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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Dayasaing Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences NERACA : JURNAL AKUNTANSI TERAPAN Journal of Economics and Business UBS Jurnal Impresi Indonesia Konstelasi: Konvergensi Teknologi dan Sistem Informasi Asian Journal of Management, Entrepreneurship and Social Science
Triyono
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of Factors Affecting Financial Distress With Intelectual Capital as Moderation (Case Analysis of Retail Companies in 2017-2020) Dessy Ambarsari; Triyono Triyono; Andy Dwi Bayu Bawono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out factors affecting financial distress, and how intellectual capital capabilities and moderate the factors affecting financial distress. The main difference was intellectual capital usage as a moderation variables that has never been used in previous studies. This study used MRA with SPSS 26.0 as an analysis tool. The sample used in this study was retail companies listed on the IDX in the 2017-2020 of 72 companies. The analysis results showed that profitability, liquidity, leverage, and sales growth have a negative and significant on financial distress and intellectual capital moderating the effect of profitability, liquidity, leverage, and sales growth on financial distress both partially and jointly
THE IMPACT OF THE COVID 19 PANDEMIC ON COMPANY FINANCIAL PERFORMANCE (Case Study of a Food & Beverage Company listed on the IDX) Wahdyan Sastria Mahrani; Triyono Triyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14545

Abstract

This study aimed to compare the financial performance of companies before and during the COVID-19 pandemic in the food & beverage sector for the period 2019-2020. The population in this study consisted of 30 companies in the food & beverage sector. The sample included 19 companies obtained through purposive sampling that met the research criteria. The results of this study indicated a significant difference in the profitability ratio measured by Return on Assets before and during the pandemic. However, the liquidity ratio, solvency ratio, activity ratio, and market ratio did not show any significant differences during the COVID-19 pandemic. Keywords: Covid 19 Pandemic, Liquidity, Solvency, Profitability, Activity, Market Ratio
Effects of Profitability, Liquidity, Capital Structure, and Effects of Covid-19 on Firm Value with Dividend Policy as Intervening Variables (Case Study of Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period) Astritta Yahya Kusuma Hayu; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9864

Abstract

This study aims to determine the effect of Profitability, Liquidity, Capital Structure, and the Covid-19 Pandemic on Firm Value with Dividend Policy as an Intervening Variable. This study used secondary data from 72 companies. It was selected using the sampling method to produce a sample of 20 Food and Beverage companies listed on the Indonesia Stock Exchange for 2018-2021. The research data analysis method uses SPSS v.26 software. The results of this study are that profitability, liquidity, and dividend policy significantly affect firm value. Meanwhile, the indirect effect of liquidity significantly affects financial performance (intervening variable). From the calculation of the Sobel test, it is found that the dividend policy can mediate from liquidity to firm value. Keywords: Return on Assets, Current Ratio, Debt to Equity Ratio, Firm Value, Dividend Policy
Pengaruh Kinerja Keuangan Daerah Terhadap Kesejahteraan Masyarakat di Jawa Tengah Melalui Pertumbuhan Ekonomi sebagai Interventing Adhi Dhian Fajar Sakti; Triyono Triyono; Bambang Setiaji
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.171

Abstract

Penelitian bertujuan untuk menganalisa pengaruh kinerja keuangan daerah terhadap kesejahteraan masyarakat di Jawa Tengan melalui pertumbuhan ekonomi sebagai variabel interventing. Sampel berjumlah 35 Kabupaten da Kota di Jawa Tengah. Data diperoleh merupakan data skunder berupa realisasi APBD, laju pertumbuhan PDRB, dan tingkat kesejahteraan masyarakat. Tingkat kesejahteraan masyarakat diukur melalui Indeks Perkembangan Manusia (IPM). Teknik analisa data menggunakan analisa regresi berganda dengan analisa jalur (Path Analysis). Hasil penelitian menunjukkan rasio kemandirian keuangan daerah tidak berpengaruh terhadap kesejahteraan masyarakat di Jawa Tengah periode tahun 2018 – 2021, sedangkan rasio efisiensi keuangan daerah dan rasio pertumbuhan daerah berpengaruh terhadap kesejahteraan masyarakat di Jawa Tengah tahun periode tahun 2018 – 2021. Pertumbuhan ekonomi tidak berpengaruh terhadap kesejahteraan masyarakat di Jawa Tengah periode tahun 2018 – 2021. Rasio kemandirian keuangan daerah, rasio efisiensi keuangan daerah, dan rasio pertumbuhan daerah tidak berpengaruh terhadap kesejahteraan masyarakat di Jawa Tengah melalui pertumbuhan ekonomi sebagai variabel intervening.
Pengaruh Kinerja Keuangan Daerah Terhadap Kemiskinan di Jawa Tengah dengan Pertumbuhan Ekonomi Sebagai Intervening Ardella Wahyu Luthvia; Triyono Triyono; Noer Sasongko
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.263

