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Perbedaan Kinerja Keuangan dan Abnormal Return Sebelum dan Sesudah Akuisisi di BEI Lesmana, Fuji Jaya; Gunardi, Ardi
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
Publisher : Jurnal Trikonomika

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This research aimed at knowing the companiesâ financial performance before and after acquisition (comparison study) of both the acquirer and acquired companies. The result showed that the financial performance of the acquirer companies was not significantly improved. But after performing acquisition, their financial performance showed an improvement - better than prior to the acquisition. The financial performance of acquired companies was not significantly improved either. But, after being acquired their financial performance showed an improvement - better than before being acquired.

Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan Ridwan, Mochammad; Gunardi, Ardi
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
Publisher : Jurnal Trikonomika

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This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

Pengembangan Produk Unggulan UMKM Kabupaten Sukabumi Kusdiana, Dikdik; Gunardi, Ardi
Jurnal Trikonomika Vol 13, No 2 (2014): Desember 2014
Publisher : Jurnal Trikonomika

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Usaha mikro, kecil, dan menengah (UMKM) dalam perekonomian nasional memiliki peranan yang penting dan strategis. Penelitian ini ingin mengkaji pengembangan produk unggulan UMKM di Kabupaten Sukabumi. Metode analisis yang digunakan, yaitu Analytic Hierarchy Proccess (AHP) untuk melihat produk unggulan UMKM di berbagai sektor cocok untuk dikembangkan. Hasil penelitian menunjukkan bahwa potensi produk unggulan UMKM di setiap sektor setelah dilakukan analisis AHP berdasarkan kriteria keunikan, potensi pasar, dan manfaat ekonomi, maka dapat diidentifikasi potensi produk unggulan UMKM prioritas adalah manggis, pengolahan logam, dan jasa perbengkelan.

PERAN MEKANISME CORPORATE GOVERNANCE SEBAGAI PEMODERASI PRAKTIK EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Ridwan, Mochammad; Gunardi, Ardi
TRIKONOMIKA Vol 12 No 1 (2013): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v12i1.459

This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

Financial Technologies: A Note on Mobile Payment Song Yee Leng; Ameen Talib; Ardi Gunardi
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

The financial market is currently disrupted by the rise of new technologies "FinTech” a short form for financial technology, which profoundly reshapes the financial intermediary structure and makes financial services more efficient. Mobile technology with Internet-enabled devices is the next logical phase of the World Wide Web campaign such as mobile phone taking over the mass market and will fundamentally change the way products are bought and sold as well as financial services especially the mobile payment system. This research examines changes payment method in financial services, particularly those involving mobile payments that can create new channels for consumers to purchase goods and services using a mobile phone. Mobile payment application is ready to replace traditional cash, checks, credit and debit card throughout the country. In this stage of development, the current situation of mobile payment market, review the previous literature on mobile payment services, analysis use of mobile payment worldwide and various initiatives use mobile phones to offer financial services for those ‘unbanked’.JEL Classification: G20, O14DOI: https://doi.org/10.26905/jkdp.v22i1.1993

The Use of Financial Literacy for Growing Personal Finance Ardi Gunardi; Mochammad Ridwan; Gugum Mukdas Sudarjah
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Financial literacy played an important role for everyone in managing personal finances. This research aimed to determine how the level of financial literacy in students S1 Faculty of Economics and Business, Universitas Pasundan and investigate what factors are influencing it. The observed respondents were students from the Faculty of Economics and business, Universitas Pasundan. The research data was collected through questionnaires, descriptive analysis, and test multinomial logit. Based on the results of the research showed that the level of financial literacy from undergraduate students UniversitasPasundan was in a low category. Financial literacy was determined by gender, GreaterAcademic Achievement (GPA), parental education level, and parental income level, whereas for age, year of study and residence do not contribute to the research model. The results of this study were expected to support the personal financial planning of students in improving the skills of reading, analyzing, and managing their own finances, thus avoiding the daily financial problems.DOI: https://doi.org/10.26905/jkdp.v21i3.1489

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Jaja Suteja; Ardi Gunardi; Rani Janisa Auristi
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

Simultaneous Association between Quality of Corporate Environmental Performance and Financial Performance: Evidence from Select Asian Countries Santi Gopal Maji; Utpal Kumar De; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.206

This study empirically investigates the simultaneous association between the quality of environmental performance (EP) and financial performance of firms selected from three Asian countries—Japan, South Korea, and India. The content analysis technique based on a four-point scale was used to measure the quality of EP, whereas financial performance was measured based on the market-to-book ratio. Employing system generalized method of moments and fixed effects regression model in a system of two-equation model, the study finds that EP has a positive impact on financial performance. Similarly, the financial performance has a positive influence on the quality of EP. The findings of the study indicate that a firm can enhance its overall financial performance by improving its EP. This implies that firms not only improve their economic performance through environmentally responsible business practices, but also help in fulfilling some of the sustainable development goals of the United Nation’s 2030 development agenda.

Corporate Board Diversity and Sustainability Reporting: A Study of Selected Listed Manufacturing Firms in Nigeria Helen Obiageli Anazonwu; Francis Chinedu Egbunike; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 1 (2018): June 2018
Publisher : Universitas Pasundan

The objective of the study is to ascertain the influence of corporate board diversity on sustainability reporting on a sample of quoted manufacturing firms in Nigeria. The study adopts a panel research design. The population of the study comprised quoted manufacturing companies on the Nigerian Stock Exchange. This was restricted to companies classified under conglomerates, consumer goods, and, industrial goods sector. The study used secondary data, extracted from the annual reports of the studied manufacturing companies. Fixed effects panel regression analysis was used to test the hypotheses. The dependent variable sustainability reporting was measured using an Economic, Social, and Governance (ESG) index, the independent variables were board member nationality, proportion of women directors, proportion of non-executive directors, and multiple directorships. The results show no significant positive influence of board member nationality, while proportion of women directors, proportion of non-executive directors, and multiple directorships were significant. The study recommends among others, the adoption of NSE Sustainability Disclosure Guidelines for a unified integrated reporting framework for Nigerian firms, secondly, a heterogeneous board composition, which can leverage on the diverse set of skills of board members.

Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting Ichsan Setiyo Budi; Rahmawati Rahmawati; Falikhatun Falikhatun; Muthmainah Muthmainah; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019
Publisher : Universitas Pasundan

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

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