Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal E-Journal Widya Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Journal of Islamic Finance and Accounting Research
Kurniawan, Herwin
Unknown Affiliation
Religion Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGUKURAN KINERJA KEUANGAN PERUSAHAAN YANG MELAKUKAN AKUISISI Kurniawan, Herwin
E-Journal Widya Ekonomika Vol 2 No 2 (2020)
Publisher : L2Dikti Wilayah III

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Acquisitions can be used to expand business and help companies avoid bankruptcy, with the aim is to accelerate the increase in assets and market dominance so that the company continues to grow and develop properly. not. This study aims to analyze the differences in financial performance of acquirer before and after acquiring will be better or vice versa. Company performance is measured using financial ratios of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO), Return On Equity (ROE), Operating Profit Margin (OPM). The method used in this research is descriptive research method. The data source used in this study is the financial report of PT XL Axiata, Tbk from 2010 to 2017 and analyzed using non parametric statistics used to analyze data. Paired Sample T-test is used to answer the hypothesis. The results of this study indicate that of the faiv financial ratios there are three ratios that have decreased after acquisition, namely the Total Asset Turn Over (TATO), Return On Equity (ROE), and Operating Profit Margin (OPM) and from the results of this calculation can also be seen that there is two financial ratio that has increased although not significant, namely: Current Ratio (CR) and Debt to Equity Ratio (DER).
The Role of Financial Literacy and Financial Behavior on Student Investment Decisions Wijayanti, Rahmah Putri; Azizah, Elmy Nur; Kurniawan, Herwin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i1/14023

Abstract

This study aims to see how financial literacy and financial behaviour can affect investment decision making for university students. Methods: This study is a quantitative study. Sample determination using purposive sampling method with a total of approximately 200 people. Data collection is using a questionnaire with a Likert scale (1-5). The results of obtaining data from the questionnaire will be analysed using descriptive data analysis techniques and processed using SEM PLS software.  Results: the results of the above research state that financial literacy and financial behaviour have a significant effect on investment decisions in college students. The Investment Decision Variable can be explained by Financial Literacy and Financial Behaviour by 51%.
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS (BARANG KONSUMEN NONPRIMER) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 Soraya Trisana Maritza; Kurniawan, Herwin; Ramdani, Safier
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 2 AGUSTUS (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.29333

Abstract

Penelitian ini bertujuan untuk menguji pengaruh opini audit, ukuran perusahaan, dan komite audit terhadap audit report lag (ARL) pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Fenomena keterlambatan pelaporan di Indonesia melatarbelakangi penelitian ini karena dapat memicu asimetri informasi antara manajemen dan investor. Berdasarkan teori keagenan, keterlambatan pelaporan sering kali dipandang sebagai respons strategis agen untuk mengelola pengungkapan informasi. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh data sekunder dari laporan keuangan resmi yang dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS 26. Hasil pengujian menunjukkan bahwa model regresi ini lolos uji asumsi klasik dan memiliki tingkat kesesuaian model yang baik dengan nilai F hitung sebesar 57,557. Secara parsial, opini audit berpengaruh negatif dan signifikan terhadap ARL. Ukuran perusahaan dan komite audit juga terbukti berpengaruh negatif dan signifikan terhadap ARL. Ketiga variabel independen tersebut secara simultan berkontribusi sebesar 29,8% dalam menjelaskan variasi audit report lag. Implikasi dari penelitian ini menegaskan pentingnya penguatan sistem pengendalian internal dan optimalisasi fungsi pengawasan komite audit untuk memangkas waktu keterlambatan audit demi menjaga kredibilitas serta transparansi informasi di pasar modal.
Co-Authors Azizah, Elmy Nur Ramdani, Safier Soraya Trisana Maritza Wijayanti, Rahmah Putri