Ekonomi Digital

Analisis Risiko Penggunaan Mesin DIGICS terhadap Keamanan dan Kepercayaan Nasabah pada Layanan Perbankan Digital

2026-01-06T08:07:49+00:00

Tujuan ― Penelitian ini bertujuan untuk menganalisis risiko operasional dan keamanan pada mesin perbankan swalayan hibrida seperti DigiCS, serta dampaknya terhadap persepsi keamanan, kepercayaan, dan kepuasan nasabah menggunakan teori TAM dan Commitment Trust.

Metode ― Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan pedoman PRISMA 2020. Kajian dilakukan terhadap 11 artikel jurnal peer-reviewed yang relevan dan dipublikasikan dalam kurun waktu satu dekade terakhir (2015–2024).

Hasil ― Hasil sintesis literatur menunjukkan bahwa risiko yang diidentifikasi mencakup ancaman siber seperti phishing dan malware, disrupsi operasional berupa kegagalan sistem, serta risiko fisik yang khas pada mesin swalayan, seperti skimming. Literatur secara konsisten menunjukkan bahwa persepsi nasabah terhadap keamanan dan keandalan operasional merupakan fondasi utama dalam membangun kepercayaan. Selanjutnya, kepercayaan berperan sebagai variabel mediasi yang secara konsisten dikaitkan dengan peningkatan kepuasan nasabah dalam layanan perbankan digital.

Implikasi ― Temuan ini memberikan wawasan strategis bagi lembaga keuangan untuk mengembangkan kerangka kerja mitigasi risiko yang terintegrasi, memastikan inovasi teknologi tidak hanya meningkatkan kemudahan tetapi juga memperkuat kepercayaan dan kepuasan nasabah.

Orijinalitas ― penelitian ini menganalisis lanskap risiko gabungan (fisik dan digital) dari mesin swalayan hibrida seperti DigiCS, dan secara komprehensif memodelkan peran kepercayaan sebagai variabel mediasi krusial antara persepsi keamanan dan kemudahan dengan kepuasan nasabah.

The Effect of Financial Distress and Transfer Pricing on Tax Avoidance: The Moderating Role of Gender Diversity in Indonesian Mining Companies

2026-01-03T00:43:12+00:00

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange

Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses

Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance.

Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress

Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure

Analisis Determinasi Underpricing Saham pada Saat Initial public offering (IPO) di Bursa Efek Indonesia

2026-01-03T00:41:08+00:00

This study examines the influence of profitability, capital structure, firm size, underwriter reputation, public share ownership, and stock market conditions on IPO underpricing in Indonesia during the period from 2022 to 2024. It addresses a research gap by exploring the dynamics of the Indonesian capital market in the post-pandemic context, an area that has received limited scholarly attention. By incorporating both financial and non-financial variables into a comprehensive analytical model, this study provides a more integrated perspective on the determinants of underpricing. The sample comprises 84 firms selected through purposive sampling, and the data were analyzed using multiple linear regression.

The findings indicate that profitability, underwriter reputation, and market conditions have a significant negative effect on underpricing, while capital structure has a significant positive effect. Firm size and public share ownership are not found to have a significant influence. These results highlight the importance of financial signals and reputational factors in shaping investor perceptions during IPO pricing. The study offers a theoretical contribution to Signaling Theory and provides empirical insights for the literature on IPOs in Indonesia in the post-pandemic period.Keywords: Initial public offering (IPO), Underpricing, Profitability, Capital Structure, Firm Size, Underwriter Reputation, Oversubscription, Public Shareholding, Stock Market Conditions.

Pengaruh Penerapan E-Audit Dan Etika Auditor Terhadap Kualitas Audit Dengan Auditor Fee Sebagai Pemoderasi

2025-07-28T16:04:08+00:00

This study examines the influence of e-audit, auditor ethics, and auditor fee on audit quality, as well as the role of auditor fee as a moderating variable. Through a quantitative research method with a 1-5 Likert scale questionnaire on 96 auditors working at Public Accounting Firms (KAP) in DKI Jakarta Province selected through convenience sampling and calculated using the Cochran formula, data were collected for descriptive and inferential analysis using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) version 3 application. The results show that e-audit, auditor ethics, and auditor fee individually have a positive and significant effect on audit quality. However, auditor fee negatively moderate the relationship between e-audit and audit quality, reflecting that cost pressures can hinder the optimization of digital audit technology. Conversely, auditor fee strengthen the influence of auditor ethics on audit quality, confirming the importance of adequate compensation in maintaining auditor integrity and professionalism. The practical implications of this study emphasize the need for strategic investment in digital audit technology training, proportional adjustment of fee structures, strengthening the culture of professional ethics through certification, supervision, and training to maintain more reliable and accountable audit quality.

Corporate Social Responsibility dalam Memediasi Pengaruh Green Accounting dan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Energi di Indonesia

2025-07-25T08:09:09+00:00

Sustainability practices and sound corporate governance have become crucial in improving financial performance, particularly in the energy manufacturing sector, which has a significant environmental impact. This study aims to analyze the role of Corporate Social Responsibility in mediating the influence of Green Accounting and Good Corporate Governance on financial performance in energy manufacturing companies in Indonesia. CSR is positioned as a mediating variable that connects sustainability practices and governance to financial performance, which is measured using Return on Assets. This research employs a quantitative approach using secondary data from 27 companies based on annual reports covering the period 2020–2024. The findings indicate that Green Accounting and GCG have a significant influence on CSR, and that Corporate Social Responsibility positively affects financial performance. These results provide practical implications for companies in formulating sustainability strategies, and serve as a reference for investors and regulators in assessing the quality of corporate governance and social responsibility.

RISK MANAGEMENT, CORPORATE GOVERNANCE, AND FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN COMMERCIAL BANKS (2020–2024)

2026-01-09T07:12:29+00:00

This study examines the effects of risk management and corporate governance on the financial performance of Indonesian commercial banks. Unlike prior studies that examine risk management and corporate governance separately, this study integrates both dimensions within a unified empirical framework to explicitly capture their joint influence on bank profitability. Using balanced panel data from 43 banks listed on the Indonesia Stock Exchange over 2020–2024 (215 firm-year observations), this study employs panel regression with a Random Effects Model. Financial performance is proxied by return on assets (ROA). Risk management and corporate governance are represented by key indicators reflecting credit risk, market risk, liquidity risk, and corporate governance. The results show that asset quality and leverage discipline are critical determinants of bank profitability, as credit risk, financial leverage, and board size negatively and significantly affect ROA, while bank size has a positive and significant effect, whereas other risk buffers and governance attributes are insignificant. These findings highlight that bank profitability in Indonesia is more strongly associated with asset quality, leverage discipline, operational scale, and board efficiency than with other risk buffers and formal governance attributes. The study provides practical implications for bank management in strengthening credit risk control and capital structure discipline, and for regulators in emphasizing governance effectiveness to support sustainable bank performance.