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All Journal Media Riset Akuntansi Jurnal Keuangan dan Perbankan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Management Studies and Entrepreneurship Journal (MSEJ) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Sainsbertek Jurnal Ilmiah Sains & Teknologi Khidmat: Journal Community Service Jurnal Akuntansi Kontemporer E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Tarsisius Renald Suganda
Fakultas Ekonomi Dan Bisnis Unversitas Ma Chung Malang
Religion Arts Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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DOES DIVIDEND POLICY MEDIATE THE EFFECT OF FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE ON FIRM VALUE? Reza Septiana Wibowo; Tarsisius Renald Suganda; Daniel Sugama Stephanus
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p04

Abstract

A company's dividend policy is a crucial element that influences financial performance and capital structure on firm value. This study builds on earlier research by analyzing the function of dividend policy as a mediator between financial performance, capital structure and firm value, with a focus on stocks included in the ISSI Index. This research aims to examine whether dividend policy serves as a mediating variable in the relationship between financial performance, capital structure and firm value among manufacturing firms listed on the ISSI Index. This quantitative study utilized a sample of 425 observations from manufacturing companies on the ISSI Index during the 2019–2023 period. The PLS-SEM position was employed in regression analysis. Profitability (ROA), liquidity (CR), leverage (DER), and capital structure (DAR) seemed amid the independent variables this were studied. Firm value was measured by Tobin’s Q and PBV as dependent variables, while dividend policy (DPR) served as the mediating variable. It was found that profitability and capital structure contribute positively to firm value, as measured by Tobin’s Q and PBV, whereas liquidity has a negative impact. Leverage only affects firm value when PBV is used as a proxy. Also, this study demonstrates that the relationship between profitability, liquidity, leverage, and capital structure on firm value (Tobin’s Q and PBV) is significantly mediated by dividend policy. By strengthening and extending the bird-in-the-hand theory, this research offers a theoretical contribution by highlighting the importance of dividend payouts in enhancing firm value, particularly for manufacturing companies listed on the ISSI Index.
Pendampingan Kelembagaan Republik Tani Mandiri Kopi Koetjoer Cahyadi, Rino Tam; Suganda, Tarsisius Renald; Kurniawan, Yudhi; Dewany, Amanda Salsa; Sugiarto, Christopher Mael; Chen, Noriko; Sunaryo, Sherly Natalia; Priswanti, Sheril
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 2 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i2.68028

Abstract

Republik Tani Mandiri (RTM) Kopi Koetjoer adalah kelompok tani yang berdiri pada 10 November 2019 di Desa Kucur, Kecamatan Dau, Kabupaten Malang. Kopi merupakan salah satu hasil pertanian di Desa Kucur yang terus dibudidayakan oleh masyarakat setempat. RTM hadir tidak hanya untuk sekedar mengangkat perekonomian para petani kopi, tetapi juga mengedukasi para petani mengenai proses produksi kopi. Tim penulis melakukan pendampingan kepada RTM yang berfokus pada sistem pencatatan keuangan yang masih menggunakan cara manual. Sistem pencatan keuangan RTM semula manual, tidak terstruktur, dan hanya bergantung kepada satu orang pencatat, kini dilakukan proses digitalisasi dengan diberikan sebuah aplikasi. Dengan adanya pendampingan ini dapat membantu RTM untuk mempermudah proses pencatatan dan meningkatkan efisiensi, serta megurangi risiko salah pencatatan akibat kurangnya sumber daya manusia. Selain itu, diadakan juga pelatihan manajemen operasional, kepemimpinan kelembagaan koperasi dan pelatihan pemasaran digital untuk penguatan aspek manajemen usahanya.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Devina Andreny Wongso; Tarsisius Renald Suganda; Daniel Sugama Stephanus
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
Pengaruh Keberagaman Gender Dewan Direksi Terhadap Nilai Perusahaan Dengan ESG Sebagai Variabel Mediasi Nadine Ranisyademas Hawidiajati Cesatyanegara; Tarsisius Renald Suganda; Bagas Brian Pratama
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/bab78422

