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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Ilmiah ESAI Ulil Albab Oikonomia : Journal of Management Economics and Accounting
Umarudin Kurniawan
Politeknik Negeri Lampung
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Corporate Governance, Ukuran Perusahaan dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci Umarudin Kurniawan
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 2 No. 1 (2021): Mei 2021
Publisher : Politeknik Kutaraja

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Abstract

This study aims to study the role of the Corporate Governance (CG) structure that affects the level of mandatory disclosure of key management compensation in financial statements based on PSAK No.7 on Related Parties. The CG structures studied are family ownership, managerial ownership, audit committee, and other factors such as audit quality and company size on the level of disclosure of key management compensation in the financial statements. This research improves the measurement of managerial ownership variables. The sample of this research is banking companies listed on the Indonesia Stock Exchange in 2014 - 2016. Based on the results of the regression analysis, it shows that only two hypotheses (firm size and quality audit variables) are supported and three hypotheses (variable managerial ownership, family ownership, and audit committee effectiveness) are not supported.  
Analisis Faktor Determinan Kinerja Keuangan Dengan Komisaris Independen Sebagai Variabel Moderasi Yanti Budiasih; Hendy Tannady; Ruki Ambar Arum; Paulus Laratmase; Umarudin Kurniawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5264

Abstract

The purpose of this study was to analyze the effect of capital intensity, capital structure, working capital turnover onfinancial performance moderated by independent commissioners. Capital intensity was measured using the capitalintensity ratio, capital structure was measured using the debt to equity ratio, working capital turnover was measuredusing working of capital turnover (WCTO), financial performance was measured using return on assets. Thepopulation used in this study uses companies listed in the food and beverage sector that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. Theanalytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if theprobability value is 0.05. The results showed that capital intensity, capital structure and working capital turnover had noeffect on financial performance, independent commissioners did not moderate the effect of capital intensity, capitalstructure and working capital turnover on financial performance. Keywords: Capital Intensity, Capital Structure, Working Capital Turnover, Financial Performance, IndependentCommissioner
Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia M.Muhayin A Sidik; Umarudin Kurniawan
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2384

Abstract

This study aims to examine the abnormal return and stock trading volume to environmental pollution events. This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment. Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.
Analisis Equity Risk Premium Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Umarudin Kurniawan; Luluk Irawati
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 3: Februari 2022
Publisher : CV. Ulil Albab Corp

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh masa kerja auditor, ukuran perusahaan, leverage, kualitas laba, dan Earning per Share terhadap equity risk premium perusahaan. Sampel penelitian ini berdasarkan metode purposive sampling dari perusahaan bank yang terdaftar di Bursa Efek Indonesia pada tahun 2016 - 2020. Sampel akhir terdiri dari 23 perusahaan. Penelitian ini menggunakan regresi berganda untuk menganalisis permasalahan. Hipotesis diuji dengan uji regresi berganda dengan tingkat kepercayaan 95% dan kesalahan 5%. Hasil dari penelitian ini adalah kualitas laba berpengaruh positif terhadap equity risk premium perusahaan. Sedangkan tenur auditor, leverage, ukuran perusahaan dan earning per share tidak berpengaruh terhadap equity risk premium perusahaan.
Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia Ela Widasari; Muhammad Hasyim Ashari; Umarudin Kurniawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.389

Abstract

Abstract This study aims to explore the meaning and implementation of green accounting in sustainable business strategies for eco-friendly startups in Indonesia. Increasingly pressing environmental issues are driving businesses, including startups, to integrate sustainability principles into their operations. Green accounting serves as a strategic instrument that enables structured recording, measuring, and reporting of environmental impacts. Using a qualitative phenomenological approach, this study explores the subjective experiences of startups who have implemented green accounting in various cities such as Jakarta, Bandung, Yogyakarta, and Bali. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Colaizzi model. The results show that green accounting is understood not only as a reporting tool, but also as a manifestation of ethical values and ecological responsibility. However, its implementation still faces constraints such as limited resources, technical literacy, and regulations that are not yet optimally supportive. Nevertheless, opportunities for strengthening are open through digital technology, ESG-based funding, and multi-stakeholder collaboration. These findings confirm that green accounting plays a crucial role in green business transformation, while contributing to public policy, sustainable entrepreneurial practices, and the development of a more environmentally responsible startup ecosystem.
Co-Authors Damayanti Hendy Tannady Indah Bagus Dini Luluk Irawati M.Muhayin A Sidik Muhammad Hasyim Ashari Paulus Laratmase Ruki Ambar Arum Widasari, Ela Yanti Budiasih