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All Journal Jurnal Manajemen Bisnis JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Computer Based Information System Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Science and Technology (FJST) Innovation Business Management and Accounting Journal Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba Paradoks : Jurnal Ilmu Ekonomi IIJSE
SURYO Budi Santoso
STMIK AMIKOM Yogyakarta
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba Puspitasari, Dilla Amalia; Pramono, Hadi; Santoso, Suryo Budi; Kusbandiyah, Ani
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1759

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.
Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability: Study on Companies listed in JII30 in 2021-2023 Abadisukur, Ilham; Santoso, Suryo Budi; Hariyanto, Eko; Azizah, Siti Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3955

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.
The Influence of Workload, Work Stress, Job Satisfaction, Work Discipline, and Compensation on Turnover Intention Among Nurses in Purbalingga Regency Sutaryo, Sutaryo; Santoso, Suryo Budi; Astuti, Herni Justiana; Kusbandiyah, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5003

Abstract

This research aims to determine the effect of workload, work stress, job satisfaction, work discipline, and compensation on turnover intention among nurses in Purbalingga Regency. The type of research used in this research is quantitative research, the data source used is primary data with a data collection method in the form of a survey using a questionnaire. The population in this study were all nurses in Purbalingga Regency, totaling 471 people. The sample in this study amounted to 216 people using purposive sampling. The instrument test requirements used are validity and reliability tests. The data analysis method uses multiple linear regression and the hypothesis tests used are the T-test. The results of this study partially state that Workload has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Work Stress has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Job Satisfaction has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Work Discipline has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Compensation has an negative effect on nurses' Turnover Intention in Purbalingga Regency.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Saputri, Elinda Dwi Agus; Fakhruddin, Iwan; Santoso, Suryo Budi; Dirgantari, Novi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
DETERMINASI FAKTOR INTERNAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Agusta, Yulinda Mauna; Fakhruddin, Iwan; Santoso, Suryo Budi; Inayati, Nur Isna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6317

Abstract

Kajian tersebut mempunyai tujuan agar mampu melakukan pengkajian serta memeroleh bukti empiris mengenai pengaruh ukuran dewan Komisaris, profitabilitas, ukuran perusahaan serta ukuran dewan pengawas syariah pada pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah yang terdaftar dalam Otoritas Jasa Keuangan (OJK) tahun 2020-2023. Kajian ini ialah salah satu jenis studi kuantitatif yang memfungsikan data sekunder yang mana data tersebut didapatkan melalui laporan keuangan yang sudah dilakukan penerbitan pada Bank Umum Syariah yang terinventarisasikan dalam OJK pada tahun 2020 – 2023. Teknik pengelompokan sampel dalam kajian ini memfungsikan metodologi purposive sampling. Teknik analisis data memfungsikan analisis model regresi data panel melalui penggunaan alat analisis software STATA Versi 17. Temuan pada kajian ini menyatakan apabila ukuran dewan perusahaan memberi pengaruh secara positif dalam pengungkapan ISR sementara profitabilitas, ukuran dewan komisaris serta ukuran dewan pengawas syariah tidak memberi pengaruh atas pengungkapan ISR. Penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR sedangkan profitabilitas, ukuran dewan komisaris dan ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan ISR.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Pada IDX Sharia Growth Bari, Putamsa Apradu; Santoso, Suryo Budi; Mudjiyanti, Rina; Amir, Amir
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2180

Abstract

Nilai perusahaan mencerminkan bagaimana investor menilai suatu entitas bisnis. Profitabilitas dan likuiditas memainkan peran penting dalam menentukan nilai perusahaan. Studi ini bertujuan untuk menganalisis pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai moderasi. Populasi dalam penelitian ini terdiri dari perusahaan yang terdaftar di IDX Sharia Growth (IDXSHAGROW) untuk periode 2022-2024. Sebanyak 63 sampel data diperoleh menggunakan purposive sampling. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27 melalui regresi linier berganda. Hasil penelitian membuktikan bahwa profitabilitas dan likuiditas memiliki pengaruh positif terhadap nilai perusahaan. Namun, kebijakan dividen tidak mampu memoderasi profitabilitas dan likuiditas terhadap nilai perusahaan. Studi ini berfokus pada indeks IDX Sharia Growth, yang merupakan indeks terbaru yang diluncurkan pada tahun 2022. Dari sini, masih terdapat kekurangan peneliti yang mempelajari indeks IDX Sharia Growth. Penelitian ini mengindikasikan bahwa manajemen perusahaan berbasis syariah perlu menitikberatkan perhatian pada peningkatan profitabilitas serta pengelolaan likuiditas yang efektif sebagai upaya strategis untuk memperkuat nilai perusahaan. Selain itu, hasil penelitian ini diharapkan dapat memberikan kontribusi konseptual bagi investor dan peneliti selanjutnya dalam memahami pola penilaian perusahaan yang tergabung dalam indeks IDX Sharia Growth.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Selavi, Aldena; Pratama, Bima Cinintya; Santoso, Suryo Budi; Hapsari, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Determinan Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi Nur'aini, Annisa Egi; Pramono, Hadi; Santoso, Suryo Budi; Hapsari, Ira
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28187