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keberagaman gender dewan direksi terhadap nilai perusahaan dengan kinerja Environmental, Social, and Governance (ESG) sebagai variabel mediasi pada perusahaan yang tergabung dalam indeks SRI-KEHATI periode 2020–2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, Bursa Efek Indonesia, dan Refinitiv Eikon. Sampel penelitian ditentukan melalui metode purposive sampling dan menghasilkan 71 observasi. Analisis data dilakukan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa keberagaman gender dewan direksi berpengaruh positif terhadap kinerja lingkungan, kinerja sosial, dan kinerja tata kelola, tetapi tidak berpengaruh langsung terhadap nilai perusahaan. Kinerja lingkungan dan kinerja sosial berpengaruh negatif terhadap nilai perusahaan, sedangkan kinerja tata kelola tidak berpengaruh signifikan. Hasil uji mediasi menunjukkan bahwa hanya kinerja sosial yang mampu memediasi hubungan antara keberagaman gender dewan direksi dan nilai perusahaan, sementara kinerja lingkungan dan kinerja tata kelola tidak mampu memediasi hubungan tersebut. Temuan ini menunjukkan bahwa keberagaman gender lebih berkontribusi pada peningkatan aspek keberlanjutan dibandingkan peningkatan nilai perusahaan secara langsung.
TRANSPARANSI INFORMASI PERUSAHAAN PADA BURSA EFEK INDONESIA, SINGAPURA, DAN THAILAND AUREL SEPTIAN CHRISTPRATAMA; TARSISIUS RENALD SUGANDA; FITRI OKTARIANI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.736

Abstract

The aim of this research is to prove the influence of legal system, economic development, inflation, culture, board size, proportion of independent directors, and ownership concentration to the level of disclosure in three countries namely Indonesia, Singapore and Thailand. The research sample consist of 84 listed manufacture companies in Indonesia, Singapore and Thailand Stock Exchange in 2017. Multiple linear regression and anova used in this research. The result showed legal system, economic development, board size and proportion of independent directors had positive effect on e-CTI. However, inflation, culture, ownership concentration did not affect e-CTI. Furthermore, the level of e-CTI in three different countries were identic.
MARKET REACTION TO THE RATIFICATION OF “RUU IBU KOTA NUSANTARA” Ingrid Susanto; Giovanni Christiawan Munaiseche; Tarsisius Renald Suganda; Rino Tam Cahyadi
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7637

Abstract

Research Purposes. This study aims to analyse the Indonesian capital market’s reaction to the ratification of the “RUU Ibu Kota Nusantara” using abnormal return (AR) and trading volume activity (TVA) on IDX30 companies. Research Methods The study applies an event study approach using the market model and a paired-samples t-test to secondary data from 2022, including daily stock prices, the composite index (IHSG), and trading volume. Research Results and Findings. The findings indicate a significant market reaction on the tenth day prior to the event, characterized by positive AR, suggesting the market's positive anticipation of the bill's ratification. However, during other periods, the market reaction was not significant, implying that the announcement's impact was temporary. For TVA, the paired-samples t-test results reveal a significant difference between the pre- and post-enactment periods, indicating an increase in stock trading volume following the announcement. This study concludes that the enactment of the Nusantara Capital City Bill had a temporary impact on market reaction and increased stock trading volume activity. These findings provide empirical evidence for investors and the government to better understand how significant policies influence the capital market and support more informed investment decision-making.
Optimalisasi Pembukuan Koperasi Konsumen Lumbung Berkat Tulang Bawang Melalui Pendampingan Implementasi SAK Entitas Privat (SAK-EP) Catherine Agatha Soesanto; Rachel Widya Fernanda; Bagas Brian Pratama; Rino Tam Cahyadi; Tarsisius Renald Suganda; Daniel Sugama Stephanus
Khidmat: Journal of Community Service Vol 2 No 2 (2025): Agustus, 2025
Publisher : Pusat Studi Kebijakan dan Tata Kelola Maritim, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/khidmat.v2i2.7408

