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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi, Manajemen, dan Bisnis Intelektual : Jurnal Penelitian Dosen Akuntansi

Sumaryo

Sekolah Tinggi Ilmu Ekonomi PPI, Banten, Indonesia

Author-ID : 10115883

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Articles

Pengujian Cost Agent terhadap Kinerja Keuangan Suharyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examine the effect of solvability on financial performance and agency costs moderating the effect of solvency on financial performance in a developing country, Indonesia. Background Problems: Does agency costs moderate the relationship that affects solvabilty on financial performance. Novelty: The Cost Agency (CA) aspect is one of the important keys to CG and an entry point for Stakeholders in mining companies in Indonesia, because there is little information on CA. Research Method: Data is collected from financial reports published on the Indonesia Stock Exchange, company performance is measured using data accounting and market indicators, agency costs are measured by the ratio of operational costs to total sales, testing for SPSS applications and purposive sampling methods are used for data analysis. Finding/Results: Stakeholder theory in explaining the influence of solvency on financial performance. Agency fees have a considerable influence on solvency on company performance, namely agency fees moderate the relationship between solvency and financial performance. Conclusion: These results are key evidence from a developing country, Indonesia to support the stakeholder theory argument which provides significant insights for managers in the mining sector.

Short Term Return and Agency Cost Suharyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Pendahuluan/Tujuan: Untuk menguji pengaruh kinerja keuangan terhadap short term market return dan biaya agensi memoderasi pengaruh kinerja keuangan terhadap short term market return di negara berkembang, Indonesia. Latar Belakang Masalah: Apakah biaya keagenan memoderasi pengaruh positif kinerja keuangan terhadap short term market return. Kebaruan: Pada aspek Cost Agency salah satu kunci penting CG dan pintu masuk pengungkapan informasi perusahaan kepada pihak eksternal dengan pendekatan teori stakeholder. Metode Penelitian: Data dikumpulkan dari laporan keuangan perusahaan sektor pertambangan yang terdaftar di BEI periode 2016–2020. Kinerja perusahaan diukur dengan menggunakan data akuntansi. Biaya keagenan diukur dengan asset turnover ratio. Pengujian untuk aplikasi SPSS 25 dan metode purposive sampling digunakan untuk analisis data. Temuan/Hasil: Teori pemangku kepentingan dalam menjelaskan pengaruh profitablitas dan likuditas terhadap kinerja keuangan. Biaya keagenan memiliki pengaruh yang cukup besar terhadap short term market return dan biaya keagenan memoderasi profitablitas dan likuditas terhadap kinerja keuangan. Kesimpulan: Hasil ini adalah bukti kunci dari negara berkembang, Indonesia untuk mendukung argumen teori pemangku kepentingan. Hasilnya memberikan wawasan yang signifikan bagi para manajer di sektor pertambangan.

Kandungan Informasi Cum Date Right Issue dan Market Performance Sukiranto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examines the effect Cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Background Problems: Does gap effect cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Novelty: The Cum date right Issue aspect, one of the important keys to the information content with the stakeholder theory approach, has not been widely discussed on the Indonesia Stock Exchange with solid results Research Methods: Data was collected from published stock price from the Indonesia Stock Exchange. The study sample consists of several companies from mining sector listed on ISX over the period 2016–2020. market performance is measured using abnormal return and trading stock volume indicator with testing for SPSS 25 apliction and method purposive sampling is used for data analysis. Finding/Results: Stakeholders theory in explaining the effect cum date right issue on abnormal return and volume perdagangan saham. Conclusion: These results are key evidence from an emerging country, Indonesia to support the Stakeholders theory arguments. The results provide significant insights for managers at mining sectors.

Accounting Performance and Sustainable Competitive Advantage in Indonesian Mining Companies Suswandoyo, M. Imam; Sumaryo
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.132

Introduction/Main Objectives: To investigate the accounting performance of Investment Opportunity Set, Company Size, Profitability and Debt to Equity Ratio to the Sustainable competitive advantage of Mining Companies in Indonesia for the 2018-2021 period. Background Problems: The phenomenon of sustainable competitive advantage in Indonesian mining companies has not been a priority in various corporate accountability strategies to stakeholders Novelty: Use of performance-based Sustainable competitive advantage variables in accounting with stakeholder theory and agency theory approaches. Research Methods: This study uses secondary data from Indonesian mining sector companies for the 2018-2021 period, using a purposive sampling method, and data analysis using SPSS version 25. Finding/Results: Accounting performance with Profitability and Debt to Equity Ratio has a significant positive effect on Sustainable Competitive Advantage, but the Investment Opportunity Set proxy has no effect on company size. Conclusion: Accounting performance can be used to measure sustainable competitive advantage. The implication is that management must pay attention to accounting performance in achieving sustainable competitive advantage.

