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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Audit dan Perpajakan Indonesian Journal of Dedication and Educations
Pulungan, Faisal Fadly
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (EMPIRICAL STUDY OF REGISTERED MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2016-2018) Pulungan, Faisal Fadly
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.677 KB)

Abstract

This study aims to examine and analyse the effect of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size simultaneously affecting the financial performance of manufacturing companies listed on the Indonesia Stock Exchange and also to test and analyse whether the ability of capital structure can moderate the relationship between variables of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size in manufacturing companies registered in Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. From 132 companies as population, 20 samples were taken as determined by purpose sampling method. The results of hypothesis testing indicate that managerial ownership, institutional ownership, board of commissioners, board of directors, audit committee, and firm size together or simultaneously have a significant effect on financial performance. The results of the moderating test with the interaction test show that the capital structure is significant in moderating the effect of institutional ownership on financial performance and the capital structure is not in moderating the relationship between managerial ownership variables, the board of commissioners, the board of directors, and the audit committee, and firm size on financial performance.
Penguatan Pemahaman Mahasiswa Tingkat Akhir dalam Penulisan Karya Tulis Ilmiah Melalui Sosialisasi Buku Saku Penulisan Karya Tulis Ilmiah Muthmainnah, Riyadatul; Laoli, Victorinus; Suwarno, Try Edi; Pulungan, Faisal Fadly; Prabowo, Kristianto Tricahya
Indonesian Journal of Dedication and Educations Vol. 3 No. 2 (2024): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v3i2.55

Abstract

This study aims to strengthen the understanding of final-year students in writing scientific papers through the dissemination of a scientific writing handbook. The approach methods used are comprehensive, participatory, and technology-based. This activity involved 60 students from the DIII Accounting Program, as well as course instructors and the program coordinator as facilitators. The dissemination was designed to provide an in-depth understanding of the structure, methods, and ethics of scientific writing, which is expected to enhance students' competence in completing their final projects. The results of the dissemination show a significant improvement in students' ability to understand and apply scientific writing concepts. Thus, this program is expected not only to equip students with the necessary writing skills but also to prepare them to face academic and professional challenges in the future. Keywords Scientific Writing, Dissemination, Final-Year Students
The Effect Of Sustainability Reports On Going Concern Audit Disclosures On The Indonesia Stock Exchange (Mining Companies 2017-2021) Pulungan, Faisal Fadly; Suwarno, Try Edi; Rizky Aldi Setianda; Rahmatullah Alfikri; Audina Rahmi; Purnama, Itang
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.5526

Abstract

Studi ini menguji hubungan antara Sustainability Reports (Aspek Ekonomi, Lingkungan, & Sosial) terhadap pengungkapan audit going concern di bursa efek Indonesia terkhusus perusahaan pertambangan di tahun 2017-2021. Data Sekunder dihasilkan melalui laporan audit dan laporan keberlanjutan yang diberikan secara terstruktur. Populasi untuk penelitian ini terdiri dari 46 Populasi Perusahaan dengan menggunakan 16 Sampel perusahaan pertambangan yang menerbitkan laporan keuangan audited dan laporan keberlanjutan tahun 2017-2021. Hipotesis diuji dengan menggunakan Uji Statistik Linear Berganda. Pengujian dilakukan pada tingkat signifikansi 0,05. Temuan penelitian ini mengungkapkan bahwa ada hubungan yang signifikan antara profitabilitas dengan harga saham. Sedangkan Laporan audit dan Sustainability report tidak memberikan hubungan terhadap harga saham di Bursa Efek Indonesia. Penelitian ini menghasilkan bahwa terdapat pengaruh negatif antara Sustainability Report Indeks Ekonomi terhadap Pengungkapan Audit Going Concern. Selanjutnya, tidak terdapat pengaruh antara Sustainability Report Indeks Lingkungan terhadap Pengungkapan Audit Going Concern. Kemudian, juga terdapat pengaruh positif antara Sustainability Report Indeks Sosial terhadap Pengungkapan Audit Going Concern. Penelitian diharapkan mampu menjadi sebuah acuan untuk auditor dan perusahaan dalam memahami opini going concern, terutama faktor yang mempengaruhinya, sehingga untuk auditor dapat meminimalisir kesalahan dalam pengungkapan kelangsungan usaha perusahaan dan pemberian opini going concern, serta untuk perusahaan dapat menjalankan perusahaan dengan baik, menjaga kelangsungan usaha, dan terhindar dari masalah going concern
Menata APBD, Membangun Daerah: Menuju Kemandirian Fiskal Melalui Efisiensi Anggaran Serta Investasi Infrastruktur Pada Kabupaten Tanah Laut Setianda, Rizky Aldi; Suwarno, Try Edi; Abdillah, M. Riduan; Hadiani, Yasir; Laoli, Victorinus; Pulungan, Faisal Fadly; Muthmainnah, Riyadatul; Sinaga, Ananda Sabrida
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.6215

Abstract

Kemandirian fiskal merupakan indikator utama dalam menilai sejauh mana daerah mampu membiayai pembangunan tanpa bergantung pada dana transfer dari pemerintah pusat. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi anggaran dan investasi infrastruktur terhadap kemandirian keuangan daerah, dengan studi kasus pada Kabupaten Tanah Laut selama periode 2015–2024. Menggunakan pendekatan kuantitatif dengan model regresi linear berganda, penelitian ini mengevaluasi kontribusi dua variabel strategis terhadap peningkatan kapasitas fiskal daerah. Hasil penelitian menunjukkan bahwa baik efisiensi anggaran maupun investasi infrastruktur memiliki hubungan negatif terhadap kemandirian keuangan. Temuan ini mengindikasikan bahwa alokasi anggaran dan investasi perlu diarahkan secara optimal untuk meningkatkan pendapatan asli daerah (PAD). Dalam konteks teori kapasitas fiskal daerah, kondisi ini mencerminkan kebijakan fiskal daerah perlu diperkuat untuk mewujudkan kemandirian fiskal. Oleh karena itu, diperlukan formulasi strategi fiskal yang tidak hanya menekankan efisiensi, tetapi juga efektivitas serta keberlanjutan manfaat ekonomi jangka panjang dari belanja daerah. Penelitian ini memberikan kontribusi terhadap pengembangan kebijakan fiskal daerah
Co-Authors Alfikri, Rahmatullah Audina Rahmi Laoli, Victorinus M.Riduan Abdillah Muthmainnah, Riyadatul Prabowo, Kristianto Tricahya Rizky Aldi Setianda Sinaga, Ananda Sabrida Suwarno, Try Edi Yasir Hadiani