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Penerapan Good Corporate Governance dan Pengaruhnya Terhadap Nilai Perusahaan Nurhayadi, Willy; Abdurrohman, Abdurrohman; Ningsih, Restia; Sucihati, Sucihati; Arum, Mega
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial dan komisaris independen dan pengaruhnya terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) yang secara parsial dan simultan. Terdapat lima prinsip utama dalam penerapan Good Corporate Governance (GCG) di Indonesia yaitu transparansi (keterbukaan informasi), akuntabilitas, tanggung jawab, independensi, dan keadilan. Penelitian ini menggunakan metode kuantitatif dengan objek penelitian adalah perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Jumlah sampel diambil 14 perusahaan dengan teknik purposive sampling. Analisis data menggunakan metode regresi linier berganda diolah dengan SPSS versi 20.00. Hasil pengujian hipotesis 1, kepemilikan institusional secara parsial terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang ditunjukkan dengan nilai t hitung (3,923) > t tabel (1,995) dan uji sig t. (0,009) < 0,05. Hasil pengujian hipotesis 2, secara parsial kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 karena nilai t hitung (0,078) < t tabel (1,995) dan uji sig t (0,938) > 0,05. Hasil pengujian hipotesis 3, secara parsial komisaris independen terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang ditunjukkan dengan nilai t hitung (4,369) > t tabel (1,995) dan uji sig t (0,000) < 0,05. Hasil pengujian hipotesis 4, kepemilikan institusional, kepemilikan manajerial dan komisaris independen secara simultan terbukti berpengaruh signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 ditunjukkan dengan nilai F hitung (7,242) > F tabel (2,74) dan signifikansi uji F (0,000) < (0,05).

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhayadi, Willy; Aulia, Urfanul; Indriyanti, Almira Araminta; Fachri, Saeful
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.435

This study aims to find out how the influence of independent commissioners, audit committees, financial distress, on the integrity of financial statements in mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses primary data in the form of distributing questionnaires online to mining companies listed on the Indonesia Stock Exchange with a population of 46. The sample selection method is purposive sampling, so that a sample of 21 mining companies listed on the Indonesia Stock Exchange in 2020-2023 was obtained. The results of the independent commissioners, audit committees, financial distress, and the integrity of the financial statements showed a significant result. The results of data analysis or multiple linear regression show that simultaneously independent commissioners, audit committees and financial distress have a significant effect on the integrity of financial statements

Peran Islamic Financial Services Board (IFSB) dalam Meningkatkan Stabilitas Perbankan Syariah di Indonesia Nurhayadi, Willy; Sudarmanto, Eko; Mubarok, Ahmad Zaki; Yahawi, Seleman Hardi; Desi, Anistya Vinta
Sanskara Akuntansi dan Keuangan Vol. 3 No. 03 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v3i03.559

Penelitian ini mengkaji peran Dewan Layanan Keuangan Islam (IFSB) dalam meningkatkan stabilitas perbankan Islam di Indonesia melalui analisis kualitatif yang melibatkan tiga narasumber kunci. Penelitian ini bertujuan untuk mengevaluasi bagaimana standar IFSB dipersepsikan dan diimplementasikan di sektor perbankan Islam Indonesia, dengan fokus pada dampaknya terhadap manajemen risiko, tata kelola, dan kepatuhan terhadap syariah. Temuan menunjukkan bahwa pedoman IFSB secara signifikan berkontribusi pada stabilitas bank syariah dengan menyediakan kerangka kerja yang kokoh untuk mengelola risiko keuangan sambil tetap mematuhi prinsip-prinsip syariah. Namun, tantangan terkait kapasitas bank-bank kecil untuk sepenuhnya menerapkan standar ini teridentifikasi, dengan informan menyoroti kebutuhan akan pendekatan yang lebih lokal untuk memenuhi persyaratan khusus pasar Indonesia. Meskipun demikian, persepsi secara keseluruhan menunjukkan bahwa IFSB telah memainkan peran krusial dalam mendorong stabilitas keuangan dan kepercayaan di sektor perbankan Islam. Studi ini diakhiri dengan rekomendasi untuk memperkuat implementasi pedoman IFSB, termasuk program pengembangan kapasitas, peningkatan kesadaran, dan penelitian lebih lanjut untuk menyesuaikan standar dengan konteks lokal.

Analysis of the Performance of the Jakarta Islamic Index (JII) compared to the Composite Stock Price Index (CSPI) Judijanto, Loso; Muslimat, Ade; Sudarmanto, Eko; Nurhayadi, Willy
West Science Islamic Studies Vol. 3 No. 02 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i02.1840

This literature review analyzes the performance of the Jakarta Islamic Index (JII) compared to the Composite Stock Price Index (CSPI) in Indonesia, focusing on key factors such as return performance, risk and volatility, market reactions to economic factors, and the role of Shariah compliance. The review highlights that while the JII generally demonstrates lower returns, it offers greater stability, lower volatility, and resilience during economic downturns due to its ethical and Shariah-compliant nature. In contrast, the CSPI, which includes a broader spectrum of sectors, tends to provide higher returns during periods of economic growth but carries higher risk due to exposure to more volatile industries. The JII’s focus on stable and ethical companies makes it an attractive option for risk-averse and socially responsible investors, while the CSPI is more suitable for those seeking higher returns with a higher risk tolerance. The findings suggest that both indices offer distinct advantages depending on investor preferences and market conditions.

