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All Journal Journal of Economics, Business, & Accountancy Ventura International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Management and Leadership International Journal of Business Studies Jurnal STEI Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Accounting and Finance Studies Media Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

Harsono Yoewono

Universitas Multimedia Nusantara

Author-ID : 2195214

Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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PENGARUH INDIKATOR FINANSIAL TERHADAP HARGA SAHAM BANK DI INDONESIA Yoewono, Harsono
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2018)
Publisher : Universitas Budi Luhur

Publik dapat menilai tingkat kesehatan bank melalui laporan keuangan mereka yang dipublikasikan, baik secara bulanan, kuartalan, atau setiap tahun. Indikator umum yang digunakan adalah rasio likuiditas, rentabilitas, dan solvabilitas. Prediksi kebangkrutan dan indikator kesulitan keuangan merupakan bagian dari rasio solvabilitas. Objek penelitian adalah 20 dari 31 bank yang sahamnya diperdagangkan secara public. Periode pengamatan adalah antara Januari 2004 hingga Oktober 2010. Untuk memperkirakan model dalam data panel, 3 pendekatan digunakan, yaitu pooled-least square (PLS), fixed effect model (FEM), dan random effect model (REM). Ketika tes Chow dan uji Hausman dilakukan, menemukan bahwa FEM adalah model terbaik untuk mengukur dan memperkirakan efek kinerja keuangan dan prediksi kebangkrutan terhadap volatilitas harga saham. Sembilan dari 29 variabel ditemukan signifikan untuk mempengaruhi volatilitas harga saham bank. Ini terdiri dari 3 indikator likuiditas, 3 indikator rentabilitas, dan 3 indikator solvabilitas. Variabel tersebut adalah rasio kas, call money ratio 1 dan 2, net interest margin, rasio biaya operasi, pendapatan operasional, utang, utang jangka panjang, dan rasio utang jangka panjang terhadap asset

HUBUNGAN ENTREPRENEURSHIP ORIENTATION TERHADAP KINERJA USAHA STUDI KASUS MAHASISWA KEWIRAUSAHAAN TANRI ABENG UNIVERSITY Harsono Yoewono SE,AK,BBA hons,Mak
Journal of Management and Leadership Vol 1 No 1 (2018): Volume 1 - Nomor 1 - Mei 2018
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.671 KB)

Artikel ini bertujuan untuk mengetahui hubungan antara Entreprenuership Orientation (EO)terhadap kinerja usaha mahasiswa kewirausahaan Tanri Abeng University. Pengujiandilakukan dengan metode regresi. Hasil penelitian menunjukan bahwa EO mempunyaihubungan yang tidak signifikan terhadap kinerja usaha mahasiswa Tanri Abeng University

Bankruptcy Prediction Models Applied on Companies Listed on the Indonesian Stock Exchange (IDX) Harsono Yoewono SE,AK,BBA hons,Mak
Journal of Management and Leadership Vol 1 No 2 (2018): Volume 1 - Nomor 2 - November 2018
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.658 KB)

This study tries to determine the best BPM (bankruptcy prediction model) method in predicting the bankruptcy (delisting) event amongst the delisted companies from the IDX for the period of 2011-2015. To verify the acuracy rate of those 4 BPMs, that is Altman, Springate, Zmijewski, and Grover, we apply these 4 BPM methods in predicting the non-bankruptcy (non-delisting) event of the paired companies used as the sample. This also mean that we need to measure the Error Type-II (ET-II). On average, the acuracy rate of 4 BPMs in predicting 7 companies NOT to be bankrupt (still-listed) was 82.14%, and coupled with the relevant ET-II at 17.86%. By restricting the prediction only on the bankruptcy (delisting) event, Altman is the best BPM method with an acuracy of 71.43%. Altman becomes the best BPM in predicting the bankruptcy (delisting) event as it has an error rate by 14.29%, lower than the Springate. Although Springate has an acuracy of 71.43%, it has an error rate higher than Altman, that is by 28.57%. Grover and Zmijewski took the third and fourth place respectively in the overall acuracy and in predicting the bankruptcy (delisting) event. By companies, the 4 BPM can predict the bankrupty (delisting) event of PWSI (Panca Wiratama Sakti), that is with ET-I = 0, but not with the delisting event of KARK (Dayaindo Resource International) whose acuracy rate was 0%.

