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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Akuntansi Kompetif International Journal of Religious and Cultural Studies Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi juremi: jurnal riset ekonomi Indonesian Journal of Business, Accounting and Management PROGRESIF Journal of Entrepreneurship and Community Innovations Research of Finance and Banking Equivalent : Journal of Economic, Accounting and Management Taxation and Public Finance J-CEKI
Irvan Noormansyah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Financial Performance and Service Performance on The Level of Financial Independence in The Vertical Hospital Under Ministry of Health Dewi Astuti; Irvan Noormansyah; Lies Zulfiati
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.493 KB) | DOI: 10.36406/ijbam.v4i01.535

Abstract

This study aims to test and analyze the effect of financial performance, Rentability Ratio, Liquidity Ratio and Activity and also service performance, Bed Occupancy Rate (BOR), Average Length Of Stay (AVLOS), Turn Over Interval (TOI), Bed Turn Over (BTO), Net Death Rate (NDR) dan Gross Death Rate (GDR) on financial of vertical hospitals under the Ministry of Health of The Republic of Indonesia which applies the public service agency financial management pattern for the period 2015-2018. This research uses quantitative research using secondary data on a population of 32 vertical hospitals under The Ministry of Health of The Republic of Indonesia which have the BLU status. Sample was determined by purposive sampling method, and get 10 hospitals with total observation are 40 observations. This research uses the documentation method through reports from The Directorate General of Treasury of BLU Financial Management, Ministry of Finance of the Republic of Indonesia, in the form of Government Performance Accountability Reports (LAKIP). This research uses descriptive statistical data analysis using panel data regression analysis. The result are financial performance and service performance simultaneously had a significant effect on the financial independence of the vertical BLU Hospitals. Partially only the Liquidity Ratio, Activity Ratio, AVLOS, BTO which have a positive and significant effect on hospital financial independence, while the Profitability Ratio, BOR, TOI, NDR, GDR variables have no significant effect on the level of hospital financial independence.
The Influence Of Profitability On Stock Return With Inflation As A Moderating Variable Paulus Sugito; Irvan Noormansyah; Nursanita Nasution
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 | Full PDF (831.115 KB) | DOI: 10.36406/ijbam.v1i2.566

Abstract

Abstract—This study aims to analyze the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this research uses 12 automotive companies and automotive components that consistently published financial statements in the Indonesia Stock Exchange period 2013-2017. Samples were taken by purposive sampling method which is a method of samples based on certain criteria. These variables analyzed using panel data regression. In this study, testing hypotheses used the t test, F test and regression used Moderated Regression Analysis (MRA). Panel data regression results showed Adjusted R-squared of 0.153836, which means that the magnitude of the influence of the independent variable moderated by inflation on the dependent variable that can be explained by this equation model is 15.38%. While the remaining 84.62% is influenced by other factors not taken into account in this regression model. The conclusions of this research show that ROA has a significant positive effect on stock returns, ROE has a negative effect on stock returns, NPM has no effect on stock returns, ROA moderated by inflation has a negative effect on stock returns, ROE moderated by inflation has a significant positive effect on stock returns, and NPM moderated by inflation does not affect stock returns
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.762 KB) | DOI: 10.36406/ijbam.v3i2.601

Abstract

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
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI ASN, DAN PENERAPAN GOOD GOVERNANCE TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Irvan Noormansyah; Humairi Arkeda Sirkomba
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.958

Abstract

This study aims to determine: (1) the influence of implementation accounting standard on the Performance Accountability in Government Institutions, (2) the influence of civil servant competency on the Performance Accountability in Government Institutions, (3) the influence of implementation good governance on the Performance Accountability in Government Institutions. The population in this study is the Coordinating Ministry for Economic Affairs of the Republic of Indonesia. Purposive sampling is used as a method of determining the sample in the form of primary data with data collection instruments using questionnaires. The sample to be used is a work unit that is directly related to the Performance Accountability In Government Institutions. This study uses multiple regression analysis techniques. Based on the results of the study, it is known that: (1) the implementation of accounting standards has a positive but not significant effect for the Performance Accountability in Government Institutions, (2) civil servant competency has a positive and significant effect for the Performance Accountability in Government Institutions, (3) the implementation of good governance has a negative but not significant effect for the Performance Accountability in Government Institutions.
Utilizing Organizational Culture to Form User Compliance through Systems Development Muhamad Rezza Vahlevy; Irvan Noormansyah; Erna Lovita
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.07