Bibliometric Analysis of Retirement Planning and Financial Stability Judijanto, Loso; Coryanata, Isma; Nurhayadi, Willy
West Science Social and Humanities Studies Vol. 3 No. 06 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i06.2008

This study presents a comprehensive bibliometric analysis of global research on retirement planning and financial stability, using data retrieved from the Scopus database and visualized through VOSviewer. The analysis reveals a multidimensional scholarly landscape structured around key themes such as social security systems, financial behavior, psychological readiness, and health-related factors. Findings indicate a significant shift in research focus over the past decade—from institutional and policy-oriented approaches to individual-centric perspectives emphasizing financial literacy, retirement planning, and investment strategies. Influential authors including Mitchell, Lusardi, and Hershey have shaped the intellectual development of the field through interdisciplinary contributions. The United States dominates both in publication output and international collaboration, although emerging participation from countries such as India and Thailand suggests increasing global interest. The study identifies critical research gaps in digital financial tools, informal employment contexts, and health-retirement linkages, calling for more inclusive and forward-looking studies. These insights offer valuable guidance for researchers, policymakers, and practitioners in designing effective strategies to promote financial security in retirement.

The Effect of Social Risk, Intellectual Capital, and HR Policies on ESG Performance of Financial Technology Companies in West Java Nurhayadi, Willy; Fitriani, Heny; Putri, Rezty Arizta; jamaludin, Nur; Sucihati, Sucihati
West Science Social and Humanities Studies Vol. 3 No. 07 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i07.2102

This study investigates the influence of Human Resource (HR) Policies, Intellectual Capital, and Social Risk on Environmental, Social, and Governance (ESG) Performance within the fintech industry. As ESG factors increasingly shape stakeholder expectations and regulatory frameworks, fintech companies must adopt sustainable practices not only through technology but also through strategic human and intellectual resource management. Using a quantitative approach with data analyzed via Structural Equation Modeling–Partial Least Squares (SEM-PLS), the findings demonstrate that all three variables—HR Policies, Intellectual Capital, and Social Risk—positively and significantly affect ESG Performance. HR Policies emerged as the most influential factor, followed by Social Risk and Intellectual Capital. The model also shows strong explanatory and predictive relevance. These results highlight the crucial role of human capital development and risk mitigation in driving sustainability efforts in fintech firms.

Studi Bibliometrik tentang Pajak Hijau dan Dampaknya terhadap Perilaku Korporat serta Reformasi Kebijakan Judijanto, Loso; Arum, Mega; Denardo, Denardo; Nurhayadi, Willy; Mahdi, Fadilla Muhammad
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2478

Pajak hijau telah menjadi instrumen kebijakan fiskal yang semakin relevan dalam merespons krisis lingkungan global dan mendorong transisi menuju ekonomi berkelanjutan. Studi ini bertujuan untuk memetakan perkembangan literatur ilmiah terkait pajak hijau, dengan fokus pada dampaknya terhadap perilaku korporat dan arah reformasi kebijakan fiskal. Menggunakan metode bibliometrik berbasis data dari basis data Scopus (2000–2025), analisis dilakukan dengan bantuan perangkat lunak VOSviewer untuk mengidentifikasi tren kata kunci, jaringan kolaborasi penulis, serta kontribusi negara dalam bidang ini. Hasil penelitian menunjukkan bahwa topik seperti taxation, climate change, dan sustainable development merupakan pusat kepadatan literatur, sementara tema seperti green innovation dan carbon pricing mengalami peningkatan perhatian dalam beberapa tahun terakhir. Analisis co-authorship dan country collaboration mengungkap adanya fragmentasi geografis dalam produksi pengetahuan, dengan dominasi peneliti dari China, Amerika Serikat, dan Inggris. Studi ini menyimpulkan bahwa meskipun riset tentang pajak hijau berkembang pesat, integrasi lintas disiplin dan kolaborasi global masih perlu diperkuat. Temuan ini memberikan implikasi strategis bagi pembuat kebijakan dan akademisi, khususnya di negara berkembang seperti Indonesia, untuk merancang kebijakan pajak lingkungan yang responsif, berbasis bukti, dan inklusif terhadap pelaku usaha.

PENGARUH PERILAKU PELAKU USAHA DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM DI KOTA SERANG Kusmiyatun; Anugerah, Ahmad Rizki; Nurhayadi, Willy; Kusnadi, Tedi; Fachri, Saeful
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.848

Tujuan penelitian ini adalah untuk mengetahui pengaruh perilaku pelaku usaha dan modal usaha secara parsial dan simultan terhadap keberhasilan UMKM di Kota Serang. Jenis penelitian ini adalah penelitian dengan jenis kuantitatif dan dengan menggunakan metode asosiatif. Populasi penelitian ini adalah UMKM di Kota Serang sebanyak 9.239 UMKM. Sampel penelitian ini adalah UMKM di Kota Serang sebanyak 100 UMKM. Metode pengumpulan data dengan menggunakan kuesioner dan dianalisis dengan menggunakan analisis regresi linear berganda dengan berbantuan program SPSS 26 for Windows. Hasil penelitian menunjukan bahwa ada pengaruh perilaku pelaku usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji t yang lebih kecil dari ɑ = 0,05, tidak ada pengaruh modal usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji t 0,227 lebih besar dari ɑ = 0,05, dan ada pengaruh perilaku pelaku usaha dan modal usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji F 0,000 yang lebih kecil dari ɑ = 0,05.

The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.

The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.

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