The Effect of Financial Performance and Financial Distress Indicators to the Stock Price of Bank Rakyat Indonesia Diin Fitri Ande; Harsono Yoewono
International Journal of Business Studies Vol 2 No 1 (2018): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

The bank’s financial report is the only lead for the public c to review, evaluate, and assess the soundness of a bank. By tinkering the available figures within the monthly financial reports, we have measured 52 variables comprised of the common indicators to calculate the effects of financial performance of the bank, its financial distress, to its stock price in the market. The common indicators used are the ratios of liquidity, rentability, and solvability. The bankruptcy prediction and financial distress indicators were considered to part ofthe solvability ratios. The data observed and collected was between January 2002 to 18 July 2017. The time lag and IPO as of 10 November 2003 reduced the eligibility of monthly financial reports, leaving the data usable for the period of November 2003 to April 2017. As 10 variables were excluded by the system, only 4 of42 variables were found to be significantly affecting the stock price variable. The 4 independent variables are market capitalization, the ratio of placement in BI to the third-party fund, debt to equity ratio, and debtto asset ratio.

Analisa Kinerja Keuangan 34 Provinsi Indonesia di Tahun 2018 Harsono Yoewono
Jurnal Ekonomi Vol 28 No 02 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 02 (Desember - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Power sharing and delegation is politics in nature. The economic side appears on the regional budget planning and realisation. It is the mechanics and the setting of general policy, priority, and plafond of temporary budget. The latent fiscal gap occurs when revenues collected are lesser than expenditures spent, vice versa. Higher portion of expenditures posted as basic allocation has not been coped well with steady regional income. Supports in terms of better capability and capacity to collect regional revenues appear to be non-existent and meaningless, but the resource-rich regions. Even so, the central governregional budgetment appears to have big and deep impacts on the definition of taxable objects and types, and local retributions. This study is to seek which financial performance indicators that can be well-predicted by a numerous variables and indicators forming the regional budgets (APBD) of 34 provinces in Indonesia in 2018. The data was collected from DJPK website in early May 2019. The research method is quantitative descriptive in nature, and using both the OLS regression and determinant regression analysis. Based on the research of recent studies, a numerous financial performance indicators were derived as dependent variables, alonregional budgetg with the variables forming the regional budgets of 34 provinces in Indonesia as independent variables. Sixteen dependent variables were set, whilst the 48 independent variables comprised of 4 groups, that is 4 variables of regional specific (r_#), 23 variables of revenues (y_#), 9 variables of expenditures (c_#), and 12 variables of finance/fiscal (f_#). Upon the results of OLS linear regression, 3 variables of financial performance appeared to be the most significant and appealing than the rest. They were independence (k_08), the ratio of DAU in TKDD to the DAU Formula (k_16), dan decentralisation (k_10). On the contrary, 3 variables of financial performance appeared to have no determining variables. They were PAD growth (k_14), fiscal soundness and regional financial management (k_03), dan effectiveness (k_11). These 3 variables were a part of 4 variables having the least adjusted R2, with infrastructure (k_04) as the remaining one. The heteroscedastic nature that appears in the k_14 estimation equation has suggested that k_14 fails to be used as the benchmark and reference of financial performance of regional budgeting, at least in its definition and operationalisation in this study and research. Likewise the usage of f_07 variable, the fiscal gap 1, the difference of DAU Formula with basic allocation (in basic data source).

THE PROVISION OF HIGH-QUALITY FINANCIAL INFORMATION IN INCREASING VOLUNTARY DISCLOSURE Hisar Pangaribuan; Endah Sri Wahyuni; Harsono Yoewono; Denok Sunarsi
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Diverse parties require more extensive, pertinent, exhaustive, and timely information to aid decision-making. This research aims to determine how financial information quality (FIQ) affects voluntary disclosure (VD), particularly when it is moderated by corporate culture (CC). We employed two stages of data collection. The first stage was carried out by distributing questionnaires to company accountants, auditors, and educator accountants concerning the FIQ, CC, and VD. The selected respondents were considered competent with the intended research topic to obtain the respondents' objective and professional perceptions of the distributed questionnaires. The second stage was conducting semi-structured interviews with the competent participants to obtain their professional judgments on the variables studied. The data was processed using a variance-based approach to answer the constructed hypotheses. The study proposed that high-quality financial information could significantly influence the increase of VD. This study also showed that an opened CC could strengthen VD. The supervisory role of top management and the board is crucial to producing reliable, high-quality financial information and building a more open CC. It also influences the growth of VD, reduces information asymmetry, and increases capital market investment transactions.Â

PENGARUH KINERJA KEUANGAN DAN INDIKATOR KESULITAN FINANSIL TERHADAP HARGA SAHAM BANK STUDI KASUS BANK BCA Harsono Yoewono
Media Ekonomi Vol. 22 No. 1 (2014): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

