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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Gadjah Mada International Journal of Business Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen The Indonesian Journal of Accounting Research BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Abdimas Bina Bangsa Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Business, Accounting and Management Journal of Accounting Research, Organization and Economics (JAROE)

Iman Sofian Suriawinata

Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Author-ID : 3610800

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document

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Investigating the Simultaneity of Corporate Hedging and Debt Policies: Empirical Evidence from Indonesia Suriawinata, Iman Sofian
Gadjah Mada International Journal of Business Vol 7, No 2 (2005): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.579 KB)

The primary objective of this paper is to investigate the simultaneity of corporate hedging and debt policies. Using a pooled sample of Indonesian non-financial listed firms covering the periods of 1996-2001, the present study finds evidence that corporate hedging and debt policies are simultaneously determined. That is, the use of debts motivate firms to hedge; but simultaneously, hedging increases debt capacity and induces firms to borrow more in order to take advantage of the tax benefits arising from additional debt capacity. Another important finding is that financially distressed firms âas indicated by their debt restructuring programsâ are less motivated to hedge, because such firms will see that the option values of their equity will increase as their cash-flow volatilities increase. Therefore, financially distressed firms tend not to hedge; or at least, hedge lesser compared to those of firms that do not experience financial distress.

INITIAL RETURN DAN RETURN 7 HARI SAHAM-SAHAM IPO DI BURSA EFEK INDONESIA Rahmanto, Basuki Toto; Suriawinata, Iman Sofian
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 3 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.14 KB)

The purpose of the study is to determine whether financial information that is proxied by the current ratio, return on assets, and debt to equity ratio and non-financial information proxied by auditor reputation, percentage of stock offerings, company age, and government ownership affect initial return and stock return 7 days. The sample used in this study are companies that conduct initial public offerings on the Indonesia Stock Exchange for the period of 2012 to 2016. The sampling method used was purposive sampling and the statistical method used is linear regression. The results of the study obtained the debt equity ratio, auditor reputation and company age negatively affected the initial return. The return of 7 days after the IPO is not influenced by financial and non-financial information, but the initial return affects the return of 7 days after the IPO in a positive direction. Keywords: initial return, return 7 day post IPO

OWNERSHIP STRUCTURE, FIRM VALUE AND THE MODERATING EFFECTS OF FIRM SIZE: EMPIRICAL EVIDENCE FROM INDONESIAN CONSUMER GOODS INDUSTRY Iman Sofian Suriawinata; Denty Melatijati Nurmalita
Jurnal Manajemen dan Kewirausahaan Vol. 24 No. 1 (2022): MARCH 2022
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Employing a panel data from a sample of Indonesia listed consumer goods companies covering the period of 2015-2019, the present study examines the effect of share ownership structure on firm value with firm size acting as a moderating variable. The estimation results show that while the control hypothesis of institutional ownership is supported, the alignment hypothesis of managerial ownership does not hold. However, the present study finds that firm size moderates the effect of share ownership structure on firm value. As firm size increases, managerial conducts are more inclined to conform with shareholders’ interest. But on the other hand, as firm size increases, institutional investors tend to side with managers in extracting more value at the expense of other shareholders. These findings corroborate anecdotal evidence in empirical corporate finance that size does matter, and provides insights for policy makers relating to corporate governance implications of institutional ownership in large firms.

The Effect of Company Characteristics of Stock Return In Industrial Sector Manufacturing Company Basic and Chemicals Listed In The Stock Exchange Indonesia Period 2013-2017 Eka Yulianto; iman sofian suriawinata; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v1i2.563

Abstract—This study aims to determine the effect of characteristics companies against stock returns in industrial sector manufacturing companies and chemicals listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a sample of manufacturing sector companies Basic and hemical industries as many as 22 companies listed on the Stock Exchange Indonesia with a period of five years, namely 2013-2017 and the number 110 observation. This study uses secondary data with techniques data collection using the documentation method from the official website of the Exchange Indonesian and stock effects and analyzed using Eviews Software version 10. Based on the results of research that has been done to analyze Leverage has a negative but significant effect on Stock Return this indicates a negative DER impact on increasing interest costs tax saving with companies utilizing interest costs arising from its debt to minimize the tax burden which increases financial distress caused by one of them is the increasing interest on loans high so that it will hurt the economy and increase the value of inflation. Profitability has a significant positive effect on Stock Return . Profitability goes up, so dividend expection rises resulting in stock prices going up anyway. This will encourage an increase in share prices ultimately will increase the Return stocks. Total Assets Turn Over has negative but insignificant effect on Stock Return means an increase in sales is not followed by an adequate profitability so found a negative relationship but not significant

