Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Journal of Contemporary Accounting Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Kurniawan, Firdaus
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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.
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.
Beyond stability: Mapping financial performance volatility and audit quality Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art1

Abstract

This study examines the relationship between financial performance volatility and audit quality among non-financial firms listed on the Indonesia Stock Exchange from 2010 to 2024. Using 4,533 firm-year observations, the study examines how fluctuations in profitability, liquidity, and solvency impact the effectiveness of external audits, as measured by the absolute value of discretionary accruals. The empirical results show that volatility in all three financial dimensions is negatively associated with audit quality, indicating that firms with more unstable financial performance tend to experience lower-quality audits. Furthermore, cluster analysis reveals distinct volatility patterns that correspond to varying audit quality levels, confirming that financial stability is a significant determinant of audit risk. These findings extend Agency Theory and the Risk-Based Auditing Framework by introducing financial volatility as a key indicator of audit risk. The study provides implications for auditors, regulators, and policymakers to enhance audit planning and oversight in emerging market contexts.
When International Expansion Enhances Audit Quality: Evidence from Foreign Subsidiaries in U.S. Firms Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.91834

Abstract

Main Purpose This study aims to examine the effect of foreign subsidiaries on the audit quality of U.S. firms and to assess how institutional distance between European and non-European regions moderates this relationship. Method The study employs a quantitative approach using panel data regression on 18,849 firm-year observations from 2017–2024. The analysis controls for firm and year fixed effects and applies two-way clustered standard errors to ensure robust estimations. Main Findings The results show that the presence of foreign subsidiaries has a positive and significant effect on audit quality, supporting the response-dominant hypothesis, which posits that auditors respond to higher audit risks through increased diligence and effort. The effect is stronger for firms with subsidiaries in Europe, where institutional systems and audit practices more closely resemble those in the United States, compared to non-European regions. Overall, the results suggest that cross-border complexity does not necessarily impair audit quality but can enhance it when supported by a strong regulatory environment. Theory and Practical Implications The findings extend agency, information complexity, and audit demand theories to a cross-border setting and reinforce the relevance of institutional distance theory. Practically, they highlight the need for enhanced auditor coordination, global audit integration, and adaptive oversight for partially internationalized firms. Novelty This study provides new evidence that firms in the early stages of internationalization—those with foreign subsidiaries but not yet full MNCs—can improve audit quality when auditors effectively manage cross-border complexity and institutional differences. 
Co-Authors Albertus Henri Listyanto Nugroho Arika Artiningsih Dewita Puspawati Nugraha , Handy Santi Putriani Trian Gigih Kuncoro Varian, Muhammad Davin Yuan