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All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Studi Manajemen Organisasi Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Management Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Media Ekonomi dan Manajemen Riset Manajemen dan Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Perisai : Islamic Banking and Finance Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Surya Abdimas Ekonomi dan Bisnis Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Surya Masyarakat Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Bisnis dan Kewirausahaan Jurnal Visi Manajemen (JVM) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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PERAN MEDIASI INTELLECTUAL CAPITAL DALAM CORPORATE GOVERNANCE TERHADAP KINERJA DAN NILAI PERUSAHAAN DI INDONESIA Sheila Adriani; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 11, Nomor 4, Tahun 2022
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to examine the mediating role of Intellectual Capital in Corporate Governance and Performance of Companies listed on the Indonesia Stock Exchange. The sample of this study is LQ45 companies listed on the IDX in 2015-2019, which were determined using the purposive sampling method. This study uses 75 observations from 15 companies. The data used in this study is secondary data taken from the official website of the Indonesia Stock Exchange, the company's financial and annual reports, and the Bloomberg database. The analytical technique used in this research is SEM analysis using AMOS SPSS 24 software. The results of this study indicate that only Board Size can be bridged by VAIC to influence Tobin's Q, with varying results of the effect between variables.
Working Capital Determination in Indonesian Companies during the Covid-19 Pandemic Krismonika Hidayat; Hersugondo Hersugondo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7469

Abstract

This study aimed to know the effect of the Covid-19 pandemic on the performance of companies in Indonesia, to analyze the working capital determination in Indonesia companies, to analyze the effect of Probability in financial distress in moderating the working capital relationship in Indonesia companies, and to analyze the influence of variables in providing its effect on the company's working capital. The sample used in this study was 59 companies registered in Indonesia for the period 2017-2021 taken by purposive sample method. The analytical method used was a multiple linear regression model using Spss 25 software.  The results showed that companies that manage working capital through conservative policies were a financial strategy to ensure liquidity in fulfilling their obligations to creditors, firm age (company age), long-term debt, and sales growth has a positive effect on working capital. Thus, an older company can run the company by presenting a higher level of working capital which can generate profits and a better company reputation which allows the company to get credit more easily.
Impact of Corporate Social Responsibility on Economic Value Added: The Role of the Supply Chain Management Environment at LQ45 Indonesia Hana Nabilah Rahma; Hersugondo Hersugondo
Jurnal Organisasi dan Manajemen Vol. 18 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i2.3492.2022

Abstract

Purpose – This research examined the effect and strategy of CSR (Corporate Social Responsibility) on EVA (Economic Value Added) using the SCME mechanism.  Methodology – Population data sets were derived from the index LQ45 for the period of August 2022 and compared to the previous six years. Furthermore, a purposive sampling technique was applied to conduct a regression analysis, while mediation used the Hayes process version 4.2, Model 8. The data set was compiled using information from IDX, Bloomberg, and Eikon platforms (Thomson Reuters). Findings – The results highlighted four key conclusions, as follows: High CSR index companies observed a rise in EVA; SCME mediates the effects of CSR on EVA; Company size considerably modifies the effect of CSR on EVA; Company size significantly modifies the effect of CSR on SCME. Originality – This research represents a novel attempt to investigate the relationship between CSR and EVA, the company size dimension's mediative role, and the SCME mediating role in Indonesia's LQ45 Index. The results present intriguing management, policy, and literature implications.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Infrastruktur di Indonesia Fiskia Syafa'ati; Hersugondo Hersugondo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.679

Abstract

The aim of this paper is to study the impact of working capital management on firm profitability, using the main theoretical framework suggested by the literature. The analyzed companies are infrastructure companies listed on the Indonesia Stock Exchange. The data taken is the company’s financial statement data for the last 5 years. To achieve the research objectives, the researcher used common effect model (CEM) and random effect model (REM).
Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi Rizka Yulia Shafira; Hersugondo Hersugondo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1389

