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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) International Journal Administration, Business & Organization International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Management Research and Economics
YOHANES INDRAYONO
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENERAPAN DISPOSITION EFFECT DAN PROSPECT THEORY: SUATU KONSEP YOHANES INDRAYONO
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2012): Vol 2, No 2 (2012)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.778 KB) | DOI: 10.34204/jiafe.v2i2.339

Abstract

Disposition effect adalah perilakuinvestor yang: Risk averse pada saat menghadapi kondisi investasinya yang dalam kondisi untung, yaitu terlalu cepatmerealisasikan keuntungan dengan cara terburu-buru menjual saham atau instrumen investasi lainnyauntuk menghindari risiko kemungkinan rugi atau tidak jadi untung karena harga saham atau investasi lainnya yang dimilikinya tersebut segera turun. Padahal pada banyak kasus, harga saham atauinvestasi lainnya tersebut terusmengalami kenaikan setelah dijualsehingga keuntungan yangdinikmati investor tidak maksimal.
PERAN APARAT PENGAWASAN INTERN PEMERINTAH DALAM PENINGKATAN KUALITAS AKUNTABILITAS KEUANGAN NEGARA Yohanes Indrayono
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2012): Volume 1 No. 1 Tahun 2012
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v1i1.548

Abstract

Artikel ini membahas mengenai bagaimana peran aparat pengawasan internal pemerintah (APIP) yang terdiri atas inspektorat jenderal kementerian, inspektur utama/inspektur lembaga pemerintah non kementerian, serta inspektorat provinsi/kabupaten/kota dalam peningkatan akuntabilitas keuangan negara. Selain itu, mengidentifikasikan langkah strategis yang harus dilakukan oleh APIP untuk melakukan pengawasan atas kualitas akuntabilitas keuangan negara pada kementerian/lembaga/pemerintah daerah. Ada pun hasil pembahasan, yaitu: 1) Inpres Nomor 4 tahun 2011 tentang Percepatan Peningkatan Kualitas Akuntabilitas Keuangan Negara pada dasarnya merupakan penegasan atau penguatan (dapat dijadikan dasar yang valid) bagi penugasan APIP selama ini dalam rangka audit, reviu, evaluasi, dan audit tujuan tertentu untuk memberikan rekomendasi mengenai peningkatkan kualitas akuntabilitas keuangan negara pada kementerian/lembaga/pemerintah daerah; 2) Penugasan tiga peraturan perundang-undangan tersebut dan penugasan APIP lainnya harus dilaksanakan seluruhnya oleh APIP dengan sumber daya dan waktu yang tersedia; dan 3) Keberhasilan reviu terhadap penyelenggaraan SPIP berdasarkan PP Nomor 60 tahun 2011 merupakan dasar dari keberhasilan penugasan pengawasan lainnya sesuai Inpres Nomor 4 tahun 2011 dan PerMen PAN Nomor: Per/15/M.Pan/7/2008. Kualitas akuntabilitas keuangan negara dan reformasi birokrasi dapat efektif jika tercipta penyelenggaraan SPIP yang efektif pada kementerian/lembaga/ pemerintah daerah.Kata Kunci: APIP, Pengelolaan Keuangan Negara, dan SPIP
PENGARUH PROGRAM TAX AMNESTY TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI PELAKU USAHA DI WILAYAH KPP PRATAMA KOTA/KAB BOGOR) Dinda Hawa; Yohanes Indrayono; Haqi Fadillah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.624 KB) | DOI: 10.34204/jiafe.v4i2.1176

