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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting TEKMAPRO Journal of Industrial Engineering and Management Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi JURNAL IQRA´ International Research Journal of Business Studies (E-Journal) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Jurnal Penelitian Kelapa Sawit International Journal of Social Science and Business Jurnal Bisnis Terapan Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Dinasti International Journal of Management Science Jurnal Akuntansi dan Manajemen The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) Studi Ilmu Manajemen dan Organisasi Interdisciplinary Social Studies Indonesian Journal of International Law Bulletin of Community Engagement International Journal of Science and Society (IJSOC) Indonesian Journal of Multidisciplinary Science East Asian Journal of Multidisciplinary Research (EAJMR) Management Science Research Journal Annals of Human Resource Management Research Formosa Journal of Applied Sciences (FJAS) Journal of Law, Poliitic and Humanities JURNAL ECONOMINA JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Journal of Business, Management and Social Studies Madani: Multidisciplinary Scientific Journal Jurnal Riset Ekonomi dan Akuntansi ELIGIBLE : Journal of Social Sciences International Journal of Management Research and Economics Jurnal Manajemen dan Pemasaran Digital Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Master Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akademi Akuntansi Indonesia Padang JURNAL RUMPUN MANAJEMEN DAN EKONOMI Indonesian Journal of Economics and Strategic Management PROFESOR : Professional Education Studies and Operations Research International Journal of Economics, Management and Accounting Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary International Research Journal of Business Studies Pajak dan Manajemen Keuangan Jurnal Manajemen Bisnis Digital Terkini Greenation International Journal of Economics and Accounting Jurnal Pendidikan dan Kebudayaan Nusantara Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT) Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Jurnal Riset dan Inovasi Manajemen
Adler Haymans Manurung
Bhayangkara University Jakarta Raya , Jakarta, Indonesia
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Determinants of Financial Reporting Quality Mediated in the Prevention of Fraudulent Financial Reporting and Firm Size as a Moderator Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Wastam Wahyu Hidayat
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3340

Abstract

Purpose: This study examines the effects of good corporate governance, internal audit function effectiveness, organizational culture, and information technology innovation on the quality of financial reporting, with the prevention of fraudulent financial reporting as a mediator. Additionally, it investigates the role of firm size as a moderating variable. Research Methodology: A survey method was used to gather data from the finance director/general manager, audit committee, internal audit unit manager (SPI), and accounting manager/finance manager at a state-owned enterprise (BUMN). Data analysis was conducted using a Structural Equation Model (SEM) with a Partial Least Squares (PLS) approach. Results: This study found that good corporate governance, internal audit effectiveness, organizational culture, and information technology innovation positively affect the prevention of fraudulent financial reporting. Good corporate governance, organizational culture, and IT innovation also improve financial reporting quality. However, internal audit effectiveness does not directly impact financial reporting quality. Firm size strengthens the positive relationship between governance mechanisms and financial reporting quality, both directly and through fraudulent financial reporting prevention. Conclusions: This study concludes that good corporate governance, internal audit effectiveness, organizational culture, and IT innovation are critical for enhancing financial reporting quality and preventing fraud. Firm size moderates the relationship, thereby amplifying the impact of these factors. Limitations: This study is limited to state-owned enterprises (BUMNs) and relies on self-reported data, which may introduce bias. Contributions: This research contributes insights into improving financial reporting practices by highlighting the roles of governance and organizational factors.
Determinan Modal Kerja pada Perusahaan Manufaktur di Bei Periode 2017 – 2023 Azizah Suci Pratiwi; Adler Haymans Manurung; Jhonni Sinaga; Djuni Thamrin; Adi Wibowo Noor Fikri
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 3 (2024): Agustus: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i3.4054

Abstract

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.
Corporate Social Responsibility(CSR) Evaluation & Effectiveness of Disclosure and its Impact on Financial Performance: A Case of Indonesian Corporations by Longitudinal Evidence Muhammad Asif Khan; Adler Haymans Manurung
Studi Ilmu Manajemen dan Organisasi Vol 3 No 1 (2022): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v3i1.709

Abstract

Purpose: To see if corporate social responsibility (CSR) is linked to financial performance in Indonesian enterprises. Despite the fact that CSR was first revealed in Indonesia. Method:This study, which is based on a longitudinal information study, consists of the two hundred most famous organizations, which were chosen from 672 recorded corporations that lead Bursa Indonesia between 2010 and 2020 by content Analysis. Secondary data analysis of recorded market data from Indonesia was used in this study. The necessary information was retrieved and recorded so that it could be analyzed subsequently. Additionally, SPSS was used to analyze the filtered data from which a generalized linear regression model was adopted. Result: The linearity test reveals a linear link between Corporate Social Responsibility and Firm Performance. Leverage, income per share, firm size, resource turnover, and corporate social responsibility have all been identified as critical indicators of an organization's financial performance in past studies. The present results corroborate this. Limitation: Expanding the specimen estimate, possibly to different agencies not fundamentally recorded; probably to 250 best organizations in Indonesia may consider a preferred measure of the impact that CSR has on the financial performance of Indonesian agencies. Contributions: Through its observations and discussions, this research contributes to theoretical and methodological advancements in the field of business. The report reinforces and advises businesses on the importance of corporate responsibility in their quest to increase financial performance, particularly in Indonesia. If enterprises follow the study's recommendations, they can achieve unprecedented levels of financial enactment.
Construction capital structure; soe and non-soe in the pandemic era Nancy Megawati Hariandja; Hermanto Siregar; Arif Imam Suroso; Adler Haymans Manurung
Jurnal Manajemen Industri dan Logistik Vol. 6 No. 1 (2022): 10 original research articles were authored/co-authored by 40 authors from 4 co
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1000

