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Ratna Septiyanti

Publications (5)

The Effect of Fundamental Factors in Pandemic Context on Earnings Response Coefficient

Selvi Indrawati, Ratna Septiyanti & Fitra Dharma · Asian Journal of Economics, Business and Accounting · 2023

Fundamental factors are important factors for investors in viewing the condition of the company. Especially the Earnings Response Coefficient is the interesting indicator for investors to watch. This study aims to analyze empirical evidence of firm size, Debt Equity Ratio, and Pr...

Open access Research Article 10.9734/ajeba/2023/v23i11981

The Effect of Audit Quality, Financial Reporting Aggressiveness and Tax Aggressiveness on the Cost of Debt in Southeast Asia

Fitriana Kurniati, Ratna Septiyanti, Reni Oktavia, . Lindrianasari & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study aims to analyze the effect of audit quality, financial reporting aggressiveness and tax aggressiveness on the cost of debt (study on Southeast Asian pharmaceutical companies). This research is interesting to study where different with other research of this research us...

Open access Research Article 10.9734/ajeba/2022/v22i2230708

Financial Performance Analysis of Manufacturing Companies Listed on the IDX Before and During Covid-19

Putri Milenia Wijaya, Ratna Septiyanti & Yenni Agustina · Asian Journal of Economics, Business and Accounting · 2022

Aims: Comparing and analyzing manufacturing companies listed on the IDX (Indonesian Stock Exchange) before and during the global financial crisis due to Covid-19 for the 2015-2021 period. Study Design: This study uses quantitative descriptive method. Place and Duration of Study:...

Open access Research Article 10.9734/ajeba/2022/v22i2030676

The Effect of Company Size, Dividend Policy and Profitability on Company Value: Comparative Analysis before and during the Coronavirus Disease-19 Pandemic

Sinta Mayang Sari, Ratna Septiyanti & . Komaruddin · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to provide empirical proof of the effect of firm size, dividend policy, and profitability on the company value before and during the Covid-19 pandemic. Study Design: This study used a quantitative descriptive method. Place and Duration of Study: Indonesia St...

Open access Research Article 10.9734/ajeba/2022/v22i1830651

Whistleblowing System and Fraud Prevention: A Literature Review

Bella Chenia Meitasir, Agrianti Komalasari & Ratna Septiyanti · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study examines previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. Study Design: This study reviews the literature on fraud prevention available in various databases. Place...

Open access Research Article 10.9734/ajeba/2022/v22i1830644