Abstract

Penelitian mengenai pengaruh kinerja keuangan terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening memberikan hasil yang bervariasi. Pada penelitian ini memberikan hasil analisa pengaruh kinerja keuangan daerah terhadap kemiskinan di Jawa Tengah dengan pertumbuhan ekonomi sebagai intervening dengan sampel berjumlah 35 Kabupaten dan Kota di Jawa Tengah selama 4 tahun, dalam kurun waktu 2018-2021. Data diperoleh merupakan data sekunder berupa target dan realisasi belanja dan pendapatan, laju pertumbuhan ekonomi (PDRB), dan tingkat kemiskinan. Teknik analisa data menggunakan analisa regresi berganda dengan analisa jalur (Path Analysis). Hasil penelitian ini menunjukkan rasio kemandirian keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap pertumbuhan ekonomi, sedangkan rasio efisiensi keuangan daerah berpengaruh terhadap pertumbuhan ekonomi. Pertumbuhan ekonomi tidak berpengaruh terhadap kemiskinan. Sedangkan secara langsung, Rasio kemandirian keuangan daerah berpengaruh terhadap kemiskinan, namun rasio efisiensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan di Jawa Tengah. Kemudian melalui uji sobel test menghasilkan penelitian rasio kemandirian keuangan daerah, efisensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening.
Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Manajemen Laba Muhammad Shodiq Nugroho; Triyono Triyono
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.294

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Manajemen Laba. Penelitian dilakukan pada perusahaan yang masuk dalam indeks LQ45 dan terdaftar di Bursa Efek Indonesia periode 2019-2021. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dan didapatkan sebanyak 96 sampel yang sesuai dengan kriteria. Analisis data menggunakan analisis regresi linier berganda. Manajemen laba merupakan topik yang banyak dibahas karena laba digunakan sebagai indikator dalam pengukuran kinerja perusahaan, yang selanjutnya dijadikan dasar pengambilan keputusan bisnis, terutama keputusan investasi. Hasil penelitian ini menunjukkan bahwa konservatisme akuntansi dan leverage berpengaruh signifikan terhadap manajemen laba, sedangkan ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.
Analysis of Financial Reporting Fraud with Fraud Hexagon Theory in Financial Companies in the Banking Sub-Sector in 2020-2022 Dwi Fitriyanto; Triyono
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3107

Abstract

In a situation of economic constraints, the risk of fraudulent financial reporting becomes a major concern. This study examines the Fraud Hexagon Theory in identifying fraudulent financial reporting. This study uses a quantitative approach with a focus on financial companies in the banking subsector listed on the Indonesia Stock Exchange (IDX) in 2020–2022, with a total of 47 companies. The sample was selected using purposive sampling, including companies that published complete annual reports and were identified as committing fraudulent financial reporting at least once in three years of observation. The results of the study indicate that financial stability and rationalization have a positive effect on fraudulent financial reporting, while ineffective monitoring, capability, arrogance, and collusion have a negative effect. These findings indicate that financial pressure and internal justification increase the risk of fraud, while the effectiveness of supervision and certain individual factors can reduce the tendency to manipulate financial reporting. This study provides insights for regulators, auditors, and stakeholders in improving supervision and mitigating fraud risks in the banking sector. The resulting policy implications can be used to strengthen the internal control system and reduce the potential for fraudulent financial reporting in the future.
Analisis Pengaruh Likuiditas, Leverage, Sales Growth, Business Risk, dan Firm Size Terhadap Financial Stress Divanda Nurulhita Syifa’un Najwa; Triyono Triyono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10175

