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All Journal E-Jurnal Akuntansi Universitas Udayana Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Journal of Applied Sciences in Accounting, Finance, and Tax
Tio Waskito Erdi
Akuntansi Politeknik YKPN, Yogyakarta
Economics, Econometrics & Finance

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CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable Tio Waskito Erdi; W Agustin; S A G Pradana; Theresia T
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.289 KB) | DOI: 10.31940/jasafint.v5i2.95-104

Abstract

The CAMEL ratio is one of the analytical tools to predict bankruptcy in a bank or what is commonly referred to as financial distress. The condition of financial distress is influenced by many factors, one of which is the size of the firm. This study examines the effect of the three components in the CAMEL ratio, namely capital adequacy, profitability, and asset quality on financial distress. Firm size will be used as a variable that moderates the relationship between the three components in the CAMEL ratio to financial distress. The method used is Moderated Regression Analysis (MRA) with the object of research being banks listed on the Indonesia Stock Exchange from 2016 to 2020. The results of this study prove that capital adequacy and profitability have a negative effect on financial distress, while asset quality has no effect. to financial distress. Firm size is able to moderate the relationship between capital adequacy and profitability with financial distress, but is unable to moderate the relationship between asset quality and financial distress.
Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi Tio Waskito Erdi
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.613

Abstract

This study aims to analyze financial literacy, lifestyle, and the consumptive nature of online loans with financial inclusion as a moderation. In research conducted, a person's decision to take a loan online can be measured using the Partial Least Square (PLS)-based Structural Equation Modeling (SEM) method. This research design is quantitative, with the population in this study being individuals who make loan decisions online. The sample selection technique used purposive sampling with data collection methods in the form of a questionnaire (questionnaire) with a total of 100 respondents. The results showed that financial literacy and lifestyle variables had a positive effect on online loans, consumptive nature had a negative effect on online loans, while financial inclusion could moderate financial literacy, lifestyle, consumptive nature of online loans
Perilaku keuangan, dan locus of control, memengaruhi keputusan investasi dengan literasi keuangan sebagai moderasi Evieana R Saputri; Tio Waskito Erdi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The research conducted aims to test the influence of the variables contained in the study. This research was conducted from February to May 2023.  Data collection was carried out using a questionnaire.  The sample used in this study were students majoring in accounting in Yogyakarta, and the respondents in the study totaled 250 people with purposive sampling technique. The analysis technique used used the Structural Equation Model (SEM) based on Partial Least Squares (PLS). The results showed that financial behavior affects investment decisions, locus of control has a positive effect on investment decisions. Financial literacy is able to strengthen the relationship between financial behavior on investment decisions, and financial literacy is able to strengthen the relationship between locus of control on investment decisions. Based on the results of the analysis of the research that has been tested, it can be concluded that financial behavior, locus of control, and financial literacy affect investment decisions. The existence of financial literacy as moderation can strengthen the relationship between financial behavior variables and locus of control on investment decisions.
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator Tio Waskito Erdi; Ratna Puji Astuti
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p11

Abstract

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
Analisis Faktor Financial Behavior pada Mahasiswa Akuntansi Evieana Riesty Saputri; Tio Waskito Erdi; Andriono Eko Yuniarto
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p11

Abstract

The aim of this research is to determine the factors that influence the financial behavior of accounting students. The population in this study were all students majoring in accounting in Yogyakarta Special Region Province, fourth semester and above. The sampling technique used was multistage random sampling so that a sample of 150 people was obtained. The test carried out using Smart-PLS is using the outer model and inner model. The research results show that financial literacy, parental involvement, self-efficacy, and overall social status influence the financial behavior of accounting students. Keywords: Financial Literacy; Parental Involvement; Self-efficacy; Social Status; Financial Behavior
Co-Authors Andriono Eko Yuniarto Evieana R Saputri Evieana Riesty Saputri Ratna Puji Astuti S A G Pradana Theresia T W Agustin