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All Journal Jurnal Kajian Akuntansi IJHCM (International Journal of Human Capital Management) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Governors Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development International Journal of Educational Narratives Journal of Business Management and Economic Development Asian Journal of Social and Humanities Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Akuntansi Kontemporer
Priharta, Andry
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Factors Influencing the SME’s Performance Tantri, Mitsalina; Priharta, Andry; Rustiana, Siti Hamidah; Tarmizi, M. Irfan; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
Pengaruh Financial Knowledge, Financial Attitude, dan Parental Income Terhadap Financial Management Behavior Melalui Locus of Control sebagai Variabel Intervening (Studi pada Mahasiswa Universitas Muhammadiyah PROF. DR. HAMKA) Firdausi, Eka Selsabila; Riyanti, Riyanti; Priharta, Andry
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.16995

Abstract

Penelitian bertujuan untuk menguji dan mengetahui pengaruh Pengaruh Financial Knowledge, Financial Attitude, dan Perental Income Terhadap Financial Manajement Behavior Melalui Locus of control Sebagai Variabel Intervening (Studi Pada Mahasiswa Universitas Muhammadiyah Prof. DR. HAMKA). Jenis penelitiaan ini menggunakan penelitian kuantitatif yang bersifat deskriptif. Data yang dikumpulkan penelitian ini menggunakan kuesioner atau memberi beberapa lembar pernyataan untuk mengumpulkan data responden dengan jumlah responden sebanyak 375 orang. Responden diambil dari seluruh mahasiswa aktif Universitas Muhammadiyah Prof. DR. HAMKA. Data diolah dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Financial Knowledge berpengaruh signifikan positif terhadap Locus of Control, Financial Attitude berpengaruh signifikan positif terhadap Locus of Control, Parental Income berpengaruh tidak signifikan terhadap Locus of Cotnrol, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Attitude berpengaruh signifikan positif terhadap Financial Management Behavior, Parental Income berpengaruh tidak signifikan negatif terhadap Financial Management Behavior, Locus of Control berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Financial Atittude berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Parental Income tidakberpengaruh signifikan terhadap Financial Management Behavior melalui Locus of Control.
Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information Priharta, Andry; Gani, Nur Asni; Munawaroh, Azizatul; Ananto, Tri
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a2

Abstract

Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.
PENGARUH ROA, NIM, NPL, DAN EPS TERHADAP HARGA SAHAM PERBANKAN BUMN (2016-2023) Sari, Permata; Priharta, Andry; Riyanti, Riyanti
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.544

Abstract

This study investigates the influence of Return on Assets (ROA), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Earnings per Share (EPS) on the stock prices of state-owned banks (BUMN) in Indonesia during the 2016–2023 period. The research applies a quantitative associative approach using saturated sampling, with the population consisting of annual financial reports from PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk. The sample comprises eight years of data collected from 2016 to 2023. Data were analyzed through multiple linear regression using EViews. The results reveal that NIM, NPL, and EPS significantly affect stock prices, while ROA shows no significant effect. These findings highlight that profitability measured by ROA is not a determining factor in stock price movements of state-owned banks, whereas NIM, NPL, and EPS play a more critical role in influencing investor decisions and market valuation. Keywords : Earnings per Share (EPS), Net Interest Margin (NIM), Non-Performing Loan (NPL), Return on Assets (ROA), Stock Price.
FAKTOR YANG MEMENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Trisnawati, Tuti; Priharta, Andry
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i1.138

Abstract

This study aims to determine the effect of turnover intentions, time pressure, materiality, review procedures and quality control on premature termination of audit procedures. The research method used is a quantitative method using primary data. The sample determination in this study was taken through auditor data registered in the Directory KAPAP 2021, using the purposive sampling method and the slovin formula so that 90 respondents obtained results. The data obtained is then processed using IBM SPSS version 26 software using a statistical test tool, namely multiple regression analysis. The results of this study indicate that: (1) turnover intentions have a significant effect on premature termination of audit procedures; (2) time pressure has a significant effect on premature termination of audit procedures; (3) materiality has a significant effect on premature termination of audit procedures; (4) review and quality control procedures have a significant effect on premature termination of audit procedures; (5) turnover intentions, time pressure, materiality, review procedures and quality control simultaneously have a significant effect on premature termination of audit procedures. Keywords: Turnover Intentions, Time Pressure, Materiality, Quality Control and Review Procedures, Premature Sign-off of Audit Procedures
DETERMINANTS OF PREMATURE SIGN-OFF WITH ETHICAL BEHAVIOR MODERATOR Cahyati, Cintia; Priharta, Andry
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7844

