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All Journal Kompartemen : Jurnal Ilmiah Akuntansi RATIO: Reviu Akuntansi Kontemporer Indonesia Sustainable : Jurnal Akuntansi BanKu: Jurnal Perbankan dan Keuangan Review of Applied Accounting Research
Muhammad Rizqi Alriansyah Manurung
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Humanities Economics, Econometrics & Finance Social Sciences

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Porsi Kepemilikan Saham dan Dewan Direksi: Suatu Prediksi Kinerja Consumer Good Industry di Indonesia Muhammad Rizqi Alriansyah Manurung; Dewi Susilowati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12201

Abstract

Laju perekonomian di dunia berkembang dengan pesat. Sumberdaya bertumbuh di negara maju maupun negara berkembang seperti Indonesia. Perusahaan secara dinamis memenuhi tuntutan pasar dan tuntutan eksternal, serta mengoptimalkan keberhasilan dan kesejahteraan pemilik saham sebagai upaya untuk memaksimalkan nilai perusahaan. Tujuan penelitian ini untuk menguji pengaruh positif kepemilikan keluarga, institusional, blockholder serta dewan direksi terhadap kinerja perusahaan. Sampel yang digunakan adalah perusahaan sektor consumer goods industry di Indonesia. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga tidak berpengaruh terhadap kinerja perusahaan, kepemilikan institusional berpengaruh negatif terhadap kinerja perusahaan, kepemilikan blockholder dan dewan direksi berpengaruh positif terhadap kinerja perusahaan terhadap kinerja perusahaan.
Porsi Kepemilikan Saham dan Dewan Direksi: Suatu Prediksi Kinerja Consumer Good Industry di Indonesia Muhammad Rizqi Alriansyah Manurung; Dewi Susilowati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12201

Abstract

Laju perekonomian di dunia berkembang dengan pesat. Sumberdaya bertumbuh di negara maju maupun negara berkembang seperti Indonesia. Perusahaan secara dinamis memenuhi tuntutan pasar dan tuntutan eksternal, serta mengoptimalkan keberhasilan dan kesejahteraan pemilik saham sebagai upaya untuk memaksimalkan nilai perusahaan. Tujuan penelitian ini untuk menguji pengaruh positif kepemilikan keluarga, institusional, blockholder serta dewan direksi terhadap kinerja perusahaan. Sampel yang digunakan adalah perusahaan sektor consumer goods industry di Indonesia. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga tidak berpengaruh terhadap kinerja perusahaan, kepemilikan institusional berpengaruh negatif terhadap kinerja perusahaan, kepemilikan blockholder dan dewan direksi berpengaruh positif terhadap kinerja perusahaan terhadap kinerja perusahaan.
PENERAPAN INTELLECTUAL CAPITAL SEKTOR PERBANKAN DAN SEKTOR KONSUMSI Deni Wahyu Kusuma; Muhammad Rizqi Alriansyah Manurung; Sundari Sundari
BanKu: Jurnal Perbankan dan Keuangan Vol 2, No 1 (2021): Volume 2, Nomor 1, Februari 2021
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.449 KB)

Abstract

ABSTRACTThe purpose of this study is to examine the effect of intellectual capital on the financial performance of banking and consumption companies listed on the Indonesia Stock Exchange for the period 2019. The total population observed during this study was 82 banking and consumption companies. The sample was determined by purposive sampling, quantitative data analysis techniques using statistical tools with multiple linearity. Intellectual capital is measured using the pulic model, while financial performance uses the ratio of Return on Assets (ROA). The results showed that the intellectual capital variable had no effect on the company projected by the profitability ratio (ROA) in banking companies and consumption sector companies.Keywords: intellectual capital; return on assets. ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan perbankan dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019. Jumlah populasi yang diamati selama penelitian ini adalah 82 perusahaan perbankan dan konsumsi. Sampel ditentukan dengan purposive sampling, teknik analisis data kuantitatif menggunakan alat statistik dengan regresi linier berganda. Modal intelektual diukur dengan model pulic, sedangkan kinerja keuangan menggunakan rasio Return on Assets (ROA). Hasil penelitian menunjukkan bahwa variabel intellectual capital tidak memiliki pengaruh kepada kinerja perusahaan yang diproyeksikan dengan rasio profitabilitas (ROA) pada perusahaan perbankan dan perusahaan sektor konsumsi.Kata Kunci: modal intelektual; return on assets
PENERAPAN INTELLECTUAL CAPITAL SEKTOR PERBANKAN DAN SEKTOR KONSUMSI Deni Wahyu Kusuma; Muhammad Rizqi Alriansyah Manurung; Sundari Sundari
BanKu: Jurnal Perbankan dan Keuangan Vol 2, No 1 (2021): Volume 2, Nomor 1, Februari 2021
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.449 KB)

