Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi Diponegoro Journal of Accounting Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Edunomika (JIE) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Surya Raharja
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh arsitektur keuangan terhadap kinerja keuangan dan nilai perusahaan di pasar modal Indonesia (Studi Sektor Industri Barang Konsumsi Tahun 2019 – 2022) Sulistyo Ariwibowo; Surya Raharja
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14347

Abstract

Tujuan utama yang ingin dicapai oleh perusahaan adalah memaksimalkan kekayaan pemegang saham. Oleh karena itu, setiap keputusan manajemen keuangan dalam suatu perusahaan haruslah mengacu kepada tujuan utama perusahaan yaitu memaksimalkan nilai perusahaan. . Maksimalisasi profit adalah kemampuan perusahaan untuk menghasilkan laba dalam suatu periode tertentu Berdasarkan penjabaran hasil penelitian di atas terdapat perbedaan hasil penelitian yang mendukung kinerja keuangan berpengaruh positif terhadap nilai perusahaan dengan penelitian yang menunjukkan kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. Sehubungan dengan perbedaan hasil tersebut, maka variabel arsitektur keuangan yang terdiri dari struktur kepemilikan, struktur modal, dan tata kelola perusahaan, layak diangkat dalam penelitian ini untuk mengetahui pengaruhnya terhadap kinerja keuangan dan nilai perusahaan. Dalam penelitian ini, peneliti menuggunakan data kuantitatif, Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2022. Data yang digunakan adalah data sekunder yang merupakan data panel dari 49 perusahaan pada periode 2019 sampai dengan 2022. Berdasarkan hasil penelitian yang dilakukan terhadap perusahaan di Pasar Modal Indonesia pada sektor industri barang dan konsumsi, dapat disimpulkan bahwa struktur kepemilikan terkonsentrasi tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan, diukur dengan Return on Assets (ROA), maupun nilai perusahaan, diukur dengan Tobin’s Q. Secara keseluruhan, hasil penelitian menegaskan bahwa kinerja keuangan, terutama ROA, berperan penting dalam meningkatkan nilai perusahaan di Pasar Modal Indonesia. Keyword: pengaruh arsitektur keuangan, kinerja keuangan, nilai Perusahaan, pasar modal
Analysis Of The Possibility of Financial Statement Fraud: S.C.C.O.R.E Model Sendifisda Faturochmah; Surya Raharja
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4081

Abstract

Financial statement fraud is an intentional act involving the omission of material information in financial statements. This action not only harms parties relying on financial statements but also benefits the perpetrators of the fraud. This study aims to examine the determinants of financial statement fraud using the S.C.C.O.R.E model approach. A total of 396 samples of manufacturing companies' financial statements from the 2021–2023 period were analyzed using logistic regression. The results reveal that financial stability (stimulus element), changes in directors (capability element), and total accruals (rationalization element) have a positive and significant influence on financial statement fraud. Meanwhile, other proxies such as related party transactions (collusion element), oversight effectiveness (opportunity element), and CEO photo frequency (arrogance element) do not affect financial statement fraud. This study provides practical contributions for practitioners, investors, regulators, and stakeholders in identifying the causes of fraud, thereby helping to design more effective fraud detection and prevention strategies in the future. 
THE EFFECT OF HEARDING BIAS AND OVERCONVIDENCE ON CRYPTOCURRENCY INVESTMENT DECISIONS WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (Study on Tokocrypto Official Group Community) Febrian Yoga Aditama; Surya Raharja
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2541

Abstract

The development of cryptocurrency as an investment instrument is increasingly attracting the attention of investors, especially among the digital community. However, investment decisions in this asset are often influenced by psychological biases, such as herding bias and overconfidence, which can lead to irrational and high-risk decision-making. This study aims to analyze the effect of herding bias and overconfidence on cryptocurrency investment decisions, with financial literacy as a moderating variable. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) to test the relationship between variables. Primary data were collected through questionnaires distributed online to members of the Tokocrypto Official Group community with a sample of 100 respondents selected using the snowball sampling technique. The results of the study show that herding bias has no significant effect on cryptocurrency investment decisions, while overconfidence has a positive and significant effect on investment decisions. However, financial literacy is not proven to significantly moderate the relationship between herding bias and overconfidence on investment decisions. This finding indicates that even though investors have a good level of financial literacy, psychological factors still play a dominant role in making investment decisions in cryptocurrency. This study contributes to enriching the literature on behavioral finance by revealing the limited role of financial literacy in suppressing psychological bias in risky investment decisions. The practical implications of this study emphasize the need for investment education that focuses not only on financial literacy, but also on controlling psychological aspects in investment decision making.
Co-Authors Andreas Widhi Khurniaji Armania Putri Wardhani Febrian Yoga Aditama Gany Ibrahim Fenandar Hanni Chyntia Maita Putri Muhammad Ikhwansyah Alam Rachmatika Pramuna M P Rian Eko Prasetyo Rianto Jati Putranto Sendifisda Faturochmah Septi Widiawati Sulistyo Ariwibowo