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All Journal The Indonesian Accounting Review Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Liquidity: Jurnal Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Professional Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Manajemen Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Scientia Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JURNAL LENTERA AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal of Social Research Apssai Accounting Review (ApAR) Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Metris: Jurnal Sains dan Teknologi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Greenation Ilmu Akuntansi Jurnal Manajemen Bisnis Krisnadwipayana
JMV Mulyadi
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The Effect of Budget Participation and Budgetary Emphasis on Budgetary Slack with Information Asymmetry and Self Esteem as Moderating Variables in the Republic of Indonesia National Police Institution Silalahi, Vincentius Marliando; Harnovinsah, Harnovinsah; Mulyadi, JMV
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 05 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), June 2025
Publisher : Sean Institute

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

Abstract

This study aims to examine the effect of budget participation and budget suppression on budgetary slack by considering information asymmetry and self-esteem as moderating variables. This research was conducted at the Indonesian National Police Institution. Data were collected through questionnaires distributed to respondents consisting of 100 police officers. The analysis method used is moderation regression using a statistical program. The results showed that budget participation has a significant negative effect on budgetary slack, while budget emphasis has a significant positive effect on budgetary slack. In addition, information asymmetry and self-esteem do not moderate the relationship between budgetary participation and budgetary slack, but self-esteem moderates the relationship between budgetary emphasis and budgetary slack. These findings imply the importance of involving police officers in the budget process and need to consider self-esteem factors in reducing budgetary slack.
Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023 Putri Zahra Afiifah; Suratno; JMV Mulyadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9678

Abstract

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.
The Influence of Capital Structure and Operational Efficiency on the Financial Performance of Mining Sector Companies on the IDX: Green Innovation as A Moderator Nugroho, Agus; Mulyadi, JMV; Lysandra, Shanti; Djaddang , Syahril
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.992

Abstract

The mining industry faces increasing pressure to balance financial performance with environmental sustainability. This study aims to analyze the effect of capital structure and operational efficiency on financial performance, as well as to examine the role of Green Innovation as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is measured using Return on Assets (ROA), capital structure is measured by Equity Ratio (ER), operational efficiency is assessed through Total Asset Turnover (TATO), and green innovation is measured based on sustainability reporting indicators (GRI). This research adopts a quantitative approach using the WarpPLS analysis method. The results of the analysis indicate that capital structure has a positive and significant effect on ROA, and operational efficiency also has a positive and significant effect on ROA. Furthermore, green innovation is found not to moderate the effect of capital structure on ROA, but does moderate the effect of operational efficiency on ROA in a positive and significant direction. These findings indicate that green innovation plays an important role in strengthening or weakening the relationship between internal financial variables and the company's financial performance. Therefore, mining sector companies are advised to consider integrating green innovation into their financial strategies to enhance long-term sustainability and profitability.
The Relationship Between Green Accounting, Environmental Performance and Environmental Costs and Profitability: A Scoping Review Sulastri, Ranti; Mulyadi, JMV; Sailendra, Sailendra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2645

Abstract

This study aims to determine the relationship between Green Accounting, Environmental Performance, and Environmental Costs with Profitability as well as the development of research conducted by previous studies. The research method carried out in this study uses the Scoping review method, which is an ideal study method to determine the scope of the scope of a collection of literature on a particular topic. The scope review also provides a clear picture of the volume of literature and provides a broad and detailed overview of the researcher. Of the many benefits obtained by mining sector companies, do these companies think about the impacts caused such as environmental damage or have awareness of implementing green accounting in the company? In its regulation, the Ministry of Industry has encouraged all mining companies to protect the environment in the production process. Industrial law number 3 of 2014 regulates green industry by underlining that green industry prioritises the use of resources more efficiently and sustainably, so that industrial development can be harmonised with the preservation of environmental functions and can provide benefits to society in the future. The results of this study from the many studies conducted by previous researchers are still not enough to have an impact on the awareness of industrial business actors to protect the environment in company operations.
The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation Firmansyah, Dian; Ahmar, Nurmala; Mulyadi, JMV
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.816

