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All Journal Journal of Accounting and Investment Jurnal Kajian Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tabarru': Islamic Banking and Finance Jurnal Ecogen Jurnal Akuntansi Keuangan dan Bisnis E-JURNAL AKUNTANSI
Riyadi Aprayuda
Politeknik Negeri Batam
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba ? Zul Azmi; Riyadi Aprayuda
Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4871

Abstract

AbstractThe purpose of this study is to see how the role of compensation given to executives in earnings management in Indonesian banking. Specifically, this study empirically examines executive compensation against the level of bank discretionary accruals. This study uses panel data from bank companies whose shares are listed on the Indonesia Stock Exchange for 5 years (2015-2019) involving 30 banks consisting of 150 observations. Data were analyzed using panel data regression with a random effect model. The results showed that compensation has a positive effect on discretionary accruals. This finding underline that the provision of compensation has not succeeded in aligning conflicts of interest as agency cost in Indonesian banking. As a practical contribution, this research can be used as a basis for banking decision making regarding the treatment of compensation for CEOs or directors, especially for banks.Keywords: Agency cost; Banking; Earnings management; Excecutives compensation.Abstrak Tujuan penelitian ini untuk melihat bagaimana peran kompensasi yang diberikan kepada eksekutif terhadap manajemen laba di perbankan Indonesia. Secara khusus, penelitian ini menguji secara empiris kompensasi eksekutif terhadap tingkat akrual diskresioner bank. Penelitian ini mengunakan data panel dari perusahaan bank yang sahamnya terdaftar di Bursa Efek Indonesia selama 5 tahun (2015-2019) melibatkan 30 bank terdiri dari 150 pengamatan. Data dianalisis mengunakan regresi data panel dengan random effect model. Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif terhadap akrual diskresioner. Temuan ini menggaris bawahi bahwa pemberian kompensasi tidak berhasil menjadi penyelarasan konflik kepentingan sebagai biaya agensi di perbankan Indonesia. Sebagai kontribusi praktis penelitian ini dapat digunakan sebagai dasar pengambilan keputusan perbankan terkait perlakuan pemberian kompensasi pada CEO atau dewan direksi terutama di perusahaan perbankan.Katakunci: Biaya agensi; Kompensasi eksekutif; Manajemen laba; Perbankan.
Does the Order of Information Affect Investors' Investment Decisions? Experimental Investigation Riyadi Aprayuda; Fauzan Misra; Rayna Kartika
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.193 KB) | DOI: 10.18196/jai.v22i1.9965

Abstract

Research aims: This study examines the order of information’s effect according to the Belief Adjustment Model. In particular, this study investigates the effect of the direction of the order and the pattern of presenting information in making investment decisions.Design/Methodology/Approach: The research applied an experimental method with web-based instruments using a 2x2 factorial design between subjects, involving 65 investors.Research findings: The investors’ investment valuation who received negative to positive information sequence direction was higher than the investors who received positive to negative information direction. Furthermore, there was an order effect in the form of recency on investors who received a partial presentation pattern. Meanwhile, investors who received a simultaneous pattern did not show an order effect in their assessment. These findings underline that the simultaneous pattern could reduce the order effect, so that investors need to generalize the information as a whole to avoid this bias.Theoretical contribution/Originality: This study extends the investigation of investment decisions using a long sequence of information perspectives and more varied types of information (e.g., financial information, corporate governance, and industry sectoral information that has an impact on company conditions) in making investment decisions on the belief adjustment model.Practitioner/Policy implication: Companies must maintain the direction of the order and the presentation patterns when issuing company information to maintain the quality of investors' decisions and avoid the risk of volatility in company shares.Research limitation/Implication: Participants who joined this research were active investors but had not yet had a comprehensive experience.
APAKAH DANA ZAKAT DAPAT MENGURANGI TINGKAT KEMISKINAN ?: STUDI KASUS PROVINSI SUMATRA BARAT Yunila Dwi Putri; Rayna Kartika; Riyadi Aprayuda
Jurnal Tabarru': Islamic Banking and Finance Vol. 3 No. 2 (2020): Jurnal Tabarru' : Islamic Bangking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2020.vol3(2).5818