The main problem of bank is maintaining 3 financial health indicators, namely on aspects of liquidity, profitability, and solvency. These three bank performance parameters are part of the CAMEL surveillance system, without a single M (management) that can only be taken into account by the Bank Supervisory Team from Bank Indonesia for each bank. The purpose of research to determine the level of financial and financial performance of banks and the level of difficulty of banks that have gone public in Indonesia to the stock price of banks. This study was conducted to determine the impact of four groups of financial indicators on stocks, especially size of rentability, liquidity, solvency, and financial size. The various combinations of these 4 groups of indicators yield 45 independent variables that are estimated to affect the price and the number of 13 variables excluded, automatically by SPSS, in the estimation process. Of the 32 free variable, only 9 independent variables significantly affect stock price variables. The 9 independent variables are working capital (p5), cash ratio (q1), bank strength level (r3), sales (r9), operational (r8), financial burden indicator (s5), credit in rupiah (x2), investment non-credit (x4) and ROI (x5b).

The Impact of Capital Adequacy Ratio, Credit Risk, Market Risk, Financial Distress, and Macroeconomic Toward Stock Return With Audit Quality as Moderator Harsono Yoewono; Stefanus Ariyanto
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5072022

This study was conducted to analyze the effect of capital adequacy ratio, credit risk, market risk, financial distress, inflation, and the exchange rate on stock returns with audit quality as moderating. The object of this research is companies in the banking sector listed on the Indonesia Stock Exchange for the period 2015-2020. This research was conducted with the aim of explaining quantitatively the attitude tendency of the population by examining a sample of the population. The research data is included in the type of secondary data in the form of financial reports and bank annual reports book 3 and book 4 of the implementation of Basel during the period 2015-2020. The data was obtained from the Indonesia Stock Exchange website, namely the website www.idx.co.id. The data analysis method used in this study uses panel data regression with the help of the Eviews 10 program. The results of this study conclude that the capital adequacy ratio, market risk, financial distress, inflation, exchange rate, and audit quality have no effect on stock returns. However, credit risk has an influence on stock returns. In this study there is a moderating variable, obtained audit quality as a moderating variable does not affect the relationship between capital adequacy ratio, market risk, financial distress, inflation, and the exchange rate to stock returns. However, audit quality as a moderating variable is able to influence the relationship between credit risk and stock return.

The Influence of Fundamental Factors and Systemic Risk on Stock Return Moderated by Audit Quality Harsono Yoewono; Andi Anugrah Setiawan Tasrih
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5132022

ABSTRACT This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity rati0, systematic risk had n0t significant effect st0ck return. It was als0 f0und that audit quality as a m0derating variable was able t0 influence the relati0nship between return 0n assets and systematic risk 0n st0ck returns.

PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, UMUR OBLIGASI, PROFITABILITAS, LIKUIDITAS, LDR, NPL, BOPO TERHADAP PERINGKAT OBLIGASI Stevanie Agustinus; Harsono Yoewono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2745

Abstract— The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to the public to invest. Corporate bonds showed a significant increase throughout semester II-2020. This significant increase was caused by emissions that began to increase, in addition to that, the increase in emission values was also supported by a climate of low interest rates. This study was conducted to analyze the effect of firm size, auditor reputation, bond age, profitability, liquidity, loan to deposit ratio, non-performing loan and BOPO on bond ratings. The object of this research is a go public banking company that issues bonds and is rated by PEFINDO, and is listed on the IDX for the 2016-2021 period. The data analysis method used in this study uses multiple regression with the help of the Eviews 10 program. The results of this study conclude that firm size has a significant positive effect on bond ratings, auditor reputation has a significant positive effect on bond ratings, age of oligation has a significant positive effect on bond ratings, loan to deposit ratio (LDR) has a significant positive effect on bond ratings, and non-performing loans has a significant negative effect on bonds rating, while profitability, liquidity, and BOPO has no effect on bond ratings. Frim size and the loan to deposit ratio (LDR) rating are the dominant factors influencing the bond rating. Keywords: Bond Rating; Firm Size; Auditor reputation; Bond Age Profitability; LDR, NPL, BOPO

Co-Authors Agustinus, Stevanie Ananto Prabowo Andi Anugrah Setiawan Tasrih Citta Indiarti Dwiningtyas Denok Sunarsi Diin Fitri Ande Dwiningtyas, Citta Indiarti Fachry Abda El Rahman Kharisma Dewi Millenia Juliandari Pangaribuan, Hisar Roziq, Mohammad Satish Verenathan Stefanus Ariyanto Stevanie Agustinus Wing Wahyu Winarno

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