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All Journal Jurnal Keuangan dan Perbankan UNEJ e-Proceeding Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Akuntansi Mulawarman (JIAM) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen

Indra Suyoto Kurniawan

Universitas Mulawarman

Author-ID : 5813256

Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 79 Documents Claim Missing Document

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Reaksi pasar dan kinerja keuangan perusahaan sebelum dan sesudah pengumuman right issue pada perusahaan yang melakukan right issue di bursa efek indonesia Kurniawan, Indra Suyoto; Yasha, Emelda
JURNAL MANAJEMEN Vol 8, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

This research is using technique purposive sampling that obtained sample counted 41 companies. Data are derived from capital market directory for firms that issuing right for the year 2009,2010, 2011 and 2012. The analysis uses statistical examination constructively SPSS program 21. In analyzing to be used paired sample T test. Result of Hypothesis testing indicates that : (1) there was no significant abnormal returns before and after the announcement of the rights issue; (2) Current ratio statistically not significant before and after the announcement of the rights issue; (3) Debt to Equity ratio statistically significant before and after the announcement of the rights issue; (4) Return on Investment ratio statistically not significant before and after the announcement of the rights issue; (5) Asset Turnover ratio statistically not significant before and after the announcement of the rights issue; (6) Price Earnings ratio statistically not significant before and after the announcement of the rights issue.Keyword: Right Issue, Abnormal Return, Financial Performance

Faktor-faktor yang mempengaruhi loyalitas karyawan Kurniawan, Indra Suyoto
KINERJA Vol 16, No 1 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi loyalitas karyawan PT. Megah Indah Square. Penelitian memiliki lima variabel, terdiri dari satu variabel dependen dan empat variabel independen. Variabel dependen dalam penelitian ini adalah loyalitas karyawan, dan variabel independen dalam penelitian ini adalah gaya kepemimpinan, stres kerja, kompensasi, dan lingkungan kerja. Jika karyawan tidak nyaman dengan perusahaan, karyawan tidak akan memberikan loyalitas kepada perusahaan. Ketidaknyamanan tersebut diakibatkan oleh beberapa faktor. Ketidakakuratan pertama dalam menentukan gaya kepemimpinan yang akan diterapkan membuat karyawan merasa tertekan dari pimpinan. Dua tekanan dan tuntutan pekerjaan yang berlebihan pada karyawan, memicu tekanan kerja pada karyawan. Ketiga kompensasi tidak sesuai dengan beban kerja dengan harapan karyawan. Dan lingkungan kerja keempat membuat karyawan kurang nyaman bekerja di perusahaan.

Pengaruh corporate governance, profitabilitas, dan leverage perusahaan terhadap environmental disclosure Kurniawan, Indra Suyoto
FORUM EKONOMI Vol 21, No 2 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian bertujuan untuk mengetahui pengaruh corporate governance, profitabilitas dan leverage perusahaan terhadap environmental disclosure. Corporate governance di dalam penelitian ini disesuaikan dengan proporsi dewan komisaris independen, ukuran komite audit dan rapat dewan komisaris. Hasil dari penelitian ini menunjukkan ukuran komite audit berpengaruh negatif signifikan terhadap environmental disclosure, rapat dewan komisaris berpengaruh signifikan terhadap environmental disclosure, dan proporsi dewan komisaris independen, profitabilitas dan leverage perusahaan tidak berpengaruh terhadap environmental disclosure.

INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Indra Suyoto Kurniawan
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The purpose of this study was to examine the relationship between the efficiency of the value added to thecompanys resources in the main components (physical capital, human capital, structural capital) and researchersare trying to add the market value of the three dimensions of a companys financial performance isROA, ATO, and GR. The data is taken from the 44 public companies engaged in non financial sector for 3 years(2009-2011). This study is an empirical study using PLS as a data analysis tool. The findings of this studysuggest that having an IC on the financial performance of the company, the IC also has a positive effect on thefinancial performance of companies in the future. While the rate of growth for the company IC (ROGIC) within3 years of observation there is a difference, where to ROGIC2009-2010 does not affect the financial performance in2010, ROGIC2010-2011 positive effect on the financial performance for the year 2011. The findings suggest thathuman capital (VAHU) and physical capital (VACA) is an indicator of a positive effect IC for two years ofobservation, while the capital structure (STVA) has a positive effect only in 2010 while the market value (MV)effect only in 2011. While the ROA and the ATO as an indicator of financial performance consistent effect forthree years of observation. And for the year 2010 was significant for all indicators either IC or financialperformance.

THE MODERATING EFFECT OF DIVIDEN AND OWNERSHIP STRUCTURE ON THE RELATIONSHIP BETWEEN FREE CASH FLOW AND ENTERPRISE VALUE Zaki Fakhroni; Indra Suyoto Kurniawan
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to answer the phenomena occurring phenomenon both theoretically and empirically the phenomenon of potential internal conflicts of the company’s free cash flow and its use for the benefit of increasing corporate value. Such internal conflicts requires a proper solution so that no impact on the company’s failure. This study examine the role of dividends and ownership structure (majority and managerial) in moderating the relationship between free cash flow and enterprise value. The results of this study are expected to generate an alternative solution of free cash flow problems and increase corporate value. Population data in this study are companies listed on the Indonesia Stock Exchange in the period of observation in 2007-2016. The number of sample used in this study is 2.387 units of observation. Sampling techique in this study using methods of probability/random sampling. Statistical tools to test hypothesis in this study is the pure moderated regression analysis. The results showed that free cash flow has a negative and significant effect on firm value. Free cash flow could potentially cause failure of the company as a result of reduced firm value and poor financial performance. Other research results indicate that dividends and managerial ownership moderates the relationship between free cash flow and value of the company in a positive and significant. Majority ownership moderates the positive and significant to the relationship between free cash flow and enterprise value. Therefore, the mechanism of dividends and managerial ownership can be used to solve the problems of free cash flow and increase corporate value.

The Effect of Psychological Capital on Employment Engagement with the Meaning of Work as Mediators on Educational Power Employees, Universitas Mulawarman Rectorate Tri Sutrisno; Eny Rochaida; Gusti Noorlitaria Achmad; Indra Suyoto Kurniawan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4398

The Rectorate of Universitas Mulawarman acts as the head office in which educational administration and office administration services are carried out. The purpose of this study was to determine and analyze the effect of psychological capital on work engagement with the meaning of work as a mediator for the education staff who served at the Rectorate of Universitas Mulawarman. This research was conducted by census of all civil servants, education staff in 3 work units of the Rectorate of Universitas Mulawarman as many as 104 people. The analytical method used is the Partial Least Square (SmartPLS) approach. The results of the study show that psychological capital has a positive and significant effect on work meaningfulness, and psychological capital also has a positive and significant effect on work engagement and work meaningfulness has a positive and significant positive and significant effect on work engagement, but work meaningfulness cannot be a mediator on the influence of psychological capital on work engagement. The variable of psychological capital affects the meaningfulness of work by 60% and the remaining 40% is influenced by other variables outside of this study, while the variable of meaningfulness of work and psychological capital gives an influence of 83.60% on the work engagement variable and the remaining 16.40% is influenced by other variables outside of this research.

Kompetensi sumber daya manusia bidang akuntansi dan penerapan sistem akuntansi keuangan daerah Indra Suyoto Kurniawan
KINERJA Vol 16, No 2 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian dilakukan untuk menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Faktor-faktor yang diteliti adalah pengaruh kompetensi sumber daya manusia bidang akuntansi, penerapan Sistem Akuntansi Keuangan (SAKD), pemanfaatan Teknologi informasi, dan Sistem Pengendalian Intern. Pengumpulan data penelitian ini menggunakan survei kuesioner. Hasil pengujian hipotesis adalah kompetensi SDM, penerapan Sistem Akuntansi Keuangan Daerah, pemanfaatan teknologi informasi dan sistem pengendalian intern pemerintah mempunyai pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.

Pengaruh ukuran perusahaan, rasio aktivitas, profitabilitas, likuiditas dan kepemilikan saham publik terhadap luas pengungkapan laporan tahunan pada perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia Salmah Pattisahusiwa; Indra Suyoto Kurniawan; Syamsidaryani Syamsidaryani
KINERJA Vol 19, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i1.10859

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, rasio aktivitas, profitabilitas, likuiditas dan kepemilikan saham publik terhadap luas pengungkapan laporan tahunan di perusahaan sub sektor kosmetik dan keperluan rumah tangga. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan program spss 22. Menggunakan 6 perusahaan dengan sampel pengamatan sebagai 36 sampel dengan tarif signifikan 5%, analisis data menggunakan analisis kuantitatif dengan uji regresi berganda meliputi uji normalitas, uji asumsi klasik, uji kofisien determinasi, uji statistik F, dan uji hipotesis uji statistik t. Berdasarkan analisis data ukuran perusahaan, aktivitas, profitabilitas dan likuiditas berpengaruh positif signifikan terhadap luas pengungkapan laporan tahunan, sedangkan kepemilikan saham publik berpengaruh negatif signifikan terhadap luas pengungkapan laporan tahunan.