Abstract

This study aims to reveal how organizational culture forms users compliance of internal control systems through the development of accounting information systems. An ethnomethodological approach as a form of qualitative research method was employed. The results show that the development of accounting information systems in companies is coercive, so system users must take the initiative to find out what changes exist during development process. The separation of duties is one of the changes that occurs in the structure in the finance department which is enough to help the company in maintaining company assets and avoiding human error and fraud.
Pelatihan Prosedur Ekspor Terpadu: Peningkatan Pengetahuan Bagi Calon-Calon Eksportir Sri Handoko Sakti; Rimi Gusliana Mais; Irvan Noormansyah; Maya Mustika; Nursanita Nursanita
Journal of Entrepreneurship and Community Innovations Vol 1 No 2 (2023): FEBRUARI 2023
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i2.56

Abstract

pelatihan tata cara ekspor terpadu ini dilakukan guna membantu para calon eksportir baru yang ingin mengembangkan pengetahuannya di bidang ekspor-impor dan juga sebagai jawaban atas permasalahan di era perdagangan bebas yang membutuhkan peran para pengusaha, khususnya mereka yang yang ingin memasuki pasar ekspor, baik itu dari perorangan, UKM atau Pengusaha yang ingin memasarkan produknya ke luar negeri sehingga juga dapat membantu pemerintah dalam meningkatkan penerimaan devisa negara. Metode pelatihan yang diberikan para peserta adalah dengan memberikan materi-materi praktis yang selalu update dan diakhir pelatihan diberikan soal dan kasus serta praktek pembuatan dokumen-dokumen penting yang dibutuhkan untuk mendukung kegiatan ekspor mereka. Hasil luaran dari pelatihan ini diharapkan dapat membantu peserta dalam membangun usahanya agar berorientasi ekspor, mampu bersaing di pasar internasional dan di era perdagangan bebas ini tidak hanya menjadi pemain lokal tetapi juga ke tingkat internasional. Untuk itu diperlukan peran seluruh lembaga pemerintah dan swasta baik dalam hal pembiayaan maupun dalam bentuk kemitraan dan pendampingan
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI: (Studi Pada Auditor Yang Bekerja Di KAP Jakarta Selatan) Noormansyah, Irvan; Simanjuntak, Roida Rindu Febriana
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1612

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari kompetensi dan independensi terhadap kualitas audit. Kemudian untuk mengetahui apakah etika auditor dapat memoderasi hubungan antara kompetensi dan independensi terhadap kualitas audit pada auditor yang bekerja di KAP Jakarta Selatan. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner yang disebarkan langsung kepada auditor yang bekerja di KAP Jakarta Selatan dengan jumlah sampel sebanyak 102 auditor. Sedangkan metode analisis data dengan menggunakan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 24.0. Hasil penelitian menemukan bahwa : (1) Kompetensi berpengaruh signifikan terhadap kualitas audit, (2) Independensi berpengaruh signifikan terhadap kualitas audit, (3) Etika auditor dapat memperkuat hubungan antara kompetensi dengan kualitas audit, (4) Etika auditor juga dapat memperkuat hubungan antara independensi dengan kualitas audit.
The Influence of Sustainability Report, Intellectual Capital, Liquidity, and Firm Size on Firm Value Fadillah, Shifa Nur; Noormansyah, Irvan
Research of Finance and Banking Vol. 1 No. 1 (2023): April 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v1i1.33

Abstract

This study aims to determine the effect of the Sustainability Report (SR), Intellectual Capital, Liquidity, and Firm Size on Firm Value in manufacturing firms listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative methodology and a multiple linear regression data analysis method to analyze the quantitative data. Manufacturing businesses listed on the Indonesia Stock Exchange between 2017 and 2021 comprise the study's population. The purposive sampling method was used to select the sample of 11 manufacturing firms and gave the study a total of 55 observations. The information used in this study is secondary. The methodology for gathering data uses a literature review on the official IDX website (www.idx.co.id). The results of this study prove that (1) the Sustainability Report negatively affects firm value, (2) Intellectual Capital does not affect firm value, (3) Liquidity has no effect on firm value, and (4) Firm size has no effect on firm value.
Peranan Dan Faktor-Faktor Penghambat Penerapan Akuntabilitas Dan Transparansi Sesuai Dengan ISAK 35 (Studi Kasus Pada Masjid Jami Al Jihad) Khadafi, Haris Muamar; Irvan, Noormansyah
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3246

