Author

Ayu Umyana

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Open access Sep 2026

Pengaruh Suku Bunga, Risiko Kredit, dan Likuiditas terhadap Profitabilitas Bank Digital dengan Pertumbuhan Kredit sebagai Variabel Moderasi Tahun 2021–2024

The development of digital banks in Indonesia has not yet been fully accompanied by an adequate understanding of the variables that determine their profitability. This study is designed to examine the extent to which interest rates, credit risk, and liquidity influence the profitability of digital banks, while also eva...

Dela Sagita, R. Pahlevi, Ayu Umyana · Akuntansi · 0 citations

Open access Sep 2026

Pengaruh Likuiditas dan Leverage terhadap Profitabilitas Perusahaan Sektor Industrial dengan Ukuran Perusahaan sebagai Variabel Moderasi

This study aims to analyze the effect of liquidity and leverage on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period, and to test whether company size can moderate this relationship. Using a purposive sampling method, a sample of 96 observations wa...

Jesika Heriyanti, Ayu Umyana, Nella Yantiana · EKONOMIS Journal of Economic... · 0 citations

Open access Aug 2026

The Effect of Audit Committee Characteristics on Audit Report Lag in Industrial Sector Companies Listed on The IDX In 2022 - 2024

This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited...

Anton Phionggestu, Syarif M. Helmi, Ayu Umyana · Jurnal Manajemen Motivasi · 1 citation