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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Journal of Economic, Bussines and Accounting (COSTING) 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 MANAJEMEN DEWANTARA 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) Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kesehatan Tambusai 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 JER Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammdiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Integration Model: Intellectual Capital and Financial Risk to Improve Financial Performance of Conventional Banks in Indonesia Muuna, Adellya Nihayatul; Bawono, Andy Dwi Bayu; Witono, Banu
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5380

Abstract

Purpose: Conventional Banks are banks that have large credit growth in Indonesia. Conventional Bank credit grew by an average of 7.99% per year during 2015-2020. The continuous occurrence of non-performing loans is one of the main causes of the failure of the banking system. During the global Covid-19 pandemic crisis, banks had to face internal problems, namely the many cases of customer money loss and after the Covid-19 pandemic, banking risks were still not completely normal. This study develops previous research by adding the Risk Profile variable, using different indicators in measuring liquidity risk variables and focusing research on conventional banking to assess relevant financial performance. Methodology: This study uses a quantitative method. This study uses secondary data taken from the annual reports of each company in the financial ratio table. The sampling used by the researcher is Purposive Sampling. The population used is conventional banks listed on the IDX in 2020-2023. The total number of banking companies registered during the 2020-2023 period was 43 banks. The sample in this study was obtained as many as 88 consisting of 22 conventional banking companies. The data analysis technique in this study used multiple linear regression analysis with classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests with SPSS 25 analysis tools. As well as hypothesis testing with F tests and t tests. Results: Intellectual capital as measured by Human Capital Efficiency (HCE) has a significant negative effect on financial performance with a significance value of 0.000, the beta value shows a negative value, and with the HCE t-count value (-5.271) which is smaller than the t-table value (-1.98932). Capital Employee Efficiency (CEE) has a significant positive effect on financial performance with a significance level value of 0.013 and the CEE t-count value (2.539) is greater than the t-count (1.98932). Structural Capital Efficiency (SCE) and Loan to Deposit Ratio (LDR) do not affect financial performance because the t-count value of SCE (0.894) t-table value (-1.98932), the significance value of SCE and LDR is greater than 0.05, respectively, namely SCE (0.374) and LDR (0.345). Meanwhile, credit risk as measured by Non Performing Loan (NPL) has a significant positive effect on BOPO with the t-count value of NPL (3.465) which is greater than the t-table value (1.98932) and the significance value of 0.005 is less than 0.05. The independent variables simultaneously have a significant effect on BOPO because the F count value (28.924) exceeds the F table value (2.324) and the significance level (0.000) is lower than the alpha threshold set (0.05). Applications/Originality/Value This study recommends are used as input for companies in an effort to maximize the potential of intangible assets owned by the company and risk management in managing financial ratios and bank asset quality to improve the efficiency of banking financial performance to maintain banking sustainability. The difference between this research and previous research is the addition of the Credit Risk variable, using different indicators in measuring the financial performance variable, and placing financial technology as a moderating variable, as well as focusing the research on conventional banking for relevant financial performance assessments.
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilization of stock returns as an independent variable was selected as previous research on value relevance that tends to use stock prices as an independent variable. The sample of this study was all population of companies registered on the Jakarta Islamic Index (JII) in 2016-2018, JuneNovember period (issued from June 1st), by using saturation sampling. The data used in this study was compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow affect value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.
The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice Setiawati, Erma; Bawono, Andy Dwi Bayu; Nurhidayati, Diyah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17583

Abstract

The study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampling technique employed in this study was convenience sampling. The sample criteria in this study consisted of the respondents who had subordinate employees under and had worked at least a year; as for the samples in this study, it amounted to 126 respondents. The data used in the study was the primary data, collected through surveys in physical form. The data analysis then utilized multiple linear regression and moderating regression with an absolute value-difference approach. The study results with multiple linear regression analyses showed that non-financial performance influenced managerial performance, the clarity of the role affected the managerial performance, procedural justice influenced managerial performance, and non-financial performance affected the managerial performance, with the clarity of role mediation. However, the procedural justice variables did not mediate the influence of non-financial performance on managerial performance.
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government Bawono, Andy Dwi Bayu; Sasongko, Noer; Mustofa, M
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22644

Abstract

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.
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

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

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 BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN, DAN DEBT TO ASSETS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Garneta Ratu Marmora Zillullah; Andy Dwi Bayu Bawono
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14336

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan, ukuran perusahaan, dan debt to assets ratio terhadap nilai perusahaan, dengan mempertimbangkan profitabilitas sebagai variabel moderasi. Variabel-variabel tersebut dianggap relevan karena mencerminkan aspek keuangan dan strategi perusahaan yang dapat memengaruhi persepsi investor terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Teknik analisis yang digunakan meliputi uji regresi linear berganda dan uji moderasi dengan metode moderated regression analysis (MRA). Hasil penelitian ini diharapkan memberikan kontribusi teoretis dalam pengembangan literatur tentang manajemen keuangan serta memberikan implikasi praktis bagi manajer perusahaan dalam pengambilan keputusan strategis untuk meningkatkan nilai perusahaan. Temuan ini juga diharapkan dapat membantu investor dalam mengevaluasi kinerja dan prospek perusahaan sebelum melakukan investasi.
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

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

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.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Ananda Laili Fakhriyah Andity, Vira Sekar Ayu Angling Khrisna Adhi Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Cahya Fahma Arrosyid Candra Ayu Novianti Conteh, Abdul Danang Aji Nugraha Della Siti Aisah Dessy Ambarsari 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 . Garneta Ratu Marmora Zillullah Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kharisma Putri Ramadhani Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris 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 Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Puspa Intan Shal Syabila Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Riyatus Sholekah Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sarwan Gilang Perkasa Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sholekah, Riyatus Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Triyono Triyono Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zainal Asyiqin Zulfikar Zulfikar Zulfikar