Pengaruh kinerja keuangan terhadap dividend payout ratio studi empiris pada perusahaan BUMN Fitri Handayani Sabri; Dwi Risma Deviyanti; Indra Suyoto Kurniawan
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan penelitian ini adalah untuk menganalisis pengaruh Rasio Cash Ratio, Debt to Equity Ratio (DER), Total Assets Turnover (TATO) dan Net Profit Margin (NPM) terhadap Dividen Payout Ratio (DPR) pada perusahaan BUMN yang terdaftar di BEI over periode 2011-2014. Teknik pengambilan sampel yang digunakan disini adalah purposive sampling. Teknik analisis yang digunakan di sini adalah regresi berganda dengan uji hipotesis menggunakan teknik t-statistik untuk menguji koefisien regresi parsial dengan tingkat signifikansi 0,05 atau 5%. Dari hasil analisis, terlihat bahwa variabel Rasio Kewajiban terhadap Rasio Hutang terhadap Ekuitas (Ratio) terhadap Total Assets Turnover (TATO) secara parsial berpengaruh terhadap Dividen Payout Ratio (DPR) perusahaan pada periode 2011-2014 pada tingkat signifikansi kurang dari 5%, sementara itu menunjukkan bahwa Rasio Cash Ratio dan Net Profit Margin (NPM) secara parsial tidak signifikan terhadap Dividen Payout Ratio (DPR). Prediksi empat variabel terhadap DPR adalah 43,9% seperti yang ditunjukkan oleh adjusted square yaitu 43,9% sedangkan sisanya 56,1% dipengaruhi oleh faktor lain yang tidak termasuk dalam model studi.

The influence of enterprise risk management disclosure and intellectual capital disclosure on the value of companies with an independent board of commissioners as moderation variables Ledy Setiawati; Indra Suyoto Kurniawan; Ibnu Abni Lahaya
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this study is to test and analyze the influence of enterprise risk management disclosure and intellectual capital disclosure on company values as well as independent board of commissioner variables in moderating the influence of enterprise risk management disclosure and intellectual capital disclosure limited to company value. The data used in the research is sourced from secondary data, namely non-financial company data of basic and chemical sub-financial sub-industry. The sample screening method uses purposive sampling method with a total of 61 companies and 4 years so that the data observed amounted to 244. The analysis tool used is Moderating Regression Analysis (MRA) by using SPSS version 21 as software to process data. The results showed that enterprise risk management disclosure has a significant effect on the value of the company while Intellectual capital disclosure has no significant effect on the value of the company and the independent board of commissioners is able to strengthen the influence of enterprise risk management disclosure and intellectual capital disclosure on the value of the company.

Co-Authors Agus Iwan Kesuma Al Azhar Anis Rachma Utary Anis Rachma Utary Anita Muhtadina Arie Suwardana arif defri artanto Aris Gunawan Athalla Salsabilla Ayu Ningtyas Kusuma Wardani Riyanto Bayu Ananda Perdana Hakim Cornelius Rantelangi Durrotul Maghfiroh Dwi Risma Deviyanti Eka Ariyanti Eman Eileen Melisa Emelda Yasha Eny Rochaida Ervina Kristiani Esther Yulianawati Setiawan Etha Ruruk Falensia Falensia Fiqgiya, Nurfatin Fitri Handayani Sabri GIOVANNY ZUSANA LAKBURLAWAL Gusti Noorlitaria Achmad Hafidz, Syifa Azzahra Haipa Ulfah Hamid Bone Hendra Budiawan Herawati Herawati Ibnu Abni Lahaya Indra, Muhammad Irfan Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwanwsyah Iskandar Iskandar Iskandar Iskandar Isma Yanti Putri Isna Yuningsih Isna Yuningsih Jatsiyah Hakim Jumhari Jumhari Katrin Serly Sasmia Ledy Setiawati Lery Palario Lia Usvita Lipan Sonya Alvionita Monalisa Monalisa Muhamad Mujib Ridwan Muhammad Iqbal Muhammad Irfan Indra Muhammad Rizal Muhammad Yahya Mustika Dwi Aryani Isman Najat, Shally Nike Demos Noor, Aspyan Nora Asiah Nora Idiawati Noriza Mirandha Nur Hidayah Nurfatin Fiqgiya Nurita Affan Purba Debby Arimanondang Rangga Tsabit Imam Reza Magdalena Risca Ayu Maharti Rizky Riza Fauzi Ronaa Dewitri Rusdiah Iskandar Sadam Sadam Salmah Pattisahusiwa Samira Ulfah Sanly Purvitasari Satria Bangun Pratama Set Asmapane Sisly Indah Ramadhani Siti Masyithoh Siti Masyithoh Siti Masyithoh Sofiyanti Ardi Niyingsih Sri Mintarti Sri Mintarti Stepani Christ Pratiwi Sulis Rahayu Rahayu Sulistiyo Wati Supri Adi Syamsidaryani Syamsidaryani TRI SUTRISNO Vevi Rufi Wahdani Wahyu Wuri Handayani Wahyudy Saputro Yana Ulfah Yasha, Emelda Yulvido Arif Ramanda Yuni Wira Santi Yunus Tete Konde Zaki Fakhroni

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