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah dana zakat yang disalurkan ke masyarakat dan pertumbuhan ekonomi terhadap tingkat kemiskinan. Sampel penelitian ini adalah 18 BAZNAS kabupaten/kota di Sumatera Barat dengan data selama 6 tahun periode (2013-2019) dengan 126 jumlah pengamatan. Metode analisis penelitian ini regresi berganda. Hasil penelitian menunjukkan bahwa dana zakat dan pertumbuhan ekonomi memiliki dampak negatif signifikan terhadap tingkat kemiskinan. Penelitian ini memberikan prespektif bahwa peran dana zakat yang distribusikan kepada masyarakat mampu menunjukkan konsistensinya dan berhasil mengurangi tingkat kemiskinan sehingga dana zakat mampu menjadi strategi utama untuk mengurangi tingkat kemiskinan. Sebagai kontribusi praktis, pemerintah dapat lebih mengoptimalkan sosialisasi kepada masyarakat untuk menyalurkan dana zakat kepada lembaga berbadan hukum seperti BAZNAS, karena lebih terukur dalam melihat dampaknya terhadap perekonomian makro secara kesuluruhan untuk suatu daerah kabupaten/kota, agar tercapai pengentasan kemiskinan dari penyaluran dana zakat.
INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Rita Syofyan; Defriko Gusma Putra; Riyadi Aprayuda
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.682 KB) | DOI: 10.20884/1.sar.2020.5.2.3554

Abstract

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).
Apakah Efek Pandemi Covid-19 Meningkatkan Return Saham Perusahaan Teknologi ? Yafez Rahmentio; Annisaa Rahman; Defriko Gusma Putra; Riyadi Aprayuda
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.13107

Abstract

This study aims to identify the impact of the covid pandemic on technology company stock returns. In particular, this study will classify the stock returns of technology companies from the beginning to the time the Covid-19 pandemic occurred in Indonesia. This study uses a qualitative descriptive literature study method to describe stock price report data from 28 technology companies in Indonesia which are members of 23 technology companies engaged in software development and information technology services, and 5 technology companies in the hardware and equipment sector. The results of this study indicate that 12 of the 28 companies that are members of the technology sector provide a return of more than 100% within one year. Then, as a result of the policy in dealing with the Covid-19 pandemic, companies engaged in the technology sector have a role as producers and distributors of procurement of equipment and services for the technology industry in creating new communications to support the daily activities of the community and other industrial sector companies. As a practical contribution, this research can be used as a reference for investors as an attractive investment option in their stock portfolio, because since the pandemic this company has been able to generate high profits.
Apakah Tingkat Literasi dan Inklusi Keuangan dapat Mempengaruhi Kinerja UMKM ? Literasi Keuangan, Inklusi Keuangan, UMKM Riyadi Aprayuda; Winanda Wahana Warga Dalam
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5421

Abstract

Penelitian ini didorong adanya permasalahan ketimpangan antara literasi dan inklusi keuangan yang telah dilakukan OJK pada 2019 yang menunjukkan index literasi keuangan 38,03% dan inklusi keuangan 76,19%. Angka ini menunjukkan bahwa tingkat literasi dan inklusi keuangan di Indonesia terendah di asia tenggara. Tujuan penelitian ini adalah menguji literasi dan inklusi keuangan terhadap kinerja UMKM di kota Pekanbaru. Penelitian ini menggunakan metode kuantitatif yang berfokus pada data primer dengan menggunakan kuesioner tertutup. Terdapat dua hipotesesis yang diajukan dalam penelitian ini yang diuji menggunakan structural equation modelling (SEM). Hasil penelitian ini menunjukkan bahwa literasi dan inklusi keuangan berpengaruh positif terhadap kinerja keuangan UMKM. Secara praktis penelitian ini dapat berkontribusi dalam strategi peningkatan kinerja UMKM ternyata dapat dilihat dari pengetahuan literasi dan fasilitas inkulsi yang dimiliki pengusaha.
Faktor Yang Mempengaruhi Keinginan Investasi Investor Muda di Pasar Modal Indonesia Riyadi Aprayuda; Fauzan Misra
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p02

Abstract

This study aims to examine the influence of attitudes, the impact of the social environment, and investment knowledge on the desire to invest in the capital market by young investors. Specifically, this study refers to the predictors of Theory of Planned Behavior (Ajzen, 1991) to establish factors that influence investment desires. This study uses primary data from a closed questionnaire, with 166 valid responses through online surveys from investors in several university investment galleries in Indonesia. Data were analyzed using Structural Equation Modeling (SEM). The results showed that the attitude of investors and investment knowledge influence the desire to invest. However, the impact of the social environment did not succeed in triggering the investment desire of young investors. These finding underscores the influence of the social environment only being a support, meanwhile, the internal factors of the individual are the main ones making young investors want to invest. As a practical contribution, these finding suggest a positive attitude and increase investment-related knowledge can be applied as a strategy to attract new investors in the capital market. Keywords: Investment Intention; Investor's Attitude; Social Environmental Impacts; Investment knowledge; Young Investor.
Co-Authors Annisa Rahman Azmi, Zul Defriko Gusma Putra Fauzan Misra Rayna Kartika, Rayna Rita Syofyan Winanda Wahana Warga Dalam Yafez Rahmentio Yunila Dwi Putri