Abstract

Taxes are the largest source of funding for the state infrastructure development, this requires the citizen participation for their implementation. This can be shown by the obedience and the willingness to pay taxes. Obedience is shown by the willingness of the taxpayer to register, have NPWP, calculate and pay taxes, and also report SPT. Each year the compliance ratio shows an increase, but the realization of SPT is far from the amount of the taxpayer that must submit SPT. This indicates that taxpayers do not have the factors of willingness to pay taxes, especially a lot of taxpayers who save and distribute their funds abroad. So the government issued tax amnesty policy to grow the state revenue, increase tax compliance and taxpayer's willingness to pay and report tax. This study aims to knowing and explaining the effect of tax amnesty program to the willingness of paying tax of the individual entrepreneur tax payers that registered at KPP Kota/Kabupaten Bogor. This study was a quantitative research that used primary data obtained through questionnaire distribution to 100 respondents who are individual entrepreneur tax payer in the city and/or district of Bogor wthe the sampling technique used in this study is convenience sampling or also known as accidental sampling. The data was analyzed by multiple regression using PLS 3.0 for student programs. The result showed that based on Ha accepted, it indicates that there is a positive influence between the tax amnesty program variable on the willingness of paying tax variables, that is tax amnesty has a positive effect on awareness of paying taxe, aknowledging and understanding of taxation regulation, good perception on tax system effectiveness, and tax sanction.  This means that tax amnesty program responded positively by the increasing of willingness to pay taxes.
EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING Eni Puji Astuti; Yohanes Indrayono; Hendro Sasongko
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.512

Abstract

This study investigates the influence of company size, leverage, managerial ownership, and institutional ownership on earning management practices among publicly listed banking firms in Indonesia. The study employs a quantitative approach using panel data regression analysis. The sample comprises 20 banking companies listed on the Indonesia Stock Exchange over the 2017–2023 period, yielding 140 firm-year observations. The model selection is based on the Chow and Hausman tests, with the fixed effect model selected as the best fit. The results reveal that company size, leverage, and managerial ownership have significant negative effects on earning management, indicating that larger companies, higher debt ratios, and greater managerial ownership are associated with less earnings manipulation. Conversely, institutional ownership exhibits a significant positive effect, suggesting that higher institutional ownership increases the likelihood of earning management practices, possibly driven by short-term performance pressures. The findings emphasize the importance of corporate governance mechanisms in curbing earnings management. Regulators, stakeholders, and board members should consider enhancing transparency and aligning ownership structures to mitigate opportunistic financial reporting behavior. This study provides new insights into how firm characteristics and ownership structures affect earnings management behavior in the heavily regulated banking sector of an emerging economy, extending prior agency theory and corporate governance research.
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON THE COMPANY'S VALUE IN GO PUBLIC BANKING Eni Puji Astuti; Yohanes Indrayono; Hendro Sasongko
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.513

Abstract

This study aims to examine the influence of company size, leverage, managerial ownership, and institutional ownership on firm value in publicly listed banking companies in Indonesia. This research applies a quantitative approach using panel data regression. The study includes 20 banking firms listed on the Indonesia Stock Exchange from 2017 to 2023, generating 140 firm-year observations. The common effect model was selected based on Chow, Hausman, and Lagrange Multiplier tests. The results indicate that company size has a significant positive effect on firm value, while leverage has a significant negative effect. Managerial ownership shows no significant effect, whereas institutional ownership surprisingly demonstrates a significant negative impact. These findings challenge the conventional expectations of ownership structures enhancing firm value, suggesting potential agency issues or ineffective monitoring mechanisms. The results suggest that corporate governance practices, especially related to institutional ownership, may not always lead to enhanced firm value. Stakeholders and regulators should reassess the effectiveness of ownership structures in the banking sector and promote governance reforms tailored to local market dynamics. This research contributes to the literature by offering empirical evidence from the Indonesian banking sector, an emerging market, and by challenging the presumed benefits of institutional ownership for enhancing firm value.
The Effect Of Growth Opportunity and Profitability On Company Value On The Stock Exchange Indonesia (BEI) Period 2018-2022 Vedi Oktavia Fitry Ani; Yohanes Indrayono; Hendro Sasongko
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1832

