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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Fokus Manajemen Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Media Ekonomi Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon West Science Accounting and Finance IIJSE Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
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

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Cyber Security Awareness, Knowledge and Behavior of Digital Banking Users in Salatiga Nagari, Salma Faundria; Raharja, Surya
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.398

Abstract

Digital banking has become one of the fastest-growing techno-logical advances in the banking sector. This study aims to analyze the relationship between cybersecurity awareness, knowledge, and behavior among digital banking users in Salatiga City. Using a quantitative approach, data were collected from 200 respondents and analyzed with SmartPLS 4. The results show that cybersecurity knowledge has a significant positive influence on both awareness and behavior. Awareness also directly affects behavior. However, awareness does not significantly mediate the relationship between knowledge and behavior. This implies that while awareness is important, knowledge plays a more dominant role in shaping users’ cybersecurity behavior. This study contributes to the banking industry by providing insights to enhance user cybersecurity through targeted education and awareness programs. Additionally, it enriches the academic literature on cybersecurity behavior in the context of digital banking users, particularly in developing regions. Future research is encouraged to explore other influencing factors such as motivation, perceived risk, or institutional support.
ANALYSIS OF THE EFFECT OF FIRM SIZE AND EARNINGS PER SHARE ON FINANCIAL DISTRESS DURING THE COVID-19 PANDEMIC IN INDONESIA Hendrasari, Imung Gutami; Raharja, Surya
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.842

Abstract

The Covid-19 pandemic has had a significant impact on many corporations around the world, including Indonesia, since early 2020. This impact is felt in various sectors, especially the economy, where the decline in public consumption has led to a decline in company sales and revenues. This has resulted in uncertainty and financial difficulties, even bankruptcy. This study aims to analyze the effect of company size and earnings per share (EPS) on financial difficulties in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period.The method used is the Altman's Z-Score model, which is known to be accurate in predicting financial distress. From 780 listed public companies, after a purposive sampling selection process, 281 companies were obtained as samples. Data analysis using binary logistic regression shows that company size has a significant negative effect on financial distress; the larger the company size, the higher the Altman Z-score value, which means the risk of financial distress is lower. However, EPS does not show a significant effect on financial distress, although higher EPS reflects a lower risk of financial distress, this may be because EPS does not sufficiently describe the company's financial condition as a whole.Keywords:Financial Distress, Firm Size, Earnings Per Share
CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

Abstract

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.
The Determinant of Sustainability Report Disclosure Sari, Maylia Pramono; Sakinah, Nafiatus; Utaminingsih, Nanik Sri; Raharja, Surya
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022) Perdana, Laudza Indra; Raharja, Surya
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1188

Abstract

This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have been determined by the author. Hypothesis analysis used by researchers in testing the hypothesis is multiple linear regression analysis. The results of the study obtained results that application of key audit matters has a significant effect on improving the quality of financial report audits. The application of key audit matters also has a significant negative effect on audit report lag. The main cause of the decrease in audit duration is not due to the application of key audit matters, but the revocation of the relaxation limit for financial report reporting. Finally, the application of key audit matters does not have a significant effect on audit fee.
Board Characteristics and Disclosure of Environmental Sustainability Reports in Indonesia: Moderation Effects of Political Connection Claudya, Ursula; Raharja, Surya
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.6808

Abstract

The purpose of this study is to examine whether the characteristics of the board of commissioners in Indonesia affect the level of corporate environmental sustainability reporting, as well as to examine the moderating effect of political connections on the disclosure of environmental sustainability reports. The sample used was 80 companies listed on the Indonesia Stock Exchange in 2019-2021. The analysis technique used is Moderated Regression Analysis to examine the moderating effect of political connections and the effect of board characteristics on the disclosure of environmental sustainability reports. The results show that the board size variable has a significant positive effect on the disclosure level of environmental sustainability reports. Additionally, this study found that political connections weaken the influence of gender diversity on the disclosure of environmental sustainability reports. These findings provide valuable insights and evaluation for stakeholders aiming to implement good corporate governance practices to enhance environmental sustainability reporting performance. They can also serve as input for the government in developing guidelines for corporate sustainability reporting.  
Pengaruh CEO Narcism, Corporate Social Responsibility Syariah, Profitabilitas, dan Likuiditas, Terhadap Nilai Perusahaan (Studi Empiris pada Real estate, property dan construction yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) Alam, Muhammad Ikhwansyah; Raharja, Surya
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11416

