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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Pengelolaan Keuangan Desa dan Dampaknya Terhadap Social Capital Desa Elga Agripta Aribowo; Andy Dwi Bayu Bawono
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze village financial management and its impact on social capital. This research uses exploratory qualitative research methods.This research was conducted in Tanjung Village, Bendo District, Magetan Regency. Data collection techniques in this study using interviews, observation, library techniques and documentation techniques. The data analysis technique used was data adduction, data presentation and conclusion drawing.The results of the analysis show that (1) Tanjung Village Government apparatus in general are familiar with financial management and financial management principles, but the two village chief do not fully understand financial management. (2) There are indications that Social Capital in Tanjung Village still exists, but has decreased significantly after the enactment of Law Number 6 of 2014. (3) The reduced community participation in gotong royong is an obstacle and challenge faced by the Tanjung Village Government as for solutions offered by deliberation. (4) Based on the results of the analysis of the financial statements of the 2020 APBDes realization in Tanjung Village, it can be seen that the largest proportion of income is obtained from transfer income. (5) Based on the proportion of expenditure the largest use is used for goods and services expenditure. In addition, in the proportion of Sector Expenditures, the largest use is used for Expenditures for the Administration of Village Government. (6) Based on the calculation of the independence ratio, Tanjung Village can be said to have a low level of independence
PENGARUH SELF-EFFICACY, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT BERKARIR MAHASISWA SEBAGAI KONSULTAN PAJAK Rizky Nirmalasari; Andy Dwi Bayu Bawono
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1465

Abstract

The purpose of this study is to analyze the effect of self-efficacy, labor market considerations, and taxation knowledge on students' career interest as tax consultants. This type of research is quantitative research. In this study, the method used for sampling was non-probability with purposive sampling technique. The type of data used is primary data. The data collection technique used in this research is a questionnaire. The data analysis techniques used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, hypothesis tests, multiple linear regression tests, coefficient of determination tests, F tests, and T tests. The results of this study are self-efficacy has a positive and significant effect on students' career interest as tax consultants. Labor market considerations have a positive and very significant effect on students' career interest as tax consultants. Tax knowledge has a positive but insignificant effect on students' career interest as tax consultants.
Audit Findings as a Moderator in Financial Disclosure Determinants in the Public Sector Sujatmiko, Fajar; Bawono, Andy Dwi Bayu; Witono, Banu
Jurnal Mamangan Vol 13, No 2 (2024): Special Issue: Jurnal Ilmu Sosial Mamangan, Accredited 2 (SK Dirjen Ristek Dikt
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i2.9440

Abstract

Despite the establishment of national regulations to guide financial disclosure, there are still gaps in how local governments report financial information. This study aims to determine the contribution of capital expenditure, fiscal independence ratio, local government size, and legislative size to the disclosure of Local Government Financial Reports (LKPD) in Indonesia. With a positivist epistemology perspective, this analysis applies a quantitative approach with secondary data from 113 district and city governments in Java Island, resulting in 226 observations. Eight hypotheses are tested using multiple linear regression and moderation analysis. Classical assumption tests (e.g., normality, multicollinearity, and heteroscedasticity) are run on the data. The results show that fiscal autonomy and board size are significantly related to LKPD disclosure. However, investment and local government scale are not significant as the main predictors. Furthermore, the effect of audit reports in moderating the relationship between financial indicators and the level of information disclosed is not significant. This finding reflects the dominance of governance-related aspects over structural dimensions (e.g., organizational size) in predicting transparency. This study is repeated because it identifies audit findings as a moderating variable on the relationship between financial governance and public disclosure, a stance that is rarely studied in the Indonesian public finance literature. These findings suggest that improving governance quality and audit performance is more effective in encouraging financial disclosure than structural expansion. The novelty of this study offers suggestions to public administrators and audit institutions seeking to improve financial accountability.
Pengaruh Intellectual Capital, Good Corporate Governance, dan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Moderasi: Studi Empiris pada Perusahaan Perbankan yang tercatat di BEI periode 2019-2023 Dila Nur Aisyah; Andy Dwi Bayu Bawono
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1311