Abstract

Research Purpose. This research examines the effects of auditor experience, time pressure, and materiality on early Premature sign-off, with auditor ethical behavior as a moderating variable. Research Methods. This study employed a quantitative associative approach, collecting primary data from external auditors at a South Jakarta Public Accounting Firm (KAP) using purposive sampling and analyzing them using SEM-PLS. Research Results and Findings. The study findings showed that experience had no effect, time pressure had a negative and significant effect, and materiality had a positive and significant effect on early premature sign-off, while ethical behavior could not significantly moderate the effect of the independent variables. Research Implication and Contributions. By testing the Theory of Planned Behavior in the context of premature termination of audit procedures, more specifically, by looking at the function of auditor ethical behavior as a moderating variable, this study adds to the body of knowledge on behavioral auditing. These results confirm that ethics still plays a significant role in preserving audit quality, even though they show that ethical behavior does not operate as a moderator. To reduce early premature sign-off and enhance overall audit quality, the study's practical implications for public accounting firms include strengthening the management of audit time budgets and offering training on materiality determination and professional decision-making.
PENGARUH PROFITABILITAS, LIALIBILITAS, LEVERAGE TERHADAP HARGA SAHAM YANG DIMEDIASI OLEH NILAI PERUSAHAAN Firmansyah, Rezza; Priharta, Andry
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/p9dbg653

Abstract

Perusahaan sektor Food and Beverage (F&B) merupakan salah satu industri yang mengalami pertumbuhan pesat di Indonesia, namun juga menghadapi berbagai tantangan, terutama terkait dinamika biaya produksi, fluktuasi permintaan konsumen, dan tekanan kompetitif antarperusahaan. Kinerja keuangan menjadi salah satu aspek utama yang memengaruhi persepsi pasar terhadap nilai dan harga saham perusahaan. Penelitian ini bertujuan untuk menganalisis, (1) Pengaruh Profitabilitas terhadap Harga Saham, (2) Pengaruh Likuiditas terhadap Harga Saham, (3) Pengaruh Leverage terhadap Harga Saham, (4) Pengaruh Profitabilitas terhadap Nilai Perusahaan, (5) Pengaruh Likuiditas terhadap Nilai Perusahaan, (6) Pengaruh Leverage terhadap Nilai Perusahaan, dan (7) Pengaruh Nilai Perusahaan terhadap Harga Saham. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Populasi penelitian mencakup seluruh perusahaan F&B yang terdaftar di BEI, dengan teknik pengambilan sampel menggunakan total sampling, sehingga diperoleh 9 (sembilan) perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan perangkat lunak EViews versi 12 melalui uji regresi panel dan pengujian mediasi menggunakan pendekatan R² (koefisien determinasi). Hasil penelitian menunjukkan bahwa, (1) Profitabilitas berpengaruh positif tidak signinfikan terhadap Harga Saham, (2) Likuiditas berpengaruh posititf signifikan terhadap Harga Saham, (3) Leverage berpengaruh positif tidak signifikan terhadap Harga Saham, (4) Profitabilitas yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (5) Likuiditas yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (6) Leverage yang dimediasi Nilai Perusahaan berpengaruh positif tidak signifikan terhadap Harga Saham, (7) Nilai Perusahan berpengaruh positif tidak signfikan terhadap Harga Saham.  
Effects of Financial Literacy and Digital Capital Access on MSMEs Financial Performance Yatimin, Yatimin; Priharta, Andry; Musharianto, Adi; Budiasih, Yanti
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2353

Abstract

This study aims to examine the effects of financial literacy and access to digital capital on the financial performance of micro, small, and medium enterprises (MSMEs) amid the increasing digitalization of financial services. Using a quantitative explanatory design, data were collected from MSME owners adopting digital financial services and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results show that financial literacy has a positive and significant effect on MSME financial performance, indicating its important role in improving financial decision-making and business sustainability. Digital capital access also significantly enhances financial performance by improving liquidity and reducing financing constraints. Furthermore, the findings reveal that financial literacy and access to digital capital serve as complementary drivers of MSME performance. This study contributes to the literature by integrating financial literacy and digital capital access into a unified analytical framework in the digital finance context and provides practical implications for policymakers, financial institutions, and MSME actors to promote inclusive digital financial ecosystems and sustainable MSME growth.
Co-Authors Afrizah, Isni agung setiawan Ananto, Tri Arif, Zainal Cahyati, Cintia Eva Herianti Firdausi, Eka Selsabila Firmansyah, Rezza Gani, Nur Asni Handayani, Dwi Nita Harun, Siti Hafnidar Kurniawan, Rizaludin Muhammad Irfan Tarmizi Muhammad Luthfi Munawaroh, Azizatul Musharianto, Adi Nuur Aini, Nisriina Pantjatmono, Teguh Prayitno, Irwan R.S., Abdullah Ramadhan, Zulfikar Ridwan, Riffatka Riyanti Riyanti Rustiana, Siti Hamidah Saiful Bahri Sari, Permata Sopa , Sopa Sulhendri Sulhendri, Sulhendri Tantri, Mitsalina Trisnawati, Tuti Wahidah, Nur Rachmah Yanti Budiasih, Yanti Yatimin Yatimin