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All Journal PROSIDING SEMINAR NASIONAL KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE BISMA (Bisma dan Manajemen) Journal of Accounting and Investment J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Indonesian Journal of Law and Economics Review Jurnal Abdimas Bina Bangsa BISMA (Bisnis dan Manajemen) Procedia of Social Sciences and Humanities Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) IECON: International Economics and Business Conference Khazanah Sosial Academia Open
Heri Widodo
Universitas Muhammadiyah Sidoarjo
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Impact on Timeliness in Financial Reporting in the Case of the Indonesia Stock Exchange: Dampak pada Ketepatan Waktu dalam Pelaporan Keuangan pada Kasus di Bursa Efek Indonesia Lidya Azaria Putri; Heri Widodo
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7859

Abstract

This quantitative study investigates the impact of capital structure and company size on the timeliness of financial reporting within Indonesia's industrial and real estate sectors listed on the Indonesia Stock Exchange from 2019 to 2021. Utilizing multiple regression analysis and Moderated Regression Analysis (MRA) with the Eviews program, the research finds that while capital structure does not significantly affect timeliness, company size positively influences it. However, auditor quality does not moderate either relationship. The results suggest that larger companies tend to adhere more closely to reporting deadlines, potentially due to their deeper understanding of regulations, while auditor quality does not alter this dynamic. Highlights: 1. Analyzes capital structure, company size impact on Indonesian financial reporting timeliness.2. Larger firms show significant association with timely reporting.3. Auditor quality doesn't moderate capital structure, company size influence. Keywords: Timeliness of financial reporting, Capital structure, Company size, Auditor quality, Indonesia Stock Exchange.
Transparency and Accountability Deficits in Indonesian Orphanage Financial Reporting: Defisit Transparansi dan Akuntabilitas dalam Pelaporan Keuangan Panti Asuhan di Indonesia Zuhrina Rahayu Nisa; Heri Widodo
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8054

Abstract

Non-profit organizations play a critical role in society, yet their financial reporting practices often lack the rigor of for-profit entities. This study examines the financial reporting of the Darul Aitam Orphanage Foundation, focusing on its compliance with ISAK 35 standards and its implementation of transparency and accountability principles. Despite the importance of these principles for trust and efficiency, a knowledge gap exists regarding their application in non-profit orphanages. The research employs a qualitative descriptive method, utilizing primary and secondary data from monthly reports, and collects data through observations, interviews, and documentation. Findings reveal that the Darul Aitam Orphanage Foundation has not adopted ISAK 35 standards and fails to fully implement transparency and accountability in its financial reporting. The financial records are rudimentary, noting only cash inflows and outflows, and lack detailed information needed by external stakeholders. These results underscore the need for improved financial practices in non-profit organizations to enhance accountability and transparency, thereby fostering greater trust and support from stakeholders. Highligt: The Darul Aitam Orphanage Foundation's financial reports do not adhere to ISAK 35 standards. The orphanage's financial practices lack comprehensive transparency and accountability. Enhanced financial reporting practices are necessary for better external analysis and stakeholder trust. Keywoard: Financial Reporting, Non-Profit Organizations, ISAK 35 Compliance, Transparency, Accountability
Macro-Factors' Impact on Stock Returns: Insights from Exchange-Diversified Shares: Dampak Faktor Makro terhadap Return Saham: Wawasan dari Saham yang Terdiversifikasi di Bursa Mochamad Rizal Yulianto; Dafita Wahyu Mekarsari; Heri Widodo; Nurasik Nurasik; Bayu Hari Prasojo
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8248

Abstract

This study investigates the impact of fundamental and macroeconomic factors on diversified stock returns, crucial for investment decisions. Employing purposive sampling, key analysis methods included coefficient of determination (R2), multiple regression, paired t-tests, and classic assumption tests. Results reveal that inflation, market price, profitability, and leverage insignificantly affect share prices, challenging conventional assumptions. These findings underscore the need for a reevaluation of factors influencing stock returns, prompting a rethinking of investment strategies and risk assessment in global markets. Highlights : Methodological Rigor: Utilized purposive sampling and robust statistical techniques like regression and t-tests to analyze the impact of diverse factors on stock returns. Challenging Conventional Wisdom: Findings contradict traditional assumptions about the influence of inflation, market price, profitability, and leverage on share prices. Implications for Investment Strategy: Emphasizes the necessity for a paradigm shift in investment strategies, urging a reassessment of risk evaluation and decision-making processes in global markets. Keywords : Stock returns, Fundamental factors, Macroeconomic factors, Investment decisions, Risk assessment
Co-Authors Ahmad Firdausi Akmal Al Haytami Amilia Ristika Dewi Anggi Novita Sari Anggita Stovia Arifcha Nelly Aulia Rahmawati Bayu Hari Prasojo Catur Windi Dafita Wahyu Mekarsari Devi Riza Umami Diana Puspitasari Eko Kurniawan Endra Wahyu Ningdiyah Ferry Prima Wicaksana Hana Catur Wahyuni Hanny Hafiar Hartati Hartati Haryono Haryono Helda Puji Sofiana Helda Puji Sofiana Hidayatulloh Hidayatulloh Ivanda Ilham Lidya Azaria Putri Mar’atus Solihah Mauludia Juniarti Mochamad Rizal Yulianto Muammar Kadafi Nadia Wirda Ummah Nur Ravita Hanun Nurasik Nurasik Prasetyo Utomo Qirbi Ibrahim Reni Dwi Jayanti Reni Dwi Jayanti Retno Wulandari Rita Irma Suryani Nasution Riza Yuana Rony Yulian Putra Santoso Rosalina Dwi Rahmayanti Diana Putri Solvia Sriwulandari Wiwit Hariyanto Yudi Suryadi Yusida Lusiana Zuhrina Rahayu Nisa