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage, sales growth, business risk, dan firm size terhadap financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan desain kausal komparatif. Populasi mencakup seluruh perusahaan sektor tersebut, sedangkan sampel ditentukan secara purposive berdasarkan kriteria terdaftar di BEI, konsisten melaporkan laporan keuangan tahunan, dan memperoleh laba positif. Data sekunder dikumpulkan melalui dokumentasi laporan keuangan, dan analisis dilakukan menggunakan regresi linear berganda setelah uji asumsi klasik. Hasil penelitian menunjukkan bahwa likuiditas dan business risk berpengaruh signifikan terhadap financial distress, sementara leverage, sales growth, dan firm size tidak signifikan. Temuan ini menekankan pentingnya manajemen kas dan pengelolaan risiko operasional dibandingkan ukuran atau struktur utang perusahaan. Penelitian ini terbatas pada sektor property dan real estate serta periode tiga tahun, sehingga belum dapat digeneralisasikan secara luas.
Pengaruh Green Acounting, Company Efficiency, Company Growth, Dan Company Size Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2022-2024 Ramadhan Ridho Heri Cahyana; Triyono Triyono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10356

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Company Efficiency, Company Growth, dan Company Size terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research dan data sekunder yang dianalisis menggunakan SPSS. Populasi penelitian mencakup seluruh perusahaan manufaktur di BEI sebanyak 228 perusahaan, dengan sampel 56 perusahaan dipilih melalui purposive sampling berdasarkan konsistensi terdaftar, penerbitan laporan tahunan dan PROPER, serta ketersediaan data variabel penelitian, menghasilkan total observasi 168. Variabel dependen profitabilitas diukur dengan Return on Assets (ROA), sedangkan Green Accounting diukur melalui skor PROPER, Company Efficiency menggunakan Total Asset Turnover, Company Growth dihitung dari pertumbuhan total aset, dan Company Size diukur dengan Ln Total Aset. Analisis data mencakup statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji parsial (t-test), uji simultan (F-test), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa hanya Company Growth yang berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Green Accounting, Company Efficiency, dan Company Size tidak berpengaruh signifikan. Temuan ini mengindikasikan pentingnya pertumbuhan perusahaan dalam meningkatkan kinerja keuangan dan memberikan dasar bagi strategi manajemen dan keputusan investasi.
Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance? Noer Sasongko; Triyono; Kartika Toyibi
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.40260

Abstract

Purpose: With intellectual capital acting as a moderator, this study will examine how financial success is impacted by sharia compliance performance as measured by the Maqashid Syariah Index, Profit Sharing Ratio, Zakat success Ratio, and Islamic Income. Methodology/approach: This study uses panel data techniques with MRA testing and using the Eviews 12 Program. Findings: The study's findings show that the main factor influencing financial performance is the profit sharing ratio; the Maqashid Shariah Index, profit sharing ratio, zakat performance ratio, and Islamic income variables cannot be moderated by the intellectual capital variable. Practical implications: This study provides a new contribution in the field of accounting related to the performance of sharia banking compliance in Indonesia, and is a consideration for companies and stakeholders in making decisions in order to maximize financial performance. Originality/value: This study adds the Maqashid Shariah Index variable in measuring the performance of sharia banking compliance in Indonesia.
Co-Authors Adhi Dhian Fajar Sakti Almira Azzahra Anas Ismail Andy Dwi Bayu Bawono Anindita Kusumastuti Ardella Wahyu Luthvia Astritta Yahya Kusuma Hayu Bambang Setiaji Daryono Soebagiyo Dessy Ambarsari Dian Praharaningtyas Dina Ayu Nugraeni Divanda Nurulhita Syifa’un Najwa Dwi Ariyani Dwi Fitriyanto Ekaputra, Aditiyanto Fatchan Achyani Fathan Achyani Indarti Diah Palupi Indias Ilham Ramadhan Putra Muslim Isnaini Nur Hidayah Jogiyanto Hartono Kartika Toyibi Kusdiyanto Kusdiyanto Mohd Fahmy-Abdullah Mufti Arief Arfiansyah Muhammad Shodiq Nugroho Noer Sasongko Radita Astrella Kusumastuti Ramadhan Ridho Heri Cahyana Riyardi, Agung Sarah Ayu Deva Sujadi Sujadi Wahdyan Sastria Mahrani Wahyu Wahyu Yuli Tri Cahyono