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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi : Journal of Economic Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Manajemen & Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Ilmiah Mandala Education (JIME) EKUITAS (Jurnal Ekonomi dan Keuangan) TECHNOBIZ : International Journal of Business Airlangga Journal of Innovation Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Civil Engineering Science & Technology (CI-TECH) AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities SWARNA: Jurnal Pengabdian Kepada Masyarakat
Widi Hidayat
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

Abstract

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
Analysis of financial soundness of manufacturing companies in Indonesia Stock Exchange Hidayat, Widi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.541

Abstract

This study aims to provide information to the issuer and Bapepam and Indonesian Institute of Accountants with additional important information content of ratings and financial soundness of the indicators that do not harm investors. This is an explanatory and descriptive nature of causality using quantitative methods, using all companies listed on the Indonesia Stock Exchange (ISE) taken as the sample. The data were analyzed using discriminant statistical analysis tools are processed with SPSS. The results showed that the level of financial soundness of the manufacturing industries listed on the ISE such as 23 (62%) Companies Current Asset Growth (CAG) is low as well as Fixed Asset growth (FAG) 28 (76%) companies is still low, Equity Growth (EqG) by 27 (73%) the company, Revenue growth (RG) 27 (65%) companies and Net Income Growth (NIG) 35 (95%) firms. Two manufacturing companies have a very high NIG, thus, NIG average is very high. The seven models of financial soundness were tested based on the growth of corporate finance such as CAG, FAG, LG, EqG, RG, ExG and NIG. Only one model is not significant, the model RG, while the other model is a significant, with a significant difference be-tween the growths rates of the sound and unsound corporate finances industry groups.
The The Influence of Work Culture, Work Environment and Organizational Commitment on Employee Performance with Work Motivation as A Mediation Variable at Albarqah Medika Health Clinic Albar, Muhammad Iqbal; Hidayat, Widi; Wihadanto, Ake
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2955

Abstract

This research aims to determine the influence of work culture, work environment, organizational commitment on employee performance at the Albarqah Medika health clinic. And what is the effect if mediated by work motivation variables. The research method used is quantitative research type explanatory research. The subjects in this research were 45 clinic employees. The research instrument was a direct and closed questionnaire containing questions about the research variables, as well as a study of documents available at the clinic. Data analysis in this research used SPSS 25.0 for Windows to test instruments and determine the relationship between independent variables and dependent variables without mediating variables and with mediating variables (MRA). From the research results it was found that the influence of work culture, work environment, organizational commitment and motivation work on performance with significance values respectively 0.005, 0.005, 0.010, and 0.035. And all independent variables have an influence on the dependent variable through mediating variables with significant values respectively 0.040, 0.040 and 0.005. This shows that all variable values are <0.05, meaning that Ha is accepted and Ho is rejected. The conclusion is that work culture, work environment and organizational commitment has a significant influence on performance, also when this influence is moderated by work motivation.  
Co-Authors Ake Wihadanto Albar, Muhammad Iqbal Ali Muktiyanto Ali Muktiyanto Ardianto Ardianto AsiaH Murni, Siti Cinthya Ratna Yuniar Citra Lutfia Dewi Marina Dian Anita Nuswantara Elisabet Elisabet, Elisabet Emilia Desi Listyaningsih* Frida Fanani Rohma Ign. Advent Susilojati Isnalita Jessica Natanael Gunawan Jimy Abadi Mik Wanul Khosiin Mik Wanul Khosiin Muktiyanto, Ali Ni Nyoman Alit Triani Nitami Galih Pangesti Nurani Fatma Run, Pharatt Sarwindah Sarwindah Sinye Polani Thoomaszen Siska Wijayanti, Siska Siti Sundari Sudarman, WIdya Aulia Sudibjo Sudibjo Sutrisno, Sutrisno Tatang Ari Gumanti Tatang Ari Gumanti Tri Ratnawati Tri Ratnawati WIdya Aulia Sudarman