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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jurnal SOLMA Assets: Jurnal Akuntansi dan Pendidikan SEISENSE Journal of Management Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Mantik Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research Diseminasi : Jurnal Pengabdian kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Jurnal Multidisiplin Madani (MUDIMA) SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan E-JURNAL AKUNTANSI Harmoni Economics: International Journal of Economics and Accounting

Payamta, Payamta

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia

Author-ID : 514270

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Liquidity Management, Corporate Investment, and Presidential Election Arifin, Taufiq; Payamta, Payamta; Nor, Normaziah Mohd
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study analyzes whether election as a political event affect the liquidity management and investment decisions of Indonesian listed firms. Using presidential election as an uncertainty shock over 2010-2016 time period, we find that firms are more likely to increase their liquid assets and delay investment one year prior the election year. The precautional measure of holding more cash is that firms allocate more cash prior the election year to maintain financial flexibility because rising funds rendered transaction costs. However, we further find that firms reduce their liquidity and increase their investment during the election year. These results suggest that elections create political uncertainty and induce higher risk of extraction. Since cash, as well as other liquid assets, are the easiest resource to be grabbed by the politicians, firms have more incentives to hold less cash and therefore structure their liquid assets into hard assets to prevent such a risk.Penelitian ini bertujuan untuk menganalisis pemilihan presiden sebagai salah satu event politik yang akan mempengaruhi manajemen likuiditas dan keputusan investasi perusahaan publik di Indonesia. Dengan menggunakan event pemilihan presiden sebagai uncertainty shock dengan periode sampel 2010-2016, kita menemukan bahwa perusahaan akan cenderung meningkatkan likuiditasnya dan menunda keputusan investasi setahun sebelum pemilihan presiden. Keputusan meningkatkan kas ini adalah bentuk strategi perusahaan untuk menjaga likuiditasnya dikarenakan adanya ketidakpastian di masa yang akan datang terkait dengan hasil dari pemilihan presiden. External financing di masa ketidakpastian akan menimbulkan kos transaksi yang lebih tinggi. Tetapi, bukti selanjutnya menunjukkan bahwa perusahaan akan mengurangi likuiditasnya dan meningkatkan investasi di tahun pemilihan presiden. Bukti empiris ini menunjukkan bahwa pemilihan presiden akan meningkatkan risiko political extraction. Dikarenakan kas, dan juga aset likuid lainnya, adalah bentuk sumberdaya yang mudah untuk dimanfaatkan oleh politisi, perusahaan akan memiliki motif yang lebih kuat untuk mengurangi aset likuidnya dan menggunakannya untuk investasi di aset fisik untuk menghindari risiko political extraction.

Peran Komisaris Independen dan Komite Audit dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale dan Retail Trade di Indonesia Rahmatika, Metha Wahyu; Widarjo, Wahyu; Payamta, Payamta
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the characteristics of the independent commissioners and the effectiveness of the audit committee in improving the financial performance of wholesale and retail trade companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The research sample consisted of 116 wholesale and retail trade companies selected using the purposive sampling method. The company's financial performance variable is measured using Piotroski Fscore, the independent commissioner variable is measured by the proportion of independent commissioners in a company, and the effectiveness of audit committees is measured using an performance index. The results showed that the proportion of independent commissioners and the effectiveness of audit committees had a positive effect on the company's financial performance. The results of this study indicate that the independent commissioners and the audit committees have an important role in corporate governance. The more effective the role of independent commissioners and audit committees, the higher the performance of the company. Penelitian ini bertujuan untuk menganalisis karakteristik komisaris independen dan efektifitas komite audit dalam meningkatkan kinerja keuangan perusahaan wholesale dan retail trade yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Sampel penelitian terdiri dari 116 perusahaan wholesale dan retail trade yang dipilih menggunakan metode purposive sampling. Variabel kinerja keuangan perusahaan diukur menggunakan Piotroski F-score, variabel komisaris independen diukur dengan proporsi komisaris independen dalam suatu perusahaan, dan efektifitas komite audit diukur menggunakan indeks kinerja. Hasil penelitian menunjukkan bahwa proporsi komisaris independen dan efektifitas komite audit berpengaruh positif terhadap kinerja keuangan perusahaan. Hasil penelitian ini mengindikasikan bahwa komisaris independen dan komite audit memiliki peran penting dalam tata kelola perusahaan. Semakin efektif peran komisaris independen dan komite audit maka akan meingkatkan kinerja perusahaan.

