Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review JASF (Journal of Accounting and Strategic Finance) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management
Kurniawan, Firdaus
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Influence of Board Gender Diversity, Board Size, Return on Assets, Leverage, And Current Ratio on Forward-Looking Information Disclosures Varian, Muhammad Davin Yuan; Puspawati, Dewita; Kurniawan, Firdaus
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.428

Abstract

This study examines the influence of Board Gender Diversity (BGD), Board Size, Return on Assets (ROA), Leverage, and Current Ratio on Forward-Looking Information Disclosures (FLID) in LQ45 companies listed on the Indonesia Stock Exchange (IDX) that published annual reports from 2020 to 2021. The sample consists of 90 companies over the 2020–2021 period. Based on predetermined criteria and using purposive sampling, a total of 82 companies were selected for analysis. The data were processed using multiple regression analysis with the assistance of SPSS. The results of the study show that: (1) Board Gender Diversity (BGD) has a significant influence on Forward-Looking Information Disclosure; (2) Board of Directors (BOD) does not have a significant influence on Forward-Looking Information Disclosure; (3) Return on Assets (ROA) does not have a significant influence on Forward-Looking Information Disclosure; (4) Leverage does not have a significant influence on Forward-Looking Information Disclosure, indicating that the company’s debt level is not a major consideration in disclosing forward-looking information; and (5) Current Ratio (CR) has a significant influence on Forward-Looking Information Disclosure.
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5246

Abstract

This study aims to examine the inverse relationship between financial performance shortfalls and corporate ESG performance to determine whether companies exploit biases that can be created by using corporate ESG performance as a signaling mechanism. The sample of this study consists of companies listed on the Indonesia Stock Exchange from 2000 to 2023. The final sample includes 450 company-year observations. The results of this study indicate that there is a negative correlation between the decline in short-term financial performance and the company's ESG performance. In addition, corporate stakeholders in developing countries, such as Indonesia, still lack confidence and trust in company’s environmental, social, and governance (ESG) strategies, which contributes to the less effective performance of ESG as a signaling mechanism for companies in Indonesia. In addition to contributing to investor decision-making processes focused on issues related to corporate environmental and social sustainability, the results of this study are also expected to help investors and regulators understand environmental, social, and governance (ESG) activity patterns when companies face financial performance shortfalls. Finally, this study provides theoretical validation of signaling theory in the context of developing countries, specifically Indonesia.  
Kewirausahaan pada atlet judo untuk mempersiapkan masa pensiun Putriani, Santi; Nugraha , Handy; Kuncoro, Trian Gigih; Kurniawan, Firdaus
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 3 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i3.22061

Abstract

Seseorang yang memiliki karier profesional yang sukses di bidang olahraga memiliki karier yang singkat dan harus memiliki perencanaan keuangan di masa depan setelah tidak aktif menjadi atlet. Kabupaten Wonogiri adalah salah satu wilayah di Indonesia yang berpotensi mencetak atlet berprestasi. Salah satu olahraga yang sering menyumbang prestasi adalah olahraga judo. Prestasi atlet judo wonogiri di tingkat nasional seperti PON (Pekan Olahraga Nasional) dan tingkat internasional seperti SEA GAMES. Berdasarkan hasil analisis situasi, mayoritas atlet judo setelah pensiun keadaan ekonominya cenderung tidak sejahtera. Hal tersebut dikarenakan mayoritas atlet judo tidak dapat mengelola keuangannya dengan baik. Salah satu cara untuk mengelola keuangan adalah dengan cara berwirausaha. Hasil dari usaha yang dilakukan bisa digunakan untuk hidup yang lebih berkelanjutan. Oleh karena itu tujuan pengabdian ini adalah memberikan sosialisasi kewirausahaan kepada atlet judo Wonogiri untuk mempersiapkan masa pensiun. Metode pelaksanaan pengabdian ini terdiri dari tiga tahapan yaitu tahap perencanaan, tahap penjadwalan dan tahap sosialisasi. Hasil pengabdian dapat disimpulkan bahwa kewirausahaan dan bisnis digital tidak asing bagi para atlet judo Wonogiri meskipun belum banyak yang mengimplementasikan. Namun setelah dilakukan sosialisasi, para peserta semakin melek tentang kewirausahaan dan bisnis digital serta tertarik untuk mengimplementasikannya di masa yang akan datang.
The Influence of Board Gender Diversity, Board Size, Return on Assets, Leverage, And Current Ratio on Forward-Looking Information Disclosures Varian, Muhammad Davin Yuan; Puspawati, Dewita; Kurniawan, Firdaus
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.428

Abstract

This study examines the influence of Board Gender Diversity (BGD), Board Size, Return on Assets (ROA), Leverage, and Current Ratio on Forward-Looking Information Disclosures (FLID) in LQ45 companies listed on the Indonesia Stock Exchange (IDX) that published annual reports from 2020 to 2021. The sample consists of 90 companies over the 2020–2021 period. Based on predetermined criteria and using purposive sampling, a total of 82 companies were selected for analysis. The data were processed using multiple regression analysis with the assistance of SPSS. The results of the study show that: (1) Board Gender Diversity (BGD) has a significant influence on Forward-Looking Information Disclosure; (2) Board of Directors (BOD) does not have a significant influence on Forward-Looking Information Disclosure; (3) Return on Assets (ROA) does not have a significant influence on Forward-Looking Information Disclosure; (4) Leverage does not have a significant influence on Forward-Looking Information Disclosure, indicating that the company’s debt level is not a major consideration in disclosing forward-looking information; and (5) Current Ratio (CR) has a significant influence on Forward-Looking Information Disclosure.
A Cross Country Analysis of Financial Conditions and Earnings Management: Evidence from Asia Continent Kurniawan, Firdaus; Pusparini, Nandya Octanti; Amanati, Hilma Tsani; Nugroho, Albertus Henri Listianto
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports therelationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Co-Authors Albertus Henri Listyanto Nugroho Amanati, Hilma Tsani Dewita Puspawati Nugraha , Handy Nugroho, Albertus Henri Listianto Pusparini, Nandya Octanti Santi Putriani Trian Gigih Kuncoro Varian, Muhammad Davin Yuan