Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Muhyarsyah Muhyarsyah
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect of Managerial Ownership, Company Growth, Profitability, and Investment Opportunity Set (IOS) On Accounting Conservatism Abdul Goffar; Muhyarsyah Muhyarsyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6934

Abstract

This study aims to prove and also analyze empirically the Effect of Managerial Ownership, Company Growth, Profitability, and Investment Opportunity Set (IOS) on Accounting Conservatism (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange for the Period 2017 – 2019). This research is based on secondary data obtained from the company's annual reports and annual financial statements. There are 72 companies out of a total of 186 companies in this study, which in selecting the sample used purposive sampling technique. As for the data processing in this study, using the data regression analysis method and processed with Microsoft Excel and Eviews 12 software. The results of research that has been carried out using panel data regression tests on the Fixed Effect Model prove that the managerial ownership variable has no significant effect on accounting conservatism, the company growth variable has a significant negative effect on accounting conservatism, the profitability variable has a significant negative effect on accounting conservatism, and the investment opportunity set variable. (IOS) has no significant effect on Accounting Conservatism.
The Effect of Human Resources Competence, Internal Control System and Accounting Understanding Based on SAK-ETAP on the Quality of Financial Statements I Gusti Ngurah Bagus Surya; Muhyarsyah Muhyarsyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6816

Abstract

This study uses the SAK ETAP model to examine the effect of increasing human resource skills, internal control processes, and accounting expertise on the credibility of financial statements. The results of 99 questionnaires given to cooperative banks in DKI Jakarta were collected using quota sampling. This research uses Data Quality Test, Assumption Test, Model Feasibility Test, and Hypothesis Testing Procedure. According to the findings of this study, HR competence greatly enhances the credibility of financial reports. Knowledge, ability, and efficacy of a manager in monitoring cooperative human resources are closely related to the quality of cooperative financial reports; thus, it is very important for managers to have a thorough understanding of how cooperatives function. The existence of an effective internal control system has a significant impact on the quality of financial reporting. Standard Operating Companies, if implemented effectively, can help cooperatives improve the quality of their financial reports and get closer to their goals. By understanding accounting based on SAK ETAP, the quality of financial reporting can be significantly improved. How well cooperative management can identify, measure, and disclose transactions in cooperatives with post/account transactions that must be recorded to prepare complete financial statements and describe the financial condition of the cooperative which is actually an indication of the quality of the financial statements produced. can help cooperatives improve the quality of their financial reports and get closer to their goals. By understanding accounting based on SAK ETAP, the quality of financial reporting can be significantly improved. How well cooperative management can identify, measure, and disclose transactions in cooperatives with post/account transactions that must be recorded to prepare complete financial statements and describe the financial condition of the cooperative which is actually an indication of the quality of the financial statements produced. can help cooperatives improve the quality of their financial reports and get closer to their goals. By understanding accounting based on SAK ETAP, the quality of financial reporting can be significantly improved. How well cooperative management can identify, measure, and disclose transactions in cooperatives with post/account transactions that must be recorded to prepare complete financial statements and describe the financial condition of the cooperative which is actually an indication of the quality of the financial statements produced.
Factors Affecting Financial Distress with Managerial Ownership as a Moderating Variable Hana Jenifer; Muhyarsyah Muhyarsyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7534

Abstract

This research examines the impact of leverage, liquidity, and sales growth on financial distress (FD) with managerial ownership as a moderating variable. A total of 138 consumer cyclicals companies registered on the Indonesia Stock Exchange (IDX) for 2020 – 2021 are included as a population in this study. Purposive sampling was utilized to choose 102 companies for this research. This analysis was performed using logistic regression and moderating regression analysis (MRA). The findings showed that leverage had an impact on FD, while liquidity and sales growth had no effect on FD. leverage, liquidity, and sales growth simultaneously affect FD. Managerial ownership not able moderates the impact of leverage, liquidity, and sales growth on FD.
The Effect of Profit Growth, Capital Structure, and Investment Opportunity Set on Profit Quality with Firm Size as a Moderating Variable (Empirical Study of Manufacturing Companies in the Consumption Goods Industry Sector Listed on the IDX in 2017 – 2021) Maryati Maryati; Muhyarsyah Muhyarsyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7535

Abstract

This study is to empirically test the effect of profit growth, capital structure, and investment opportunity sets on earnings quality which is moderated by company size in manufacturing companies in the consumer goods sector listed on the IDX from 2017 to 2021. Purposive sampling was used in the sample selection method of this study with the sample obtained, namely 26 companies with a total of 130 data observations. Panel regression data analysis in statistical calculations with the help of Eviews12 was used in this study. Based on the results of the output of Eviews12 the conclusion of the hypothesis test stated that profit growth and capital structure do not affect earnings quality. While the investment opportunity set affects the quality of earnings. After being moderated by company size, the results show that company size is not proven to moderate the effect of profit growth and capital structure on earnings quality, while company size is proven to be able to moderate the effect of investment opportunities on earnings quality.
Co-Authors Abdul Goffar Hana Jenifer I Gusti Ngurah Bagus Surya Maryati Maryati