Abstract

This research aims to actuate the determinants of the capital structure of the state and non-state-owned construction industries during the infrastructure policy and the Covid-19 pandemic periods. Secondary data were collected quarterly from 2013 to 2020 from the Indonesia Stock Exchange (IDX), Bank Indonesia, and the Ministry of Public Works and Public Housing budget using a dynamic panel data with the Generalized Method of Moments. It was found that speed of adjustment, profitability, tangibility, activity, and infrastructure policies affect the capital structure of state-owned construction companies. Meanwhile, speed of adjustment, profitability, tangibility, and exchange rate affect non-state-owned construction companies. The result showed that state-owned and non-state-owned construction companies have a gap of 27.3% and 17.7% %, respectively. Furthermore, both companies have speed adjustment values of 1.38 period and 1.21 period. This means that non-state-owned construction companies' adjustment speed is faster than their state-owned counterpart. Therefore, the decision-making of debt construction companies needs to consider the financial characteristics and ownership of the company.
The Impact of Commodity Prices and Portfolio Net Inflows on Exchange Rates: A Comparison Before and After Covid-19 Astrika Erlin Nurcahyaningsih; Adler Haymans Manurung; Roy Sembel
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.50055

Abstract

The Indonesian Rupiah (IDR) exchange rate against the US Dollar (USD) has shown significant volatility, especially during the COVID-19 pandemic. This study examines how coal prices, commodity prices, and net inflows from stocks and government bonds (SBN) impact the IDR/USD exchange rate before and after the pandemic. Using Vector Autoregression (VAR) methodology, the research analyzes time-series data across both periods, employing Granger causality tests and impulse response function analysis to determine relationships between variables. Results reveal a fundamental shift in exchange rate determinants: pre-pandemic, coal prices predominantly influenced the rupiah, reflecting sensitivity to commodity markets; post-pandemic, government bond (SBN) net inflows became the primary factor affecting exchange rate movements. Granger causality tests confirm this transition, showing coal and commodity prices had causal relationships with the exchange rate before the pandemic, while government bond flows became more influential afterward. These findings have significant implications: Bank Indonesia should adjust monetary policy to account for bond market dynamics; financial institutions need to revise risk management strategies considering bond capital flows' increased influence; and the government should diversify Indonesia's economy to reduce commodity dependence while considering bond issuances' impact on the exchange rate, particularly when financing post-pandemic deficits.
The Dual Role of Revenue Concentration in Corporate Landbanking: Evidence from Urbanizing Property Markets Ardo Ryan Dwitanto; Adler Haymans Manurung; Nera Marinda Machdar; Wastam Wahyu Hidayat
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2487

Abstract

This study examines the determinants of corporate landbanking behavior by integrating macroeconomic demand factors with firm-level strategic characteristics. Focusing on publicly listed property developers in Indonesia, it investigates how urbanization and exchange rate uncertainty influence landbanking decisions, and how these effects are conditioned by firms’ revenue concentration. Using panel data regression analysis, the results show that urbanization significantly increases landbanking, confirming its role as a key demand-side driver in property markets. Exchange rate uncertainty also has a positive effect, suggesting that firms use landbanking as a strategic tool to preserve flexibility under macroeconomic volatility. At the firm level, revenue concentration is positively associated with landbanking, indicating that more focused firms allocate greater resources to land as a core strategic asset. More importantly, this study introduces a dual-effect perspective in which revenue concentration simultaneously increases baseline landholding while reducing firms’ responsiveness to external demand shocks. The negative interaction effect implies that, although concentrated firms hold larger landbanks, they adjust their land accumulation less aggressively in response to urbanization than more diversified firms. By integrating insights from urban economics, real estate, and corporate strategy, this study contributes to the literature by highlighting the role of firm heterogeneity in shaping land supply behavior. The findings also offer policy implications, suggesting that land-use regulations should account for differences in firm structure to improve housing supply responsiveness in rapidly urbanizing economies.
Financial Determinants, Company Performance, and Tax Rate on Sustainable Growth Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar; Tutty Nuryati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3881