Abstract

This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want to display earnings reports that are not too large to reduce their political costs, with asset revaluation, the value of depreciation is calculated Repeated and reduce the company's profit. Operating cash flows affect the revaluation of fixed assets on the grounds that the company requires funds to pay its obligations as well as in revaluation assets cost a great deal for the appraisal services, audit fees and final tax payments. Yet, liquidity has no effect on the revaluation of fixed assets, Within the last 4 years, the study found that users of the Asset revaluation model reporting in Other Comprehensive Income continue to grow and are expected to become financial statements that have superiority and good quality by reporting fair value. In the next research to add the number of variables on Asset revaluation, as well as expand the sample by involving the company revaluation and non revaluation. In addition, to examine the development of asset revaluation, especially in ASEAN countries related to the adoption of IFRS in the case of fixed asset revaluation.Keyword: Leverage, Size, Liquidity, Cash Flow from operation, and Revaluations Assets.
Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia Mulyadi, JMV
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1817

Abstract

The higher competition in banking industry has pushed the banks to increase efficiency both their profitability and marketing. This study aims to assess the efficiency of the 10 largest banks in Indonesia both in terms of profitability and marketing period 2017-2018 using the Data Envelopment Analysis (DEA) method. The results show that from 2017 to 2018, there were 7 banks that consistently obtained good profitability levels. The average bank profitability performance decreased from 2017 to 2018. From the marketing side, with the first input approach, during 2017-2018 there were only 6 banks that consistently obtained good levels of efficiency, while with the second input approach, there were only 5 banks that consistently achieved good efficiency. The average bank marketing performance declined from 2017 to 2018 using the first and second approaches. In general, bank performance in marketing is still below the bank performance in profitability. The implication is that in using DEA, it must be wise in selecting the input variables because they will produce different values.
DETERMINAN VALUASI HARGA SAHAM DAN TINGKAT SUKU BUNGA PADA PERUSAHAAN PERDAGANGAN TERDAFTAR DI BURSA EFEK INDONESIA Laurentine Novenita, Maria; Anwar, Choirul; JMV Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to prove and explain that there is influence of Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio, Interest Rate SBI Moderate Current Ratio, Interest Rate SBI moderate Return On Equity to stock price at trading company in Indonesia Stock Exchange period 2011-2015.The research method used in this research is quantitative method, with multiple regression testing using classical assumption test before getting the best research model. Research variables used in this research are price as dependent variable, and Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio as independent variable and SBI Interest Rate rate as moderation. The number of purposive sampling as many as 16 companies as a sample and conducted for 5 years, so the total sample is 80. The results of this study indicate that there is a simultaneous relationship between Current Ratio, Dividend Share, Return On Equity, Debt To Equity Ratio, SBI Interest Rate moderate Current Ratio and Interest Rate SBI moderate Return On Equity to stock price, Adjusted R Square of 77.2% is explained by the independent variable that exists, the remaining 22.8% is influenced by other variables. Partially Current Ratio, Dividend Per Share, Debt To Equity Ratio influence significantly to stock price, this is indicated by level of significance that <0,05, while Return On Equity, Interest Rate SBI moderate Current Ratio and Interest Rate SBI moderate Return On Equity has no effect on stock price with significance level> 0,05.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP INTEGRATED REPORTING DENGAN AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018) liana, sherry; JMV Mulyadi; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 4 No. 3 (2020): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i3.1419

Abstract

This study aims to examine and analyze the effect of company size, institutional ownership and profitability on Integrated Reporting with external auditors as a moderating variable. The sample used was a real estate sector manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The research method used is a quantitative method and is processed using the Eveiews application 10. The results show that company size and institutional ownership have a significant effect on Integrated Reporting, while profitability variables have no significant effect on Integrated Reporting. The results of company size variables that are moderated by external auditors have a significant effect on Integrated Reporting, while institutional ownership variables and profitability that are moderated by external auditors have no significant effect.
ANALISIS  FAKTOR-FAKTOR  YANG   MEMPENGARUHI  PENYERAPAN ANGGARAN BELANJA DENGAN PERENCANAAN ANGGARAN SEBAGAI  PEMODERASI PADA PEMERINTAH KOTA DEPOK TAHUN 2013-2017. Ani, Lelly; Mulyadi, JMV; Pratowo, Dwi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 5 No. 1 (2020): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v5i1.1638