Abstract

Koperasi merupakan salah satu bentuk usaha ekonomi yang berperan penting dalam meningkatkan kesejahteraan anggotanya. Namun, banyak koperasi di Indonesia masih menghadapi tantangan dalam penyusunan laporan keuangan, terutama menjelang Rapat Anggota Tahunan (RAT), yang menjadi forum pertanggungjawaban pengurus kepada anggota. Permasalahan umum yang dihadapi adalah keterlambatan serta ketidaksesuaian dalam pencatatan dan pembukuan keuangan, yang berdampak pada rendahnya tingkat transparansi dan akuntabilitas, serta berpotensi mengganggu proses pembagian Sisa Hasil Usaha (SHU). Untuk mengatasi permasalahan ini, dilakukan pendampingan kepada Koperasi Konsumen Lumbung Berkat Tulang Bawang agar mampu melakukan pembukuan dan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK-EP) yang berlaku di Indonesia. Pendampingan dilakukan melalui pendekatan konsultatif dan fasilitasi secara langsung, yang melibatkan pelatihan pemahaman prinsip dasar akuntansi, penerapan sistem pembukuan sederhana dan efektif, serta penyesuaian dalam pencatatan transaksi keuangan menggunakan aplikasi Microsoft Excel. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam penyusunan laporan keuangan koperasi, baik dari sisi akurasi, akumulasi data pembukuan, maupun kepatuhan terhadap standar akuntansi. Koperasi juga menunjukkan peningkatan kemampuan dalam pengelolaan keuangan, persediaan, serta barang konsinyasi. Kegiatan ini berdampak langsung pada peningkatan transparansi dan akuntabilitas laporan keuangan dalam RAT.
Audit Committee Characteristics and Financial Restatements: Evidence from Two-Tiered System Melyana Handoko; Tarsisius Renald Suganda; Rino Tam Cahyadi
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1554

Abstract

This study aims to examine the relationship between audit committee characteristics and the occurrence of financial restatements in Indonesia’s Consumer Business, Energy, and Manufacturing sectors, with a focus on the unique context of Indonesia as the research setting. Financial restatements, often referred to as an "accounting trust crisis," indicate weak corporate governance and the presence of agency conflicts within firms. Grounded in Agency Theory, this research investigates whether inherent attributes of the audit committee influence the likelihood of financial restatements. The study utilizes annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, analyzing 1,547 firm-year observations using a binary logistic regression model. The first model examines the effect of audit committee characteristics—size, independence, meeting frequency, tenure, age, and political connections—on the likelihood of financial restatements. The second model incorporates gender diversity as a moderating variable to assess its influence on these relationships. The findings reveal that, in the Indonesian context, audit committee independence and meeting frequency significantly increase the likelihood of financial restatements when gender diversity is not considered. However, when gender diversity is accounted for, committee size becomes a significant factor, suggesting that a larger committee only has an impact when female representation is present. These findings offer insights for firms and policymakers on the importance of strengthening corporate governance practices by considering audit committee attributes and advocating for gender diversity.
Co-Authors Alysha Iswanti Sutrisna Anneth Regina Hariyono AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Catherine Agatha Soesanto Chen, Noriko Christofer Genta Kresnamurti Simatupang Daniel Sugama Stephanus Devina Andreny Wongso Dewany, Amanda Salsa Gaybiddinovich, Khorilov Tokhir Giovanni Christiawan Munaiseche Halim, Dorothy Srikandi Hartono, Patricia Vintya Christi Ingrid Susanto Isabella Mariana Melyana Handoko Nadine Ranisyademas Hawidiajati Cesatyanegara Oktariani, Fitri Pratama, Bagas Brian Priswanti, Sheril Rachel Widya Fernanda Reza Septiana Wibowo Rino Tam Cahyadi, Rino Tam Rochmadhona, Bella Nursyarifa Sammy Gerald Sentosa Sendy Cahyadi, Sendy Sugiarto, Christopher Mael Sunaryo, Sherly Natalia Tedja, The Wechen Abraham Wicaksono, Rhenaldy Pius Wijaya, Ryan Ariesco Windra Swastika Windra Swastika Yonatan Soetrisno Yudhi Kurniawan