the populace, this study uses the Slovin formula with an inaccuracy border of 10% and a simple random sampling technique. Once examining the data, this study finds that institutional proprietorship and audit committee number positively affect the corporate propensity to choose the auditor affiliated with the big four. Similarly, this tendency happens in the firm size as the control variable. Additionally, the accuracy of grouping prediction of the firms using reputable and non-reputable auditors based on these determinants is 90.50%, 95.2%, 90.5%, 85.7%, and 85.7% for 2014, 2015, 2016, 2017, and 2018.
Financial Leverage, Firm Size, Company Age, and Earning Persistence: Evidence From Indonesia Sinta Setiana; Bram Hadianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3311

Abstract

Everlasting earnings are needed for the firms to continue their business, and it becomes an expectation for the stakeholders, such as creditors, shareholders, and managers. Therefore, this study intends to prove the determinants of these earnings persistence. At least three factors are available based on the literature review: financial leverage, firm size, and company age. To make the study focus, it treats financial leverage as the primary variable, and the others become the control. By utilizing the quantitative design based on statistical testing, this study attempts to answer this issue. This study uses the firms in the infrastructure, utilities, and telecommunication sectors in the Indonesian capital market as the population and samples, the probability of t-statistic in the regression model to examine the prearranged hypotheses to achieve this destiny. Once analyzing the data from 2016 to 2019 of 25 companies taken by the simple random sampling technique, this research demonstrates that financial leverage and company age negatively influence this persistence; however, company size exhibits a positive impact. Based on the primary relationship evidence, this study suggests that firms reduce debt levels to avoid future failure, technical insolvency, and bankruptcy. Therefore, they can create earnings persistence from their managed business.
Financial Literacy, Attitude, Internal Control Locus, and Money-Associated Behavior of Undergraduate Students Oktavianus Marbun; Bram Hadianto; Ana Mariana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3396

Abstract

Financial literacy becomes the guideline for its users to perform financially well. As educated users, undergraduate business students are expected to behave well in managing their money. Furthermore, to test this tendency, this study employs the financial attitude and internal control locus as additional determinants. This research also takes 150 students in the management department of business faculty at Maranatha Christian University as a population. Considering some batches utilized, this study employs stratified random sampling to take the samples. Besides, this study uses a survey method to obtain their response related to demographic and academic features, covariance-based structural equation model, and the related statistic: the probability of critical ratio to analyze the data and examine the first, second, and third hypotheses. After testing them, this investigation concludes that the more financially literate the students are, the more they behave financially. With a better financial attitude and internal control locus, the students can manage their money well.
Co-Authors Ana Mariana Asyrafil Herza Dagustani Barnabas Tridig S. Casuarina Putri Benedicta Sihombing Catherine Suyanto Dini Iskandar Dini Iskandar Hendrik Hendrik Herlina Herlina Ika Gunawan Indra Purnama Setiawan Indriana Damaianti M. Sienly Veronica Martalena Martalena Martalena Martalena Niken Angginia Nastiti Suwarno Oktavianus Marbun Peter Peter Renate Severita Hapsariny Rosemarie Sutjiati Njotoprajitno Rully Arlan Tjahyadi Sabrina Wissen Shafira Putri Kurniawan Sinta Setiana Sinta Setiana Trishya Yuwana Yosephine Carolina