Abstract

The study aims to examine the mediating effect of third party assurance (TPA) and the moderating effect of financial leverage in corporate social responsibility (CSR) on the relationship between financial performance in the manufacturing industry in Indonesia. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel data regression analysis method and moderation regression model. The results of the study show that CSR has a positive effect on financial performance. TPA has a negative effect on financial performance and does not mediate the relationship between CSR and financial performance. Financial leverage is not significant with financial performance, but moderates the relationship between CSR and financial performance in pure moderation. Then, financial leverage is not significant with TPA, but it can moderate the relationship between CSR and TPA in pure moderation.
Peran Financial Distress Risk Sebagai Variabel Moderasi Pada Pengaruh Financial Leverage Terhadap Financial Performance Malinda Amelia Kusuma; Hersugondo
Jurnal Bisnis dan Kewirausahaan Vol. 19 No. 1 (2023): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v19i1.61-72

Abstract

Financial distress risk merupakan isu penting dalam memilih struktur modal dan dapat memengaruhi hubungan antara leverage dengan kinerja keuangan. Perusahaan perlu memperhatikan financial distress karena dapat berdampak buruk bahkan menimbulkan terjadinya kebangkrutan. Pada penelitian ini, peneliti menguji peran financial distress risk sebagai variabel moderasi pada pengaruh financial leverage terhadap financial performance. Teknik penelitian kuantitatif dan sumber data sekunder yang bersifat runtut waktu. Peneliti memperoleh data melalui financial statement perusahaan tercatat di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi berjumlah 834 perusahaan (4170 unit pengamatan) dipilih berdasarkan kriteria sehingga diperoleh sampel pada penelitian ini berjumlah 116 perusahaan (580 unit pengamatan). Data diuji menggunakan SPSS (Statictical Product and Service Solutions) versi 23. Metode penelitian menggunakan uji statistik deskriptif, uji asumsi klasik, dan uji regresi (uji regresi linear berganda dan uji regresi moderasi). Hasil penelitian ini menunjukan bahwa financial leverage berdampak negatif secara signifikan pada financial performance dan financial distress risk dapat memoderasi (memperkuat) dampak negatif antara financial leverage dan financial performance. Biaya utang meningkat seiring dengan rasio leverage sehingga menyebabkan penurunan manfaat utang dan penurunan kinerja keuangan. Penurunan lebih kuat pada perusahaan dengan financial distress risk yang lebih tinggi karena berkurangnya kemampuan dalam memenuhi (membayar) kewajiban utang dan meningkatkan biaya kebangkrutan.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN DENGAN KENDALA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020) Lola Rizky Bunga Pertiwi; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 12, Nomor 1, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT The purpose of this study was to know and analyze the effect of environmental, social, governance performance or ESG performance on firm performance with financial constraints as moderating variable (studies of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020). Firm performance is proxied by Return on Assets and Return on Sales, financial constraints proxied by Altman’s Z-score. This study uses secondary data obtained from the Bloomberg Database and the Company's Annual Report published in the Indonesia Stock Exchange (IDX). The population in this study is a manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020. The sampling technique used is purposive sampling, so that the samples obtained were 23 companies. This study uses qualitative methods, using panel data regression analysis techniques and Random Effect Model (REM) with Eviews 9 program. The result of this study indicates that ESG performance has a positive and insignificant effect on firm performance. Financial constraints are able to moderate the effect of ESG performance on firm performance in positive and significant. Then it can be conclude that the higher value of ESG performance is not able to improve firm performance. And financial constraints can increase the effect of ESG performance on firm performance.
Dampak Diversifikasi Pendapatan terhadap Risk-Adjusted Profitabilitas dan Stabilitas Bank Konvensional di Indonesia Desty Dwi Lestari; Hersugondo Hersugondo
ProBank Vol 6, No 2 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i2.1020