Abstract

This study aims to examine the influence of CEO Narcism, CSR, ROA and Liquidity on company value. The problem in this study is shown by the value of stock price growth from the property, real estate and construction sectors showing a decline in 2018 to 2020. Based on the problem, the problem in this study is: How does the CEO of Narcism, Corporate social responsibility, profitability, and liquidity affect the company's value in Real estate, property and construction listed on the Indonesia Stock Exchange for the 2017-2021 period)?. This research uses secondary data in the form of financial statements obtained through the Financial Services Authority website. This study used purposive sampling method. The population in this study is all property, real estate and construction companies whose shares have been listed on the IDX since 2017-2021. A total of 53 companies were selected as research samples during 2017-2021. The analysis method used in this study is multiple regression analysis. Based on the results of data analysis and discussion that has been put forward about the influence of CEO Narcism, CSR, ROA and Liquidity on company value, it can be concluded that ROA has proven to have a significant effect on company value, this indicates that the increase in company value is influenced by an increase in ROA, meaning ROA policy What the company does affects the value of the company. CEO Narcism, CSR and Liquidity have not proven to have a significant effect on company value.
Pengaruh Reputasi Underwriter, Return On Equity, dan Umur Perusahaan Syariah Terhadap Underpricing (Studi Pada Perusahaan Yang Teregistrasi di BEI Tahun 2018-2021) Chrisnanda, Widya Andhi; Raharja, Surya
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11451

Abstract

This research aims to determine the influence of Underwriter reputation, Return On Equity, and Company Age on Underpricing (Study of Companies Registered on the BEI in 2018-2021)The samples used in this research are companies that were newly registered on the IDX in 2018-2021. Things that influence the level of Underpricing are proxied as ROE, Company Age, and Underwriter Reputation. Companies that registered on the stock exchange before and during Covid-19 were involved in moderating the underpricing. Company age has a significant negative effect on underpricing, the longer the company's age reduces underpricing. Return On Equity has no significant effect on underpricing. The higher ROE does not reduce the level of underpricing. Underwriter reputation does not have a significant effect on underpricing. The influence of Covid-19 does not moderate the relationship between company age, ROE and underwriter reputation with underpricing
Good corporate governance on performance: The moderating role of covid-19 Susanti, Tri Yuli Tiastuti; Raharja, Surya
Jurnal Fokus Manajemen Bisnis Vol. 14 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v14i1.9420

Abstract

This study highlights the importance of good corporate governance in company performance, especially during the Corona Virus Disaster 2019. This study examines the impact of various factors on firm performance, with an emphasis on corporate structure and practices. The variables under investigation include board size, board independence, board gender diversity, board meetings, board financial qualifications, audit committee size, and audit committee meetings. This study analyzed 137 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021, which were selected using a purposive sampling method. The analysis used panel data regression and descriptive statistics using STATA tools. The analysis used panel data regression and descriptive statistics using STATA tools. The results showed that board size, board independence, and audit committee meetings improved company performance during crises. However, the presence of women on the board, frequency of board meetings, and financial education of board members can negatively impact performance.
Hubungan Antara Manajemen Risiko Kredit dan Faktor Spesifik Bank terhadap Kinerja Keuangan pada Bank di ASEAN-5 Parasdya, Yoga; Raharja, Surya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4938

Abstract

This study aims to identify and analyse the effects of credit risk management and bank-specific factors on bank financial performance. Credit risk management is explained by non-performing loan ratio (NPL) and capital adequacy ratio (CAR), while bank specific factors are explained by cost to income ratio (CIR), net interest margin (NIM) and loan to deposit ratio (LDR). Financial performance is explained by return on assets (ROA). The object of this research is banks listed on the stock exchange in Indonesia, Malaysia, Singapore, Thailand and Philippines or ASEAN-5. The sample of this study is 63 banks with an observation period during 2017-2022 which resulted in 378 data. The results of this study are NPL and CAR have a negative and significant effect on ROA. This means that weak credit risk management can affect the decline in ROA. CIR and LDR have a negative and significant effect on ROA, meanwhile NIM has a positive and significant effect. This means that weak intermediation activities between depositors and creditors can also affect the decline in ROA. This study is different from previous studies because it adds the age of the bank as a control variable and expands the observation subjects to ASEAN-5 countries and extends the observation period.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Agung Yulianto Alam, Muhammad Ikhwansyah Ambarwaty Syahdiana Umar Amirudin, Ivan Annisa Rachmawati Arie Wicaksono Arif Fajrianto Arifah Nur Kamila Arumawan, Mei Saputra Arwan Arwan Asido Ivan Atik Ul Mussanadah Chhay Lin Lim Chrisnanda, Widya Andhi Claudya, Ursula Dwi Sudaryati Elga Pinka Arwangga Fauzan Ghairil Admiral Febrian Yoga Aditama Febrianty, Kanita Fetri Andriani Hendrasari, Imung Gutami Herdini Nur Islamiati Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono , Sari Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Hassan Septiyan Muhammad Irfan Aryatama Muhammad Rizki Mabrur Naddya Nur Adhani Nafiatus Sakinah, Nafiatus Nagari, Salma Faundria Nanik Sri Utaminingsih Natasia Alinsari Nazwir, Pratiwi Winya Nuranyanto, Akhmad Nurjannah, Dina Pamungkas, Nugroho Parasdya, Yoga Perdana, Laudza Indra Pramono Sari, Maylia Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Lestari Sari Nur Inayati Siti Mutmainah SITI MUTMAINAH Susanti, Tri Yuli Tiastuti Tri Jatmiko Wahyu Prabowo Vivi Apriliyani Wana, Desty Widihardimas, Tarcisius Jassien Zulqirofik, Tedy