Abstract

Penelitian ini dilakukan untuk memberikan penjelasan tentang peranan dari faktor - faktor yang dapat menghambat pelaksanaan akuntabilitas dan transparansi yang sesuai dengan ISAK 35 (Interpretasi Standar Akuntansi Keuangan) di Masjid Jami Al Jihad. Penelitian ini merupakan penelitian deskriptif yang menggunakan pendekatan kualitatif. Subjek untuk memperoleh data dan informasi dalam penelitian ini adalah Masjid Jami Al Jihad. Objek penelitian ini adalah laporan keuangan yang dimiliki oleh Masjid Jami Al Jihad yang kemudian digunakan untuk membahas tentang laporan keuangan dan faktor-faktor yang menghambat pelaksanaan akuntabilitas dan transparansi di Masjid yang diteliti. Penelitian ini menggunakan data primer dan data sekunder dengan teknik pengumpulan data yang digunakan ialah wawancara, observasi/pengamatan dan dokumentasi. Penelitian ini menemukan bahwa penerapan akuntabilitas dan transparansi dalam pembuatan laporan keuangan yang ada di Masjid Jami Al Jihad sudah cukup baik. Selain itu, penerapan akuntabilitas dan transparansi pada masjid yang diteliti ini sudah memenuhi fungsi serta prinsip-prinsip yang ada. Sementara terdapat beberapa faktor - faktor yang menjadi penghambat dalam pelaksanaan akuntabilitas dan transparansi yang sesuai dengan ISAK 35  berkaitan dengan sumber daya manusia, dimana sumber daya manusia merupakan faktor penghambat utama. Hal tersebut telah dibuktikan dalam penelitian ini dari pernyataan sekertaris masjid yang menyatakan bahwa sumber daya manusia yang ada masih kurang memadai sehingga harus diadakan pelatihan yang berhubungan dengan ISAK 35 agar mereka dapat memahami ISAK 35 secara baik.
Pengaruh Profitabilitas,Ukuran Perusahan dan Komite Audit terhadap Audit Delay pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Irvan Noormansyah; Syahrul Munawar
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.696

Abstract

Abstract : This study aims to determine the effect of profitability, company size and audit committee on audit delay in property and real estate companies listed on the Indonesian stock exchange in the 2019-2021 period. This research uses an associative quantitative approach, measured using a panel data regression-based method with Eviews version 12. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample is determined based on purposive sampling method, with a total sample of 25 companies so that the total observations in this study were 75 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the websites: www.idx.co.id, www.idnfinancials.com, and the company's official website. Hypothesis testing using the t test. The results of the study prove that, (1) Profitability has no effect on audit delay, (2) Company size has an effect on audit delay, (3) Audit Committee has no effect on audit delay. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2019-2021. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, diukur dengan menggunakan metode berbasis regresi data panel dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 25 perusahaan sehingga total observasi dalam penelitian ini sebanyak 75 obeservasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs: www.idx.co.id, www.idnfinancials.com, dan website resmi perusahaan. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa, (1) Profitabilitas tidak berpengaruh terhadap audit delay, (2) Ukuran Perusahaan berpengaruh negatif terhadap audit delay, (3) Komite Audit tidak berpengaruh terhadap audit delay.  
Co-Authors Cindy Noer Afifah Desy Amaliati Setiawan Dewi Astuti Diana, Apry Linda Erna Lovita Fadillah, Shifa Nur Fifi Febriyanti Putri Herdianti, Desi Humairi Arkeda Sirkomba Husen, Irfan Arif Iman Sofian Suriawinata Khadafi, Haris Muamar Lies Zulfiati Lovita, Erna Luthfia, Diana Maya Mustika Muhamad Rezza Vahlevy Muhammad Yusuf Nursanita Nursanita Nursanita Nursanita Paulus Sugito Rimi Gusliana Mais Setiawan, Wiwik Simanjuntak, Roida Rindu Febriana Sri Handoko Sakti Syahrul Munawar Wahyuni Suleman, Wahyuni Wasif, Said Khaerul