Abstract

ABSTRACTThe purpose of this study is to examine the effect of intellectual capital on the financial performance of banking and consumption companies listed on the Indonesia Stock Exchange for the period 2019. The total population observed during this study was 82 banking and consumption companies. The sample was determined by purposive sampling, quantitative data analysis techniques using statistical tools with multiple linearity. Intellectual capital is measured using the pulic model, while financial performance uses the ratio of Return on Assets (ROA). The results showed that the intellectual capital variable had no effect on the company projected by the profitability ratio (ROA) in banking companies and consumption sector companies.Keywords: intellectual capital; return on assets. ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan perbankan dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019. Jumlah populasi yang diamati selama penelitian ini adalah 82 perusahaan perbankan dan konsumsi. Sampel ditentukan dengan purposive sampling, teknik analisis data kuantitatif menggunakan alat statistik dengan regresi linier berganda. Modal intelektual diukur dengan model pulic, sedangkan kinerja keuangan menggunakan rasio Return on Assets (ROA). Hasil penelitian menunjukkan bahwa variabel intellectual capital tidak memiliki pengaruh kepada kinerja perusahaan yang diproyeksikan dengan rasio profitabilitas (ROA) pada perusahaan perbankan dan perusahaan sektor konsumsi.Kata Kunci: modal intelektual; return on assets
Peran Teknologi Baru, Transparansi Data Keuangan, dan Kualitas Auditor dalam Tata Kelola Keuangan Riyanto Tri Wijaya, Juli; Bakhtiar, Syamsul; Manurung, Muhammad Rizqi Alriansyah
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28604

Abstract

This study examines the effects of new technologies, financial data transparency, and auditor quality on financial governance in the digital era. Using a quantitative approach, data were collected from 30 auditors across sectors through a structured questionnaire and analyzed with SmartPLS 4.0. The results show that all three variables significantly influence financial governance, with new technologies having the strongest positive impact. Financial data transparency also contributes positively, while auditor quality shows a significant but negative effect, suggesting potential challenges in audit independence or practices. This result indicates that stronger auditor quality, while essential, may initially reveal governance deficiencies, explaining its significant negative effect.. The model demonstrates strong explanatory power (R² = 0.99) and reliable validity indicators, confirming result robustness. The study concludes that effective financial governance requires integrating digital tools, transparent reporting, and competent auditors. It recommends that audit firms and regulators invest in digital infrastructure, improve auditor skills, and strengthen transparency to enhance governance frameworks. These findings offer practical insights for advancing financial governance in the digital era.
Peran Teknologi Baru, Transparansi Data Keuangan, dan Kualitas Auditor dalam Tata Kelola Keuangan Riyanto Tri Wijaya, Juli; Bakhtiar, Syamsul; Manurung, Muhammad Rizqi Alriansyah
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28604