Effect of Earnings Management on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange in the Period 2014-2018 Mochammad Ridwan; Iman Sofian suriawinata; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02
Publisher : BPJP - STEI

Abstract—This study aims to determine the effect of Partial Earnings Management on Company Value. Using a sample of 85 in the 5 periods of 2014-2018 mining companies, this study found the effect of earnings management on negative company values significantly identified earnings management practices in mining companies that were opportunistic. The profitability control variable has no effect, leverage has no effect, while the size of the company affects the firm's value.

The Effect Of Tax Planning On Company Value With Financial Performance As Intervening Variables In Manufacturing Companies Registered In Indonesia Stock Exchange For 2014-2018 Melisa Maharani; Sharifuddin Husen; Iman Sofian Suriawinata
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01
Publisher : BPJP - STEI

Abstract—This study aims to determine the effect of tax planning on firm value, and to determine the effect of tax planning on firm value with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used is a quantitative method using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Tax planning as an independent variable, firm value as the dependent variable, and financial performance as an intervening variable. The samples obtained were 25 companies with purposive sampling method. Descriptive statistical data analysis techniques using Stata 16 Software. The results of the study found that tax planning had a significant negative effect on firm value. A low CETR value will have a positive impact on firm value, on the contrary, if a large CETR value will have a negative impact on firm value. Meanwhile, CETR does not affect firm value through financial performance (ROA).

The Effect of Financial Performance on Stock Return in Coal Mining Companies Registered in Indonesia Stock Exchange Rony Marthin Sitohang; Iman Sofian Suriawinata; Rimi gusliana
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Abstract—This study aims to examine the effect of profitability, liquidity, asset structure, and company size on the capital structure of mining companies in this study aims to examine whether there is an influence of the current ratio, debt to equity ratio, total asset turnover and return on assets on stock returns on the company coal mining which is listed on the Indonesia Stock Exchange (IDX). This study uses a comparative research type, which is measured using a method of multiple linear regression based on the Eviews 11 program. The population of this study is coal mining companies listed on the Indonesia Stock Exchange (BEI) in 2013 to 2017. The sample is determined based on the method purpose sampling, with a total sample of 19 coal mining companies so that the total observations in this study were 95 observations. The data used in this study are secondary data. Data collection techniques use the method of documentation through the official website of IDX: www.idx.co.id, www.investing.com and www.sahamok.com. Hypothesis testing using t test. The results prove that CR, DER and ROA affect the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2013-2017 period. While TATO has no effect on the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2012-2017 period.

Performance Assessment Based on Balance Scorecard in Francial Company PT. Otewe Maju Bersama Desy Jayanti; Rimi Gusliana Mais; iman Sofian Suriawinata
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02
Publisher : BPJP - STEI

This study aims to determine the performance of the BSC in the franchise company PT. Otewe Maju Bersama is based on a financial perspective, customer perspective, internal business process perspective as well as learning and growth perspective. This research method is a quantitative method with a case study approach. The study population is all branches of the franchise PT. Otewe Maju Bersama, amounting to 55 branches. Sampling is done by using purposive sampling technique which is a type of non-random sample selection for which information is obtained using certain considerations. The respondents chosen in this study were employees of PT. Otewe Maju Bersama and restaurant customers owned by PT. Otewe Forward Together. The results of this study indicate that performance in a financial perspective is good. This is seen because it has been able to increase the percentage of growth in accordance with the plans made by the company. From the customer's perspective that performance is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of customer respondents tend to agree with answers and strongly agree and have good interpretation. The level of customer satisfaction and trust reaches 94%. While from the perspective of internal business processes it is said to be good, this can be seen from the Innovations made by Ropang OTW always trying to keep abreast of market developments and the desires of customers and companies always make efforts through structuring strategies in business and management. Innovations are made to provide excellent service for customers. As well as learning and growth perspectives are good, this can be seen from the average value of statement items on the learning and growth perspective which shows respondents' answers tend to be with answers agree and strongly agree.

