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All Journal agriTECH Jurnal Tekun The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Riset Ilmu Manajemen Bisnis dan Akuntansi IIJSE
Suharmadi Suharmadi
Universitas Mercu Buana
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Bahan Pengemas dan Lama Simpan Terhadap Mutu Tepung Tapioka Suismono Suismono; Suharmadi Suharmadi; Agus Setyono
agriTECH Vol 9, No 3 (1989)
Publisher : Faculty of Agricultural Technology, Universitas Gadjah Mada, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1730.615 KB) | DOI: 10.22146/agritech.19046

Abstract

Five bags of different packaging materials were used to pack tapioca starch. The packages were then stored for six months. Proximate composition and physical characteristics of the starch were analysed monthly. It was found that packing in either polyethylene bag or polyethylene bag covered with polypropylene bag gave better quality starch than packing in either gunny or polypropylene bags.
Effect of Liquidity, Productivity and Firm Size on Bond Ranking Suharmadi SUHARMADI; Suripto SURIPTO
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.77

Abstract

The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.
Pengaruh Informasi Penghasilan Perusahaan terhadap Harga Saham di Bursa Efek Jakarta Wiwik Utami; Suharmadi Suharmadi
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.16

Abstract

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Di Bursa Efek Indonesia Tahun 2015-2017) Dwi Novitasari; Suharmadi Suharmadi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 2 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v9i2.17337

Abstract

Penelitian ini bertujuan menguji Pengaruh Ukuran Perusahaan,Kepemilikan Institusional,dan Struktur Modal terhadap Nilai Perusahaan. Objek penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Penelitian ini menggunakan data sekunder yang diperoleh dengan metode purposive sampling. Berdasarkan kriteria diperoleh 58 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan adalah analisis regresi berganda.Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan, temuan ini mengisyaratkan bahwa besar kecilnya Ukuran Perusahaan mampu meningkatkan Nilai Perusahaan,Kepemilikan Institusional tidak berpengaruh terhadap Nilai Perusahaan,Sementara Struktur Modal berpengaruh signifikan terhadap Nilai Perusahaan Manufaktur.
Analysis of the Influence of Managerial Ownership, Collateralizable Assets, and Sales Growth on Dividend Policy Suharmadi SUHARMADI; Suripto SURIPTO
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i2.384

Abstract

This study aims to determine the effect of Managerial Ownership (MO), Collateralizable Assets (CA) and Sales Growth (SG) on Dividen Policy (DPR). The population of this research are manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in the period 2015 – 2019. Company samples obtained from the selection are 18 companies so that the sample is 72 data. The result found that Managerial Ownership (MO), Collateralizable Assets (CA) and Sales Growth (SG) are simultaneous effect on Dividen Policy (DPR). Partially Managerial Ownership (MO) and Collateralizable Assets (CA) have no effect on Dividen Policy (DPR). Meanwhile Sales Growth (SG) has a positive and significant effect on Dividen Policy (DPR).
PENGARUH RETURN ON EQUITY (ROE), ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA) DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2019) Xena Levina; Suharmadi Suharmadi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 13, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v13i1.24373

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Return On Equity (ROE), Economic Value Added (EVA), Market Value Added (MVA) dan Kebijakan Dividen terhadap return saham pada perusahaan manufaktur sektor barang konsumsi. Metode yang digunakan pada penelitian ini yaitu metode penelitian kuantitatif dengan data sekunder. Dan hasil penelitian ini menunjukkan bahwa Return On Equity (ROE) memiliki pengaruh terhadap return saham, Economic Value Added tidak memiliki pengaruh terhadap return saham, Market Value Added (MVA) tidak memiliki pengaruh terhadap return saham, dan Kebijakan Dividen tidak memiliki pengaruh terhadap return saham
The Effect of Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Reports (Empirical Study on Mining Companies in the Oil, Gas & Coal Sub-Sector Listed on the Indonesia Stock Exchange for the Sulaeman Al Rasid; Yudhi Herliansyah; Suharmadi Suharmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5806

Abstract

This study empirically tests the influence of the Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Statements in Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The object of this study use Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The sample of this study is 92 samples from 23 companies that meet the sampling criteria. The purposive sampling method was used in this study. The method used in this study is multiple linear analysis consisting of Independent variables and Dependent variables using SPSS 25 software. The results of this study indicate that the Audit Committee does not affect the Integrity of Financial Statements, Independent Commissioners have an effect on the Integrity of Financial Statements, Leverage has no impact on the Integrity of Financial Statements, Audit Quality has no effect on the Integrity of Financial Statements, Audit Tenure has no effect on the Integrity of Financial Statements.
Pengaruh Kualitas Audit, Likuiditas, dan Solvabilitas terhadap Opini Audit Going Concern : Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Batu Bara Tahun 2014 – 2017 Rohmat Rohmat; Suharmadi Suharmadi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2481

Abstract

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.
The Influence of Good Corporate Governance and Financial Performance on Financial Distress During a Pandemic Suharmadi SUHARMADI; Suripto SURIPTO
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1111

Abstract

This study aims to know the influence of good corporate governance consisting of managing ownership and board of directors and financial performance consisting of profitability ratio and leverage ratio against financial distress on retail companies listed onthe Indonesian stock exchange in 2019-2021. The data collection technique in this study is secondary data. Sampling in this study uses the method of purposive sampling. There are 32 retail companies listed on the Indonesian stock exchange and 26 companies that meet the criteria were obtained, so in 3 years of research 78 data were obtained to be used as research samples. This research was done with the help of the data processing software SPSS (Statistical Package For Social Science) version 26. The method of analysis used is logistic regression analysis. The results of this study prove that managerial ownership (MNJR) has negative effect and not significant on financial distress, the Board of Directors has negative effect and significant on financial distress. Profitability Ratio (ROA) has negative effect but not significant on financial distress. While the leverage ratio (DAR) has positive effect significant on financial distress in retail companies listed on the Indonesia Stock Exchange for the period 2019 – 2021.
The Effect of Audit Committee, Institutional Ownership, Independent Commissioners, and Sales Growth on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2017-2022) Marianto MARIANTO; Suharmadi SUHARMADI
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1279

Abstract

This study aims to examine and analyze the effect of the audit committee, institutional ownership, independent commissioners, and sales growth on tax avoidance. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample in this study was obtained using a non-probability sampling technique, specifically purposive sampling. The study utilized a sample of 17 companies over a 6-year period. The data analysis method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The results of this study indicate that the audit committee and institutional ownership have a negative and significant effect on tax avoidance, while independent commissioners and sales growth do not have a significant effect on tax avoidance.
Co-Authors Agus Setyono Dwi Novitasari Marianto MARIANTO Rohmat Rohmat Suismono Suismono Sulaeman Al Rasid Suripto SURIPTO Suripto Suripto Wiwik Utami Xena Levina Yudhi Herliansyah