Abstract

This study examines the effects of new technologies, financial data transparency, and auditor quality on financial governance in the digital era. Using a quantitative approach, data were collected from 30 auditors across sectors through a structured questionnaire and analyzed with SmartPLS 4.0. The results show that all three variables significantly influence financial governance, with new technologies having the strongest positive impact. Financial data transparency also contributes positively, while auditor quality shows a significant but negative effect, suggesting potential challenges in audit independence or practices. This result indicates that stronger auditor quality, while essential, may initially reveal governance deficiencies, explaining its significant negative effect.. The model demonstrates strong explanatory power (R² = 0.99) and reliable validity indicators, confirming result robustness. The study concludes that effective financial governance requires integrating digital tools, transparent reporting, and competent auditors. It recommends that audit firms and regulators invest in digital infrastructure, improve auditor skills, and strengthen transparency to enhance governance frameworks. These findings offer practical insights for advancing financial governance in the digital era.
Peran Teknologi Baru, Transparansi Data Keuangan, dan Kualitas Auditor dalam Tata Kelola Keuangan Riyanto Tri Wijaya, Juli; Bakhtiar, Syamsul; Manurung, Muhammad Rizqi Alriansyah
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28604

Abstract

This study examines the effects of new technologies, financial data transparency, and auditor quality on financial governance in the digital era. Using a quantitative approach, data were collected from 30 auditors across sectors through a structured questionnaire and analyzed with SmartPLS 4.0. The results show that all three variables significantly influence financial governance, with new technologies having the strongest positive impact. Financial data transparency also contributes positively, while auditor quality shows a significant but negative effect, suggesting potential challenges in audit independence or practices. This result indicates that stronger auditor quality, while essential, may initially reveal governance deficiencies, explaining its significant negative effect.. The model demonstrates strong explanatory power (R² = 0.99) and reliable validity indicators, confirming result robustness. The study concludes that effective financial governance requires integrating digital tools, transparent reporting, and competent auditors. It recommends that audit firms and regulators invest in digital infrastructure, improve auditor skills, and strengthen transparency to enhance governance frameworks. These findings offer practical insights for advancing financial governance in the digital era.
Ownership Structure and Board of Directors: Predicting the Performance of the Consumer Goods Industry in Indonesia Alriansyah Manurung, Muhammad Rizqi; Juli Riyanto Tri Wijaya
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.26856

Abstract

The global economy is rapidly advancing, driven by the growth of resources in both developed and emerging economies, such as Indonesia. Companies are increasingly focused on meeting market and external demands dynamically, aiming to optimize shareholder success and enhance the value of their institutions. This study aims to examine whether family ownership positively impacts company performance, institutional ownership positively influences company performance, blockholder ownership has a positive effect on company performance, and the board of directors contributes positively to company performance in Indonesia's consumer goods industry. The findings of this study suggest that family ownership does not significantly impact company performance, blockholder ownership does influence company performance, and the direction of the board of directors plays a role in shaping company performance within the consumer goods sector in Indonesia.
IMPLEMENTASI DAN EVALUASI KEAMANAN BIOMETRIK DALAM SISTEM PEMBAYARAN DIGITAL: STUDI KASUS FINGERPRINT DAN PENGENALAN WAJAH Syamsul Bakhtiar; Juli Riyanto Tri Wijaya; Muhammad Rizqi Alriansyah Manurung; Nurul Hidayah
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29540

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan evaluasi keamanan penggunaan teknologi biometrik, khususnya fingerprint dan pengenalan wajah, dalam sistem pembayaran digital. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 100 responden yang memiliki pengalaman menggunakan layanan pembayaran digital berbasis biometrik. Instrumen diukur dengan skala Likert dan dianalisis menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM) melalui SmartPLS. Penelitian ini mengkaji tiga variabel utama, yaitu implementasi teknologi biometrik, kepercayaan pengguna, dan evaluasi keamanan sistem. Hasil analisis menunjukkan bahwa baik implementasi teknologi biometrik maupun kepercayaan pengguna berpengaruh signifikan terhadap evaluasi keamanan sistem pembayaran digital. Kepercayaan pengguna juga berperan sebagai variabel mediasi yang memperkuat hubungan antara implementasi dan persepsi keamanan sistem. Temuan ini mengindikasikan pentingnya optimalisasi fitur biometrik serta penguatan kepercayaan pengguna sebagai faktor kunci dalam meningkatkan keamanan dan keandalan sistem pembayaran digital di era transformasi teknologi keuangan
Co-Authors Juli Riyanto Tri Wijaya Nurul Hidayah Sundari Sundari Syamsul Bakhtiar