The Effect of Capital Structure, Profitability and Company Size on Value of Companies In The Automotive Industry Sector Listed on IDX 2014-2018 Wahyu Leman; Iman Sofian Suriawinata; Irvan Noormansyah
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02
Publisher : BPJP - STEI

This study aims to determine the effect of capital structure on firm value, the effect of profitability on firm value, and to determine the effect of company size on firm value in the automotive industry sector listed on the Stock Exchange in 2014-2018. This study aims to determine the causal correlation between 2 or more variables. Meanwhile, based on the type of data, this research is categorized as a causality quantitative study, namely research to describe the state of the company which is carried out by analysis based on the data obtained. The dependent variable in this study is firm value, while the independent variable is Capital Structure, Profitability, and Company Size. In this study using secondary data obtained from Automotive Industry Sector Companies Listed on the IDX in 2014-2018. The objects in this study are capital structure (X1), profitability (X2) and company size (X3) and their influence on firm value (Y). The population used in this study were all manufacturing companies in the automatic industrial sub-sector listed on the Indonesia Stock Exchange, totaling 18 companies. Sampling in this study was carried out using purposive sampling method. The results of this study indicate that first, capital structure affects firm value. This indicates that increasing DER will result in good management, which can increase company profits, thereby increasing company value. Second, profitability has a negative effect on firm value. This shows that even though the company has suffered losses in the past few years, investors have confidence in the business prospects of companies in the automotive industry sector in the future if managed properly and professionally. Third, company size has a negative effect on firm value, meaning that the bigger a company is, the less efficient it is in managing its resources, and the more complicated

Education Conception between the National Curriculum and Modern Islamic Boarding Schools in Adjusting the 21st Century Development in SMA Al-Izzah Batu Mochammad Soleman; Anoesyirwan Moeins; Iman Sofian Suriawinata
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02
Publisher : BPJP - STEI

The purpose of this study was to determine: (1) the socio-cultural situation in modern pesantren education. (2) the main substance of the content standard in the learning management instrument of modern Islamic boarding schools, and (3) the application of the standard concept of the education management process and its relation to the standard system of national education management and modern Islamic boarding schools at Al-Izzah Batu High School. This research method is qualitative with a case study approach. Primary data in the form of in-depth interviews with the head of the pesantren, the principal, the deputy for the curriculum, teaching staff, the head of the pesantren, students or santri Secondary data is in the form of observation and documentation study of all supporting documents related to the sub-focus, including institutional documents, which contain objectives, vision and mission, curriculum documents, and other relevant documents. Based on the results of data analysis, it can be concluded as follows: (1) culturally the existence of Al-Izzah High School can color the surrounding area by making Islamic areas by providing guidance to the community, (2) the curriculum is integrated into learning tools in the form of a syllabus and lesson plans, and (3) the National Curriculum and the Modern Islamic Boarding School Curriculum are applied in two ways, namely integrated in Teaching and Learning Activities and habituation activities by paying attention to school indicators and predetermined class indicators..

Co-Authors Aditama Aditama Adyarini, Kus Tri Almurni, Siti Anoesyirwan Moeins Basuki Toto Rahmanto Denty Melatijati Nurmalita Desy Jayanti Devvy Rusli Diah Pranitasari Doddi Prastuti Eka Yulianto Elin Tri Budiyani Enung Siti Saodah Erzyanto Yukama Hardian Abdi Hermastuti, Pristina Indra Sakti Irvan Noormansyah Kus Tri Andyarini Kusumaningtyas, Arini Mustikaningrum Kasaluri Lies Zulfiati Meita Pragiwani Melisa Maharani Mochammad Ridwan Mochammad Soleman Muhammad Anhar Pranitasari, Diah Prastuti, Doddi Pristina Hermastuti Ridwan Maronrong Rimi gusliana Rimi Gusliana Mais Rimi Gusliana Mais Rony Marthin Sitohang Rosanty, Oktaria Septiliana Septiliana Setianingrum, Pristina Hermastuti Sharifuddin Husen Siregar, Mochamad Annas Nasrudin Wahyuni Suleman, Wahyuni

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