Journal of Trends Economics and Accounting Research

Pengaruh Pengendalian Internal dan Penggunaan SIA Terhadap Kualitas Laporan Keuangan Melalui Kinerja Karyawan

Kiswah Nurma Awaliah — 2026-09-30

This research is intended to investigate how organizational control mechanisms and the application of accounting-based information systems contribute to the quality of financial statements, while also considering employee performance acting as an intervening variable. The research is motivated by the relevene of producing high-quality financial reports as a foundation for decision-making, along with the need for effective control systems and optimal utilization of information technology to enhance organizational performance. A quantitative method using a causal research design was applied in this study. Data for this study were gathered by administering questionnaires to 100 staff members who participated as respondents in the selected research site. The analytical procedures were performed using SmartPLS version 4.0. A distinguishing feature of this research is the use of employee performance as a mediating construct. The results reveal that organizational control systems and the adoption of accounting information systems positively and significantly impact workers’ performance (p < 0,05). Furthermore, these variables were also found to positively and significantly affect the quality of financial reports (t = 3,894–4,841; p < 0,001). The study model demonstrated good explanatory power, with an R² value of 0.657 for employee performance and 0.759 for financial reporting quality. Theoretically, this study contributes to the development of accounting literature, while practically, it may serve as a reference for companies in improving financial reporting quality through stronger internal control, better optimization of accounting information systems, and improved staff performance.

Pengaruh ESG Disclosure Terhadap Kinerja Keuangan dengan Keputusan Investasi Sebagai Mediasi

Hayfa Saidah — 2026-09-30

Using investment choices as a mediating variable, this study aims to examine the impact of Environmental, Social, and Governance (ESG) Disclosure on financial performance among companies listed in the IDX ESG Leaders Index for the 2020–2024 period. This study employs an associative research design and quantitative methodology. The sample was selected using purposive sampling, resulting in 12 companies with a total of 60 observations. The Sobel The empirical evaluation relied on a path analytical framework to evaluate secondary data, which included sustainability reports and financial statements. Empirical estimations confirm that ESG transparency exerts no statistically meaningful impact on corporate financial outcomes (p = 0.250), ESG disclosure has a significant effect on investment decisions (p = 0.002), investment decisions do not have a significant effect on financial performance (p = 0.195), and investment decisions do not mediate the effect of ESG Disclosure on financial performance (Z-calculated = 1.216 < 1.96). These findings indicate that ESG Disclosure has not yet been able to improve the accounting-based performance metrics of companies belonging to the IDX ESG Leaders Index, either directly or through investment decisions. This study makes an empirical contribution by demonstrating that ESG disclosure has not emerged as a primary factor explaining variations in financial performance among companies with relatively high levels of ESG disclosure.

Peran Likuiditas, Solvabilitas, dan Profitabilitas dalam Menentukan Kinerja Keuangan Perusahaan Manufaktur BEI 2020–2024

Afrilliya Cholisatunnisa — 2026-09-30

This study aims to examine and analyze the effect of liquidity, solvency, and profitability on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This period covers the COVID-19 pandemic crisis phase through the economic recovery period. This research employs a quantitative method using purposive sampling, resulting in a sample of 30 companies with a total of 150 panel data observations. Data analysis is conducted using multiple linear regression. The results indicate that, partially, liquidity has a positive and significant effect on financial performance, while solvency has a negative and significant effect. Profitability is proven to have a positive and significant effect and is the most dominant variable influencing financial performance. Simultaneously, liquidity, solvency, and profitability significantly affect financial performance, with an explanatory power of 94.1%. The implications of this study suggest that company management should maintain liquidity ratios above a safe threshold, reduce debt levels, and prioritize operational efficiency to enhance profitability, which will directly improve overall financial performance. This study is also expected to contribute by providing recent empirical evidence on the role of liquidity, solvency, and profitability in explaining financial performance during the post-pandemic economic transition period, as well as enriching the literature by integrating Agency Theory, Trade-off Theory, and Signaling Theory.

Analisis Financial Resilience Perusahaan Logistik melalui Arus Kas dan Tren Keuangan Periode 2019-2024

Allya Hana Indah Putrianti — 2026-09-30

This study aims to analyze the financial resilience of logistics sector companies listed on the Indonesia Stock Exchange for the 2019–2024 period through an integrated analysis of cash flow and financial trends. The study employs a descriptive quantitative approach using secondary data in the form of annual financial statements. The sample was selected using purposive sampling, resulting in 6 companies with a total of 36 observations. Financial resilience was analyzed using cash flow indicators such as free cash flow, changes in cash, cash flow ratios, and earnings quality, as well as financial trends including revenue growth, net income growth, and operating cash flow growth. The results indicate that levels of financial resilience vary across companies. The highest free cash flow value reached Rp8.87 trillion, while several companies exhibited fluctuating patterns. The highest cash flow ratio reached 3.39, indicating an excellent ability to meet obligations through operating cash flow, while some companies had ratios below 1. The highest earnings quality reached 61.84, but not all companies were able to maintain its stability. Based on an integrated analysis of cash flow and financial trends, 1 company falls into the “very strong” category, 2 companies into the “strong” category, 2 companies into the “moderate” category, and 1 company into the “weak-moderate” category. The research findings indicate that financial resilience is determined not only by the magnitude of cash flow and earnings but also by the consistency and sustainability of a company’s financial performance.

Pengaruh Kenaikan Tarif PPN 12%, Literasi Keuangan, dan Tingkat Pendapatan terhadap Perilaku Konsumsi Mahasiswa

Hanifah Nur 'Abidah — 2026-09-30

The increase in the VAT rate to 12% may influence the consumption behavior of students with limited income. This study analyzes the effect of the 12% VAT increase, financial literacy, and income level on students' consumption behavior in Madiun. This quantitative survey study defines its population as all students in the Madiun area. The sample of 171 active students was selected through convenience sampling. Primary data were collected using a Likert-scale questionnaire distributed in person and online, then analyzed with multiple linear regression. The 12% VAT increase has no significant partial effect. Financial literacy has a significant negative effect, while income level has a significant positive effect. Together, the three variables are significant and explain 13.4% of the variation in consumption behavior. These findings highlight the importance of strengthening students' financial literacy.

Pengaruh Promosi, Tingkat Suku Bunga, dan Literasi Keuangan terhadap Keputusan Menabung Nasabah

Uun Kurniasih — 2026-09-30

This study aims to determine the effect of promotions, interest rates, and financial literacy on customer saving decisions at PT Bank Rakyat Indonesia (Persero) Tbk, Palembang A. Rivai Branch. The study used a quantitative descriptive approach, with data collection techniques using questionnaires, interviews, and documentation. The sampling technique used Non probability sampling through accidental sampling, with a sample size of 107 respondents. Data analysis was performed using validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination using SPSS. The results showed that promotions had a positive and significant effect on saving decisions, interest rates had a positive but insignificant effect, and financial literacy had a positive and significant effect on customer saving decisions. Simultaneously, promotions, interest rates, and financial literacy had a significant effect on saving decisions. The Adjusted R Square value of 0.501 indicates that the variables of promotion, interest rates, and financial literacy explain 50.1% of savings decisions, with the remainder influenced by other variables outside the study. This study makes an empirical contribution by demonstrating that the savings decisions of BRI customers are influenced by a combination of promotional factors, interest rates, and financial literacy within the context of specific bank branches.