Audit Committee Influence on Financial Performance: Evidence from Indonesia’s Healthcare Sector (2019-2023) Tiara Syah Rani; Payamta Payamta
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.243

This research seeks to analyze the impact of audit committee features on the financial performance of healthcare entities listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analyzed parameters include audit committee size, independence of the audit committee, skill of the audit committee, and frequency of audit committee meetings. Return on Assets (ROA) serves as a critical performance metric, with business size and the COVID-19 criteria accounted for. This study utilizes a quantitative approach using panel data regression analysis on a sample chosen by purposive sampling methods. This research is driven by notable variations in Return on Assets (ROA) throughout the healthcare industry and a financial reporting controversy concerning PT Indofarma Tbk. The findings indicate a substantial and noteworthy impact of audit committee size and independence on financial performance. In contrast, the experience of the audit committee and the frequency of meetings have no substantial influence. These results highlight the need of harmonizing structural characteristics and efficient supervision within the audit committee for good corporate governance. The research provides actionable insights for regulators and corporate management in enhancing the functions of audit committees.

Firm financial attributes and discretionary accrual behavior: Evidence from Indonesia's Basic Materials and Industrial Sectors Reddivari, Archana; Payamta, Payamta
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art8

Variations in corporate financial characteristics may correspond to differences in the extent of reporting discretion exercised by managers. This research investigates whether leverage, asset growth, capital intensity, operating cash flow ratio, profitability, and firm size help explain discretionary accrual activity among 72 firms from Indonesia's Basic Materials and Industrial sectors during 2019–2024. Reporting discretion is measured through the absolute value of discretionary accruals derived from the Modified Jones approach. Panel-data estimation is conducted following formal specification testing, which indicates that the Random Effects model is the most appropriate baseline estimator. The results show that firms experiencing stronger asset expansion and higher operating cash flow ratios tend to display greater discretionary accrual activity. In contrast, larger firms and those with greater concentrations of fixed assets are associated with lower reporting discretion in the baseline model, although these relationships become less robust under alternative specifications. Debt intensity and profitability do not appear to explain variation in discretionary accrual behavior. Additional robustness estimation using a Fixed Effects specification with Driscoll–Kraay standard errors produces a broadly similar pattern of results. Overall, operational and growth-related conditions are more strongly associated with managerial reporting discretion than financing structure within the sampled firms.

Co-Authors Abdullah, Ar Rozi Adeviani Fiardhani Agung Dwi Mahendra An Nurrahmawati An Nurrahmawati Anik Ambarwati Anni Aryani Ar Rozi Abdullah Arum Ardianingsih Bobby Kurniawan Dian Perwitasari Dinar Tri Wardhani Doddy Setiawan Evi Gantyowati Evi Gantyowati Fatchan Achyani Heni Heni Indri Astuti Isna Putri Rahmawati Karunia, Asaprima Putra Lelya Fetri Apriliyana Mabel, Serah Novarida Mila Purani Sistiyan Muhammad Alif Nur Irvan Nasyiah Hp Nor, Normaziah Mohd Palikhatun Palikhatun Rafif Setyo Nugroho Rahmatika, Metha Wahyu Rahmawati, Isna Putri Reddivari, Archana Salta Siti Zoebaidha Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Tiara Syah Rani Wahyu Budianto Wardhani, Dinar Tri Widarjo, Wahyu Winarna, Jaka Y Anni Aryani Y Anni Aryani Y Anni Aryani Yayuk Harumiati Yunus Harjito

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