Abstract

Sustainable company growth has increasingly become a strategic priority in the post-pandemic era, where businesses must balance profitability with Environmental, Social, and Governance (ESG) responsibilities. While previous studies have focused on the direct impact of financial determinants, limited research in emerging markets has explored the mediating role of company performance and the moderating influence of tax rates in shaping sustainable growth. This study investigates the mediating effect of company performance and the moderating effect of tax rate on the relationship between financial determinants and company sustainable growth. Using Structural Equation Modeling (SEM) with Partial Least Squares approach, the study analyzed 672 observations from Indonesian Stock Exchange-listed companies during 2018-2024. Financial determinants include capital structure, liquidity, profitability, and company size, while company performance is measured by Tobin’s Q and tax rate by effective tax rate. Results reveal that profitability has the strongest positive influence on sustainable growth, while capital structure shows significant indirect effect through company performance mediation. Tax rate significantly moderates the relationship between capital structure and profitability on sustainable growth. The study provides comprehensive understanding of complex relationships in corporate finance, contributing to strategic financial management and policy formulation in emerging markets.
Co-Authors Abdinagoro, Sri Bramantoro Ade Onny Siagian Ade Onny Siagian Adyatma Prio Anggoro Agung Dharmawan Buchdadi AGUNG GALIH SATWIKO Ahmad Faqih Syukri Alfian Amran Ali Imron Ambarwati, Eliza Dyah Amran Manurung Annisa Lestari Ardo Ryan Dwitanto Arif Imam Suroso Arif Imam Suroso Asih, Kiki Nindya Astrika Erlin Nurcahyaningsih AWN Fikri Aziz, Lukmanul Hakim Azizah Suci Pratiwi Bahtiar Saleh Abbas Budi Paryanti, Atik Carlos, Gerry Juan D.S. Priyarsono D.S. Priyarsono Darmawan, Indra Darminto . Dedi Budiman Hakim Djuni Thamrin DODY KURNIAWAN Dominicus Savio Priyarsono Dwi Winarno, Dwi Dwitanto, Ardo Ryan Dyah Budiastuti Edward Efendi Edward Efendi Silalahi Elia Rossa Elia Rossa Endah Suci Damayanti Erliza Noor Farah Margaretha Fauziah, Dinda Fikri , Adi Wibowo Noor Fikri, AWN Firdaus, Fairuz Zayyan Gatot Nazir Ahmad Gerry Juan Carlos Gerson Hadita Simamora Hakim , Dedi Budiman Hakim Sangapan, Lukman Hapzi Hapzi Ali Hardiyanti, Siti Epa Hariandja, Nancy Megawati Hasanuddin Hasanuddin Hendri Setiadi Hermanto Siregar Hibatullah, Fadh Fauzi I Gusti Ketut Agung Ulupui Idel Eprianto Idris Idris Imelda Sari Indra Darmawan Ivan Jan Jaya Silaen Jhonni Sinaga John E.H.J. Foeh John Sihar Manurung - Josua Panatap Soehaditama Jumawan Khan, Muhammad Asif Kosasih, Wibowo Kurniana Lukman Hakim Sangapan M. Jhonni Sinaga M.Rizal Mangalindung, Giovani Huiser Manurung, Catarina Manurung, Gerson Margie, Lyandra Aisyah Marinda Machdar, Nera Martua Eliakim Tambunan Maula, Dela Azkiatul Monika Sari Siagian, Friska Muhamad Ramdan, Muhamad Muhammad Yusuf Munir, Ningky Sasanti NACHROWI D. NACHROWI Nancy Megawati Hariandja Narpati, Bintang Nathania yunus, Angeline Nera Marinda Machdar Nera Marinda Machdar Nimmi Zulbainarni Noer A. Achsani, Noer A. Nopriadi Saputra Novita Sari Nur Khosim Nuryati, Tutty Octa Nilam Lukkita Aga Oktariswan, Dony Palti Marulitua Sitorus Pamuji Gesang Raharjo Pamuji Gesang Raharjo Panubut Simorangkir Paryanti, Atik Budi Pasaribu, Rasnius Princes, Elfindah Puspitasari, Veny Anindya Putra, Christophorus Indra Wahyu Ratnawaty Marginingsih Retno Yuliati Rewang Budi Prasetyo Rezki Adhitia Rianto, Muhammad Richo Robertus Suraji Rony, Zahara Tussoleha Rosalinda Manullang, Mitha Debora Rosma Titis Hapsari Roy Sembel Roy Sembel Salsabila Hasani Sangapan, Lukman Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Satriadi, Dharma Satrio Waliyudin Azhar Sholeh, M Asrorun Niam Silalahi, Edward Efendi Silvana Syah Simatupang, Apriani Sinaga, Jhonni Suci Damayanti, Endah Sudaryono Sugeng Suroso SUGENG SUROSO, SUGENG Sundari Oktaviana Supardi Susy Muchtar Sutawidjaya, Ahmad Hidayat Tanti Novianti Tarigan, Paul Augustin Taufik Raharjo, Taufik Tegar Maulana Hidayat Tony Irawan Tri Widyastuti Tri Widyastuti Triskamto, Triskamto Tubagus Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Viranti Margaretta Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widjanarko, Wirawan Willy Cahya Sundara Wirawan Widjanarko Wirawan Widjanarko Wiyandari, Esti Yuliansyah, M. Roby Yulyanah, Yulyanah Zahara Tussoleha Rony Zenal Asikin