Abstract

Financial performance serves as a key indicator for assessing a company's overall health, the effectiveness of asset management, and its ability to increase revenue and generate profits. Evaluating financial performance is crucial for understanding the extent to which a company can achieve its financial objectives. This study aims to examine the influence of Intellectual Capital, Good Corporate Governance, and Corporate Social Responsibility on financial performance, with firm size acting as a moderating variable. The research sample consists of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, with 31 companies observed each year. The sample was selected using a purposive sampling technique, resulting in 137 observations based on predetermined criteria. The analysis method employed in this study is descriptive statistical analysis with a quantitative approach. Research data were obtained from official reports available on the Indonesia Stock Exchange website, and data processing was carried out using SPSS version 25. The findings reveal that Intellectual Capital does not have a significant effect on financial performance. In contrast, Good Corporate Governance and Corporate Social Responsibility both show a positive influence on financial performance. Meanwhile, firm size does not moderate the relationship between Intellectual Capital, Good Corporate Governance, or Corporate Social Responsibility and financial performance.
UKURAN PERUSAHAAN MEMODERASI PENGARUH ANTARA LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022) Yuliandari, Amanda; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

This study aims to investigate the effects of leverage, liquidity, and profitability on the likelihood of financial distress, incorporating firm size as a moderating factor. The analysis focuses on companies operating within the consumer non-cyclical sector that were listed on the Indonesia Stock Exchange during the period from 2020 to 2022. Out of a total population of 129 firms, 113 were selected using purposive sampling techniques. The data were subjected to classical assumption testing and analyzed with the assistance of SPSS software. The results reveal that leverage and profitability significantly influence financial distress, while liquidity does not show a meaningful statistical effect. In addition, company size cannot moderate the effect between leverage, liquidity, and profitability on financial distress.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Yusuf Rahmatullah; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17329

Abstract

This study aims to analyze the influence of profitability, liquidity, and firm size on firm value, with capital structure as a moderating variable, on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research sample was obtained using purposive sampling technique, with a final total of 61 companies that met the criteria. The analysis method used is multiple linear regression. The research results indicate that profitability and liquidity do not have a significant effect on firm value, whereas firm size has a significant negative effect. Additionally, capital structure does not moderate the relationship between profitability and liquidity on firm value, but it does moderate the relationship between firm size and firm value with a significant negative influence.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Pengaruh Struktur Modal, Capital Intensity, Dan Firm Size Terhadap Nilai Perusahaan Dimoderasi Oleh Manajemen Aset Agusto, Muhammad Nur; Bawono, Andy Dwi Bayu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8743

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, capital intensity, dan firm size terhadap nilai perusahaan dengan memanfaatkan manajemen aset sebagai variabel moderasi. Studi ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Data yang digunakan merupakan data sekunder dari laporan keuangan dan annual report yang telah diaudit. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, dan pengolahan data dilakukan menggunakan SPSS. Analisis yang digunakan mencakup statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan, sementara capital intensity dan firm size berpengaruh positif. Selain itu, manajemen aset mampu memoderasi hubungan antara struktur modal dan nilai perusahaan secara signifikan, tetapi tidak memoderasi hubungan capital intensity maupun firm size terhadap nilai perusahaan. Temuan ini menunjukkan pentingnya efektivitas pengelolaan aset dalam meningkatkan nilai perusahaan perbankan.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9283

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Determinants of Islamic banking value: Financial performance as a mediation Thohari, Imam; Sasongko, Noer; Bawono, Andy Dwi Bayu
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25793

Abstract

Research aims: The objective of this research is to test and empirically prove what factors have the most influence on the performance of Islamic banking so that they can take appropriate action policies to increase the competitiveness and value of the company in the market.Design/Methodology/Approach: Quantitative methodology with secondary data from 102 data samples is used. The data is panel data and processed with views. Hypothesis testing is used to determine the effect of intellectual capital, corporate governance, maqashid sharia index (MSI), and enterprise risk management (ERM) on financial performance. Mediation tests to determine financial performance mediate intellectual capital, corporate governance, MSI, and corporate risk management on Islamic banking value.Research findings: Financial performance has not been able to mediate the relationship between intellectual capital, corporate governance, MSI, and ERM in relation to the value of Islamic banking.Theoretical contribution/Originality: This study extends previous research on factors that can increase the value of Islamic banking in Indonesia by using ERM, which has not been widely studied in Indonesia.Practitioner/Policy implication: This study provides important insights into which areas need to be improved or further evaluated to enhance future corporate performance and the value of Islamic banking.Research limitations/Implications: There is a possibility that important variables that can affect the results, such as external economic or political factors, are not controlled in this study. It is hoped that further research will use a wider sample and a longer observation period so that research findings can generalize the results of research on financial performance and company value.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Banu Witono Banu Witono Banu Witono, Banu Cahya Fahma Arrosyid Conteh, Abdul Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syabila, Puspa Intan Shal Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami, Wahyu Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar