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All Journal Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Studi Akuntansi, Keuangan, dan Manajemen Jurnal Abdimas Multidisiplin
Nurdiono Nurdiono
Universitas Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ACCOUNTING PERFORMANCE AS AN ANTECEDENT FACTOR OF CHIEF EXECUTIVE OFFICER TURNOVER IN INDONESIA Lindrianasari, Lindrianasari; Nurdiono, Nurdiono; Ivana, Einde
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.068 KB)

Abstract

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the companys top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company.Keywords: CEO turnover, accounting performance, antecedent factors 
Financial and Non Financial Factors on Going-Concern Opinion Junaidi, Junaidi; Triyatmi, Cahyanti Sih; Nurdiono, Nurdiono
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.659

Abstract

Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the company's financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of going-concern opinion.
Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Abstract

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.
The effect of audit firm tenure in artificial rotation on audit quality Junaidi, Junaidi; Apriyanto, Harun Pamungkas; Nurdiono, Nurdiono; Suwardi, Eko
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.365

Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..
ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? – CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari, Lindrianasari; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

Abstract

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period.  This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.
The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation Junaidi, Junaidi; Hartadi, Bambang; Sajarwo Yurianto, Priyo; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.455

Abstract

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirically. Auditors are demanded to execute their profession independently. To maintain their being independent, this profession is regulated in the Decree by the Minister of Finance No.17/PMK.01/2008 on public accountant service. It is mandatory for auditor rotation in that regulation and this is interesting to study more profoundly because in Indonesia this phenomenon of artificial rotation is found. Artificial auditor rotation indicates a condition in which, conceptually, there has been a change of the auditor but substantially the relationship between the auditor and the client is still going on. This research uses sample of companies listed in Indonesia Stock Exchange in 2002-2011, by purposive sampling technique. The analysis of the research was done using logistic regression. The results of the research show that auditor reputation affects auditor rotation. Yet, company’s financial condition and potential incentive economy do not affect auditor rotation. This research is expected to deepen the concept of audit quality, whereas in practice it is expected to provide inputs for regulating auditor rotation. Auditors are expected to show real auditor rotation.
Pelatihan Penyusunan Harga Pokok Produk dan Laporan Laba Rugi UMKM di Lampung Gamayuni, Rindu Rika; Octary, Ayu Dwiny; Nurdiono, Nurdiono
Jurnal Abdimas Multidisiplin Vol. 3 No. 1 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v3i1.2677

Abstract

Purpose: Many MSMEs are unable to properly prepare and analyze product cost prices and profit and loss reports. The aim of this PKM is to increase knowledge and understanding in determining efficient product cost prices and preparing profit and loss reports for micro, small, and medium-sized enterprises (MSMEs). Methodology/Approach: The methodology consisted of several stages: 1. initial stage (situation analysis and socialization of community services), 2. implementation stage (training in calculating the cost of production and preparing profit and loss reports); 3. Evaluation stage (pretest, posttest, monitoring, and evaluation of results). The training participants were MSMEs in Lampung Province, with production businesses including honey, chips, coffee, herbal drinks, frozen food, handicrafts, soap, spices, kitchen necessities, and pastries. Results: As a result of the PKM, MSME participants can prepare product costs and profit and loss reports for their respective businesses, which can be used to analyze costs to be efficient and generate maximum income. Limitations: MSME actors lack knowledge in classifying and analyzing production costs and determining the correct cost of production. Contribution: After this training, the MSME participants had a strategy to manage their business well and increase income and streamline production or operational costs incurred.
Co-Authors Bambang Hartadi Cahyanti Sih Triyatmi, Cahyanti Sih Einde Ivana Eko Suwardi Gamayuni, Rindu Rika Harun Pamungkas Apriyanto Junaidi , Junaidi Junaidi Junaidi Lindrianasari Mahsun, Mohamad Octary, Ayu Dwiny Sajarwo Yurianto, Priyo Sumiyana Sumiyana Suparmono Suparmono