Abstract

Based on data from the United Nations Industrial Development Organization (UNIDO), Indonesia is the country with the most influential manufacturing industry value in the world, but from the other side, based on data, the growth of the manufacturing industry in Indonesia experienced a significant decline in 2020, this is due to the condition of the closure of the capital structure and the impact The Covid-19 pandemic has weakened the value of investment in manufacturing industry companies, which has an impact on growth opportunities. Apart from that, the profitability of manufacturing industry companies has weakened, potentially leading to a decline in company value. Therefore, the aim of this research is to understand the factors that influence the value of manufacturing industry companies. Through capital structure as an intervention, the data used in this research is secondary data used in the form of annual financial report data of manufacturing companies for the 2018-2022 period obtained from the Indonesia Stock Exchange (BEI) website, namely www.idx.co.id with the sample size using Purposive sampling is based on criteria so that from 236 companies we get a sample of 115 companies. The analysis method used is descriptive statistical analysis, panel data regression analysis, and Sobel test using e-views version 10. Analysis of manufacturing company data on the 2018-2022 BEI shows that the effect is significant. direct negative impact on capital structure.
Liquidity, Solvency, and Asset Growth Effects on Stock Prices: The Mediating Role of Profitability in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2019–2024) Lisdiana, Vera; Hari Gursida; Yohanes Indrayono
International Journal Administration, Business & Organization Vol 7 No 1 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.709

Abstract

This study investigates the effects of liquidity, solvency, and asset growth on stock prices, both directly and indirectly through profitability as a mediating variable, in transportation sector companies listed on the Indonesia Stock Exchange during 2019–2024. Liquidity is measured using the Current Ratio (CR), solvency using the Debt-to-Equity Ratio (DER), asset growth through annual asset growth, profitability using Return on Assets (ROA), and stock prices based on closing prices. A quantitative approach employing panel data regression analysis is applied, while the mediating role of profitability is examined using the Sobel test. The findings indicate that liquidity and asset growth have positive and significant effects on stock prices, whereas solvency has a negative effect. Liquidity and asset growth also positively influence profitability, while solvency negatively affects profitability. Profitability significantly increases stock prices and mediates the relationships between liquidity and stock prices as well as asset growth and stock prices. However, profitability does not mediate the effect of solvency on stock prices. These results emphasize the importance of effective liquidity management and asset utilization in enhancing profitability and firm market value, while excessive leverage may weaken investor confidence.
The Effect of Current Ratio, Return of Equity, and Debt Equity Ratio on Stock Prices with Dividend Payout Ratio as a Moderating Variable Nurdyane, Novalida; Yohanes Indrayono; Hari Gursida
International Journal Administration, Business & Organization Vol 7 No 1 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.727

Abstract

This study aims to analyze the effect of Current Ratio, Return On Equity Debt to Equity Ratio, and Dividend Payout Ratio on Stock Prices in food and staple food retail subsector companies listed on the Indonesia Stock Exchange in the period 2019-2023. By using Purposive Sampling, 12 companies were selected as samples based on certain criteria and data analysis using multiple linear regression. The results show that Current Ratio, Return On Equity, Debt to Equity Ratio and Dividend Payout Ratio are negatively related to stock prices. Current Ratio and Debt to Equity Ratio are negatively related to Dividend Payout Ratio, while Return On Equity is positively related to Dividend Payout Ratio. The moderating variables between the Current Ratio, Return on Equity, and Debt to Equity Ratio and the Dividend Payout Ratio are positively related to Stock Price. This study provides new empirical insights into capital structure and profitability, particularly in the food and staple food retail subsector. In this regard, retail company management needs to maintain a balance between profitability and leverage, and utilize dividend policy as a strategic instrument to strengthen the company's positive signal to investors.
Co-Authors Dinda Hawa Eni Puji Astuti Fadillah, Haqi Hari Gursida Hendro Sasongko Lisdiana, Vera Novalida Nurdyane Vedi Oktavia Fitry Ani