The Power of Sustainable Green Strategy on Companys Financial Performance Sukiranto Sukiranto; Suhariyanto Suhariyanto; Sumaryo Sumaryo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4777

Purpose: This study aims to examine; (1) sustainable green strategy on the company's financial performance (CFP) and (2) the role of Political Connections (PC) as a moderator influence of sustainable green strategy on the company's financial performance (CFP). Methodology/approach: Drawing on Triple Bottom Line Theory, the authors developed and tested hypotheses using secondary data using secondary data from 100 Indonesian mining sector observations from 2017 to 2021. The sample used in this study is purposive sampling, and the analysis uses panel data with Eviews 13. Results/findings: The results show that PC significantly reduces the impact of SGS on CFP. Additionally, the research reveals that PC acts as a pure moderating variable. This is consistent with the Triple Bottom Line theory, which asserts that management must balance the various interests of all life aspects by fulfilling the basic right to water as the main internal resource for achieving CFP. Conclusions: Sustainable green strategy has a negative impact on the CSP. The implementation of the PC provides a positive reinforcement to the relationship between SGS and CFP. Limitations: In Indonesia, the adoption of Workplace Assessment Standards is still mostly optional, which leads to many businesses disclosing information below optimal standards. Contribution: This study offers new insights to green strategy makers in enhancing the monitoring role of mining corporations. The study also adds value to the understanding of predicting CFP by using SGS, and the role of PC as moderating influences of this relationship,particularly in an emerging economy like Indonesia.

Integritas Informasi Keuangan dan Nilai Pasar Perusahaan Suhariyanto Suhariyanto; Sumaryo Sumaryo
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4891

Purpose: This study aims to provide empirical evidence and examine the role of Integrity of Financial Information (IFI), Mining Corporate Governance (MCG), and Audit Quality (AQU) on Corporate Market Value (CMV). Methodology/approach: Based on stakeholder theory, the authors developed and tested hypotheses using secondary data from 120 observations of the Indonesian mining sector from 2019 to 2023. The sample method employed was purposive sampling, and the analysis was conducted using panel data with EViews 13. Results/findings: The results show that Integrity of Financial Information (IFI) has a positive effect on Corporate Market Value (CMV), Mining Corporate Governance (MCG) has a positive effect on Corporate Market Value (CMV), and Audit Quality (AQU) has a positive effect on Corporate Market Value (CMV) in mining companies listed on the IDX during 2019–2023. Conclusions: Companies with high Integrity of Financial Information (IFI), strong Mining Corporate Governance (MCG), and high Audit Quality (AQU) are more likely to increase their Corporate Market Value (CMV) in the context of the Indonesian mining industry. Limitations: The use of MCG proxies with an index of the proportion of independent commissioners, board of directors, and audit committees resulted in a coefficient of determination of only 30.45%. Contribution: This study provides a new approach by applying stakeholder theory to examine the effect of Integrity of Financial Information on Corporate Market Value (CMV) in Indonesian mining companies.

The Effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies Listed on the IDX in 2018-2021 Suhariyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.223

Introduction/Main Objectives: This study aims to examine the effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Background Problems: There is uncertainty regarding the fundamental factors that influence stock prices, which shows inconsistent findings, especially regarding the influence of profitability and capital structure. Novelty: This study offers novelty by examining a different unit of analysis and time period compared to previous research and by incorporating a moderating variable. Research Methods: Using quantitative methods with secondary data from financial statements with samples carried out by purposive sampling and data analysis was carried out using multiple linear regression with the help of SPSS software. Finding/Results: Profitability has a significant effect on firm value, while capital structure does not. Profitability, capital structure, and firm value do not have a significant effect on stock prices. Firm value is also unable to mediate the effect of profitability or capital structure on stock prices. Conclusion: These findings indicate that it is better to assess financial statements from various aspects, not only from profitability and capital structure, in order to obtain a more accurate picture of the company's prospects

Co-Authors Suhariyanto Suhariyanto Suhariyanto Suharyanto Sukiranto Sukiranto Sukiranto, Sukiranto Suswandoyo, M. Imam

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