Abstract

Diversifikasi pendapatan pada perbankan menawarkan berbagai peluang dan ancaman. Penelitian akademis baru-baru ini menunjukkan bahwa bank akan mengalami kemungkinan kerugian lebih besar daripada keuntungan, baik dalam hal volatilitas profitabilitas dan risiko bank. Literatur mengenai topik ini di negara berkembang masih terbatas khususnya Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh diversifikasi pendapatan terhadap profitabilitas yang disesuaikan dengan risiko dan stabilitas pada bank umum konvensional. Kami menggunakan kumpulan data 9 bank umum konvensional yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2011-2020 menggunakan uji regresi Ordinary Least Square (OLS). Kami menemukan bahwa tidak terdapat pengaruh antara diversifikasi pendapatan terhadap profitabilitas yang disesuaikan dengan risiko dan stabilitas bank konvensional.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA DAN NILAI PERUSAHAAN Citra Sari; Hersugondo Hersugondo
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The research was conducted to determine the relationship between corporate social responsibility (CSR) in the Indonesian banking sector, along with CSR disclosure practices and their impact on financial performance and firm value. From 2016 to 2020, relevant data were gathered from bank annual reports and sustainability reporting, financial sites, and the Indonesia Stock Exchange (IDX). Multiple regression analysis with the constant-coefficient model was used in this research (OLS). The findings indicate that commercial banks are involved in CSR activities, and appropriate disclosures have helped improve accounting-based financial performance as indicated by return of equity (ROE), return of assets (ROA), and corporate value based EPS and Tobin's Q. The research findings contribute to a better understanding of CSR practices in developing countries' financial sectors, which are making dynamic efforts to develop their financial culture and can promote rapprochement with the Indonesian financial sector. 
Company Size and Growth on Profitability: A Comparative Study in 5 ASEAN Countries David Santoso; Hersugondo Hersugondo
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.33007

Abstract

Objective –This study investigates the correlation between a firm's size and its growth with respect to profitability. It subsequently incorporates various firm-specific variables, including leverage and asset tangibility, as well as macroeconomic indicators.Design/Methodology –Employing a quantitative research approach, this study utilizes annual data spanning the years 2017 to 2021. The research focuses on listed companies within the ASEAN region, namely Indonesia, the Philippines, Malaysia, Vietnam, and Singapore. The primary data sources comprise the Bloomberg and COMPUSTAT Global databases. Using the fixed effect model, the study includes a total of 145 listed companies, resulting in 725 firm-year observations.Results –This study found that there is evidence of an insignificant negative relationship between size and profitability, while the relationship between growth and profitability is found to be positive and significant. This suggests that the phenomenon of economies of scale is still in place, but in the long run it might be replaced by the diseconomies of scale.Research limitations/implications – The study contributes to a nuanced understanding of relationships between variables within each country. However, the study does not use all companies from each respective country. Novelty/Originality –This study employs a unique methodology by drawing samples from five distinct ASEAN countries. It conducts an integrated analysis encompassing both a collective examination and individual assessments of these countries. By adopting such a comprehensive strategy, this research aims to provide a more holistic perspective on the intricate relationships under investigation.
Co-Authors Abdul Karim Abdul Rouf Achmad, Fariz Afifah Wanda Inas Asputri Ahyar Yuniawan Alexander Natanael Silaban Alhiqni Raya Aufa Annisa Puspa Wicitra Ardiana Alifatus Sa'adah Ardiana Alifatus Sa’adah Audrey Lize Saadiya Bachtiar Rifqi Maulana Bangkit Amukti Barraq Mellina Zahroh Catur Kepirianto Chessa F. Puspitaningrum Cholimatul Sadiyah Citra Sari Daryono Daryono David Santoso Desty Dwi Lestari Desy Febriana Sari Dian Farhana Eka Febiyanti Eka Febiyanti Eka Febiyanti Samhudi Eka Handriani Farrell E. Kairupan Febrian Ahmad Sulton Fiskia Syafa'ati Givantoro Agma Ardira Hana Nabilah Rahma Hananta Awang Budiman Hermin Pancasakati K Hermin Pancasakti Kusumaningrum Herry Subagyo I Idris Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana James Andrew Hadiprajitno Jason Ferdianto Dihardjo Khrisna G. Dhaniswara Krismonika Hidayat Laksana, Rio Dhani Lilis Sugiarti Lola Rizky Bunga Pertiwi Malinda Amelia Kusuma Mayasari, Viviana Muhammad Heru Naufal Muhammad Zainuri Nabila Anjani Naufal Adi Nugroho Nesya Q. Nafisa Novita Widyaningsih Rio Dhani Laksana Rivan Dwi Aghnitama Rizka Yulia Shafira Sheila Adriani Sigit Febrianto Sih Darmi Astuti Sri Supriyati Sugeng Wahyudi Sugeng Wahyudi, Sugeng Suharnomo Taurisia Dinda Herfanti Tito Rahardian Universe Universe wahyu irawan Yatazya Muzamil ZAMAN, Badrus