Abstract

Lelly Ani1, JMV. Mulyadi2, Dwi Pratowo3 Pemerintah Kota Depok1,Sekolah Pascasarjana Universitas Pancasila23 lellyani79@gmail.com Abstract The research objective was to analyze factors influencing the budget absorption in Depok Municipality with Budget Planning as a moderating variable. The research was causal associative research. It applied survey research methodology. The population was 190 respondents that consisted of the users of budget/authority to use budget, commitment makers, financial administrative officials, activity technical executors, and treasurer for expenditures in 38 SKPDs. The data were gathered by using questionnaires SKPD in Depok Municipality. The total sample of respondents was 114 peoples. The data were processed using multiple regression and residual analysis. The results showed that Human Resources Competence, the process of procurement of goods and services, and organizational commitment partially have a significant positive effect on the absorption of Depok City budget. Budget planning which is a moderating variable can strengthen the relationship between Human Resources Competence towards budget absorption, but budget planning does not strengthen the relationship between the procurement of goods and services, and organizational commitment to the absorption of the Depok City budget.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN REMUNERASI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI PEMEDIASI STUDI EMPIRIS PADA PTN-BH (UNIVERSITAS TERBUKA) Putri, Putri Surya Permatasari; Harnovinsah; JMV Mulyadi; Syahril Djaddang
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 9 No. 2 (2024): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v9i2.8127

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi dalam penyusunan anggaran dan remunerasi terhadap kinerja manajerial, dengan motivasi sebagai variabel pemediasi di Universitas Terbuka. Dalam persaingan global, pengelolaan keuangan yang efektif menjadi kunci keunggulan kompetitif. Metode penelitian yang digunakan adalah survei kuantitatif dengan responden pejabat struktural yang terlibat dalam proses penyusunan anggaran di Universitas Terbuka. Temuan menunjukkan bahwa partisipasi dalam penyusunan anggaran dan remunerasi memiliki pengaruh positif dan signifikan terhadap kinerja manajerial. Motivasi terbukti memediasi hubungan tersebut, menunjukkan bahwa partisipasi dan remunerasi yang optimal meningkatkan motivasi dan kinerja manajerial. Implikasi praktisnya adalah pentingnya strategi pengelolaan sumber daya manusia berbasis partisipasi dan kompensasi yang adil untuk meningkatkan kinerja manajerial. Keunikan penelitian ini terletak pada penerapan variabel mediasi motivasi dalam konteks PTN-BH, memberikan kontribusi bagi pemahaman lebih mendalam mengenai efektivitas pengelolaan sumber daya di lingkungan pendidikan tinggi.
Co-Authors Agus Nugroho, Agus Alboin Sihombing Alkotdriyah, Putri Puspa Angga Prasetia Ani, Lelly APRILLIA . Arsyiyanti, Nur Asy’ari, Asy’ari Aulia Lathifa Choirul Anwar DARMANSYAH . Darminto, Dwi Prastowo Dewi Sundari, Dewi Dian Firmansyah Djadaang, Syahril Djaddang , Syahril Djaddang, Syahril Do Bagus, Marwah Khairunnisa Dona Valida Nurhidayati Edy Supriyadi Fe, Didi FEVIN ANDRYANTO Firmansyah, Dian Fitrianti, Dini Harnovinsah Harnovinsah Hendratmi, Henny Hermiyetti Herry Winarto kusumastuti, nuke Laurentine Novenita, Maria liana, sherry Lisdawati Lisdawati Luh Putu Ratna Sundari LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M Ardiansyah Syam, M Ardiansyah Manurung, Erpina Marnilin, Feni Meas, Albertina Dilianty Eka Muhammad Yusuf Muhammad Zacky Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Amhar, Nurmala Patty, Brigitte Liony Peni Setiyo Wati Prastika, Fifyt Laily Very Pratowo, Dwi Putri Zahra Afiifah Putri Zahra Afiifah Putri, Putri Surya Permatasari Rahayu Eka Prasatya Rinti Dwijayantie Sailendra Sailendra, Sailendra Selvi Marcellia Sidantha, Bagus Sihite, Mombang Silalahi, Vincentius Marliando Silvia Rahmadani Silvia Rahmadani Sudradjat, Sudrajat Sulastri, Ranti Surahmat Surahmat, Surahmat Suratno Suratno Suratno Suyanto Suyanto syailendra, syailendra Tiara, Silvia Agustin Wasininingsih Widarto Rachbini Wieldy Menanda Yadinta, Pipit Awwalina Farihin Yudy Dwi Santoso Yuliandi, Yuliandi