Abstract

Tujuan Penelitian: Penelitian ini menganalisis determinan pengungkapan sustainability report dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan consumer non-cyclicals subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024.Metode Penelitian: Penelitian ini bersifat kuantitatif dengan metode pemilihan sampel menggunakan teknik purposive sampling yang menghasilkan 65 perusahaan sebagai sampel penelitian. Data diolah menggunakan aplikasi STATA versi 17 dengan regresi panel Random Effect Model (REM).Novelty: Penelitian ini menghadirkan keterbaruan dari sisi pengujian simultan determinan pengungkapan sustainability report yang direpresentasikan oleh financial distress dan leverage dengan menambahkan ukuran perusahaan sebagai variabel moderasi.Hasil Penelitian: Financial distress dan leverage berpengaruh negatif terhadap pengungkapan sustainability report. Selain itu, ukuran perusahaan juga memperkuat pengaruh financial distress dan leverage terhadap pengungkapan sustainability report.Implikasi: Kondisi financial distress dan leverage tidak hanya berdampak pada stabilitas keuangan, tetapi juga menurunkan kualitas dan luasnya pengungkapan sustainability report. Dampak penurunan tersebut dapat berkurang, terutama pada perusahaan yang berukuran besar. Research Objectives: This study analyzes the determinants of sustainability report disclosure with company size as a moderating variable in non-cyclical consumer companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2022–2024.Research Method: This study is quantitative in nature, with a sample selection method using purposive sampling techniques that produced 65 companies as research samples. The data was processed using STATA version 17 with Random Effect Model (REM) panel regression.Novelty: This study presents a novelty in terms of simultaneously testing the determinants of sustainability report disclosure represented by financial distress and leverage by adding company size as a moderating variable.Research Results: Financial distress and leverage have a negative effect on sustainability report disclosure. In addition, company size also reinforces the effect of financial distress and leverage on sustainability report disclosure.Implications: Financial distress and leverage not only affect financial stability, but also reduce the quality and scope of sustainability report disclosures. The impact of this decline can be mitigated, especially in large companies.
Peran Managerial Ability dan Good Corporate Governance dalam Meningkatkan Kinerja Keuangan Perusahaan Khodijah, Siti; Pandansari, Tiara; Santoso, Suryo Budi; Hapsari, Ira
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28200

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis peran managerial ability dan Good Corporate Governance (GCG) terhadap kinerja keuangan perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2024.Metode Penelitian: Penelitian ini menggunakan analisis data panel dengan pendekatan kuantitatif, melalui model Random Effect. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian terdiri dari 280 observasi dari 56 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan perangkat lunak STATA versi 17.Originalitas/Novelty: Keterbaruan penelitian ini terletak pada penambahan variabel managerial ability yang dianalisis bersama Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan sektor properti dan real estate. Hasil Penelitian: Hasil penelitian menunjukkan bahwa managerial ability berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan komite audit dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan, serta komisaris independen berpengaruh negatif terhadap kinerja keuangan.Implikasi: Temuan ini menunjukkan bahwa kemampuan manajerial yang tinggi berperan penting dalam meningkatkan kinerja keuangan perusahaan, sementara efektivitas peran komisaris independen, kepemilikan institusional, dan komite audit belum sepenuhnya mampu mendorong peningkatan kinerja keuangan pada perusahaan sektor properti dan real estate. Research Objectives: This study aims to analyze the role of managerial ability and Good Corporate Governance (GCG) on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024.Research Method: This study uses panel data analysis with a quantitative approach, through a Random Effect model. The research data consists of secondary data obtained from financial reports and company annual reports. The research sample consists of 280 observations from 56 companies selected using purposive sampling techniques. Data analysis was performed using STATA software.Originality/Novelty: The novelty of this study lies in the addition of the managerial ability variable, which is analyzed together with Good Corporate Governance (GCG) on financial performance in the property and real estate sector companies.Research Results: The results indicate that managerial ability has a positive and significant effect on financial performance, while the audit committee and institutional ownership have no effect on financial performance, and independent commissioners have a negative effect on financial performance.Implications : These findings indicate that strong managerial capabilities play an important role in improving corporate financial performance, while the effectiveness of independent commissioners, institutional ownership, and audit committees has not been fully able to drive improved financial performance in the property and real estate sector.
Co-Authors Abadisukur, Ilham Agusta, Yulinda Mauna Ainun, Rania Nur Amir Amir Amir Anak Agung Gede Sugianthara Anggi, Sevian Ani Kusbandiyah Bari, Putamsa Apradu Bima Cinintya Pratama Budi Santoso, Selamet Eko Budiyono Budiyono Cahyani, Fatma Intan Dirgantari, Novi Eko Hariyanto Gunawan Putri, Nadya Loverina Hadi Pramono Hapsari, Ira Herni Justiana Astuti Hidayanti, Febriana Inayati, Nur Isna Iwan Fakhruddin Mudjiyanti, Rina Mujiarti, Mujiarti Naelati Tubastuvi Nur'aini, Annisa Egi Nurikmah, Tri Nurjannah, Afifah Zahroh Pamuji, Rizti Mugi Pandansari, Tiara Puspitasari, Dilla Amalia Putri, Erlyn Nurlita Putri, Francinita Rangga, Tegar Dwi Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Saputri, Elinda Dwi Agus Saputri, Elma Dwi Selavi, Aldena Septian, Rifki Setyadi, Edi Joko Siti Khodijah Siti Nur Azizah, Siti Nur Sofiyana, Sofiyana Sri Wahyuni Sutaryo Sutaryo Tsania, Aida Ayu Faiza Wicaksono, Devita Aprilia Widyastuti, Ani Nor