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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Academia Open Indonesian Journal of Law and Economics Review Indonesian Journal of Education Methods Development Indonesian Journal of Public Policy Review Indonesian Journal of Islamic Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Multiperspectives on Accounting Literature Journal of Economics and Economic Policy IJHCS Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Nurasik
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Leverage and Auditor Quality Impact Financial Reporting Timeliness: Evidence from Property and Real Estate Sector: Leverage dan Kualitas Auditor Memengaruhi Kepunctualan Pelaporan Keuangan: Bukti dari Sektor Properti dan Real Estat Valentino, Fabrisio Handy; Nurasik
Indonesian Journal of Law and Economics Review Vol. 18 No. 4 (2023): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i4.972

Abstract

This research investigates the impact of profitability, leverage, firm size, and auditor quality on the timeliness of financial reporting within the property and real estate sector of the Indonesia Stock Exchange for the years 2018 to 2020. Employing logistic regression analysis, our study reveals that leverage and auditor quality significantly influence financial reporting timeliness, while firm size does not exhibit such an effect. These findings contribute to the literature on financial reporting timeliness, offering valuable insights for decision-makers and adding support to prior research efforts in this field. Highlights: Impact of Leverage: Leverage's significant influence on financial reporting timeliness. Auditor Quality Matters: The role of auditor quality in shaping timely financial reporting. Sector-Specific Insights: Findings specific to the property and real estate sector. Keywords: Financial Reporting, Leverage, Auditor Quality, Timeliness, Property and Real Estate Sector
Impact of Financial Decisions on Corporate Value in Indonesia: Dampak Keputusan Keuangan terhadap Nilai Perusahaan di Indonesia Noviana, Mahmudah Ayu; Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1109

Abstract

This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market. Highlight: Investment and funding: Crucial for company's financial health and prospects. Company size: Influences firm value, indicating scalability's importance in perception. Implications: Insights for optimizing performance and value in Indonesian market. Keywoard: Investment decisions, Funding decisions, Company size, Financial performance, Firm value
Emotional Intelligence and Culture Boost Accounting Understanding in Indonesia: Kecerdasan Emosional dan Budaya Meningkatkan Pemahaman Akuntansi di Indonesia Olivia, Debby; Nurasik
Indonesian Journal of Education Methods Development Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v19i2.830

Abstract

This study investigates the impact of learning behavior, interest in learning, emotional intelligence, and culture on the understanding of financial accounting. Despite extensive research on factors influencing academic performance, there remains a gap in understanding how these specific variables affect accounting students' comprehension. The research employs a quantitative approach, analyzing data from 77 accounting students from the 2018 and 2019 cohorts at Muhammadiyah University of Sidoarjo. Data were collected via questionnaires distributed through Google Forms and analyzed using multiple regression analysis with SPSS. Results indicate that while learning behavior and interest in learning do not significantly influence financial accounting understanding, emotional intelligence and culture do. These findings suggest that emotional intelligence and cultural context play crucial roles in academic performance, highlighting the need for educational strategies that enhance these aspects to improve accounting education. Future research should explore the mechanisms through which emotional intelligence and culture affect learning outcomes in different educational settings. Highlight: Emotional intelligence and culture significantly influence accounting understanding. Learning behavior and interest do not affect financial accounting comprehension. Enhancing emotional intelligence and cultural awareness can improve academic performance. Keywoard: Learning Behavior, Interest in Learning, Emotional Intelligence, Culture, Financial Accounting Understanding
Enhancing Financial Report Quality in Indonesia Through HR, Standards, and Controls: Meningkatkan Kualitas Laporan Keuangan di Indonesia Melalui SDM, Standar, dan Pengendalian Setiawan , M. Rizal; NURASIK
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1394

Abstract

This study investigates the impact of Human Resources (HR) quality, Government Accounting Standards (SAP) implementation, and Internal Control Systems (SPI) on the financial report quality at the Taman District Office in Sidoarjo Regency. Using a sample of 54 employees and a quantitative approach, data were collected via questionnaires and analyzed with multiple linear regression. Findings show that HR quality, SAP implementation, and SPI significantly influence financial report quality both individually and collectively, with a combined impact of 65.5%. Specifically, HR quality contributes 32%, SAP implementation 36.7%, and SPI 37.3%. To enhance financial report quality, improvements in HR, SAP application, and SPI are recommended. Highlight: HR quality, SAP implementation, and SPI significantly influence financial report quality. Combined impact of these factors on report quality is 65.5%. HR quality, SAP, and SPI contribute 32%, 36.7%, and 37.3%, respectively. Keywoard: Financial reports, Human resources, Government Accounting Standards, Internal Control Systems, Taman District Office
PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO COMPANY VALUE WITH GENDER DIVERSITY AS MODERATION VARIABLES Rahmawati, Dwi Aprillia; Nurasik; Biduri, Sarwenda
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.353

Abstract

Objective: The purpose of writing this study is to find out whether the Gender Diversity variable can moderate the variables of profitability, leverage ratio, and liquidity to the value of the company. Method: The population in this study is manufacturing companies in the goods and consumption industry sector for the period 2017-2023. The sample was selected using the purposive sampling method and obtained 180 companies. The data analysis technique used is the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS analysis tool version 3.0. Results: The results of this analysis show that profitability and leverage ratio affect the company's value. Meanwhile, the liquidity variable has no effect on the company's value. The gender diversity variable is able to moderate profitability to company value. Meanwhile, the gender diversity moderation variable is not able to moderate the influence of leverage ratio and liquidity on the company's value. Novelty: The study investigates the moderating role of gender diversity in the relationship between profitability, leverage ratio, liquidity, and company value, offering new insights into the impact of gender diversity on corporate performance.
Co-Authors Abidin, Fitiyan Izzah Noor Ananda, Diva Firma Arista Firana, Riza Arizanda Rahayu, Ruci Dina Yuniar Alfianti Fitriyah, Putri Lailatul Harianto, Wiwit Herdiana Vibiola Serlie Hervin Diah Novitasari Juliana, Rizki Intan Khusniah, Devi Alifatul Ningdiyah, Endra Wahyu Noviana, Mahmudah Ayu Olivia, Debby Pangestuti, Tania Ayu Dwi Pratiwi, Ennoe Widyaputri Putri Dwi Rahmawati PutriYulieanFajarwati Rahmawati, Dwi Aprillia Rahmawati, Fauziah Sarwenda Biduri Sasando Mayang Mawari Setiawan , M. Rizal tri wahyuni Valentino, Fabrisio Handy Wardeni, Endah Kusuma Widiarsono, Salsa Billa Adi