Article Per Year (5 Year)
p-Index From 2020 - 2025
1.323
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Bisnis Mahasiswa Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Trilogi Accounting & Business Research Countable (Contemporary Business and Sustainability Science)
Imam Nurcahyo Fambudi
Universitas Trilogi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
The Influence of ESG Disclosures on Financial Distress Considering The Director's Financial Expertise as a Moderating Factor Sekar Natasya Prameswari; Novita Novita; Imam Nurcahyo Fambudi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67959

Abstract

 This research aims to examine the relationship between Environmental, Social andGovernance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%  This research aims to examine the relationship between Environmental, Social and Governance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%.
PRUDENCE ACCOUNTING, LEVERAGE, AND FIRM VALUE: THE PERSPECTIVE SIGNALING THEORY Isyauqina, Rizka Novika; Fambudi, Imam Nurcahyo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1312

Abstract

The firm has a long-term goal of optimizing the value because it is related to the share price so as to maximize the prosperity of shareholders. This study aims to determine and analyze the effect of prudence and leverage on firm value (Empirical Study of Public Companies in Indonesia). This study has a novelty in the measurement of prudence developed by Fambudi et al using the Heckit Model. The population of this study were all public companies in Indonesia during 2017-2021. A total of 332 companies were selected as samples using a purposive sampling technique, with secondary data utilized for the analysis. The results of this study indicate that prudence has a significant positive effect on firm value. Companies that apply prudence are often seen as careful and responsible entities. This good reputation builds investor and creditor confidence. Meanwhile, leverage has a significant negative effect on firm value. A high leverage ratio indicates that the company has a large debt and tends to be riskier. This study includes two control variables: firm size and growth opportunities. Firm size, as a control variable, has a negative effect on firm value, while company growth has a significant positive effect on firm value.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis ERP Pada Siklus Expenditure Cycle Dan Cash Disbursement (Studi Kasus Perusahaan SSC ) Rizqi Azizah Imawati; Fambudi, Imam Nurcahyo
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art20

Abstract

Sistem informasi akuntansi terdiri dari elemen-elemen seperti individu dan perangkat yang mengolah data keuangan dan data lain menjadi informasi relevan untuk pengambilan keputusan. Kualitas informasi akuntansi dapat ditingkatkan dengan dukungan sistem terintegrasi seperti Enterprise Resource Planning (ERP), yang mengelola data secara efektif dan akurat. Penelitian ini menggunakan metode kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan ERP, khususnya SAP, di PT SSC telah meningkatkan efektivitas siklus Expenditure Cycle dan Cash Disbursement, dengan efektivitas mencapai 110% hingga 138% dibandingkan dengan proses non-ERP.
The Role of Institutional Ownership in Moderating ESG Disclosure’s Impact on Firm Value Fauziah, Fara; Novita, Novita; Fambudi, Imam Nurcahyo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10534

Abstract

This study investigates the role of institutional ownership as a moderating variable that amplifies the effect of ESG disclosure on firm value within the Consumer Cyclical industry subsector over the period 2019-2021. Employing a quantitative approach, the study examines the relationship between ESG disclosure and firm value, with institutional ownership as the moderating variable. Leverage, measured by the debt-to-equity ratio (DER), is utilized as a control variable. The research focuses on companies in the Consumer Cyclical subsector listed on the Indonesia Stock Exchange during the specified period, with a sample comprising 38 companies selected through purposive sampling. Secondary data are used in the analysis. The findings reveal a positive effect of ESG disclosure on firm value. Furthermore, the study demonstrates that institutional ownership strengthens the association between ESG disclosure and firm value. This research contributes to the literature by emphasizing the critical role of institutional ownership in moderating the relationship between ESG disclosure and firm value.
WHICH PRUDENCE AND ESG DISCLOSURE BETTER REFLECT PERFORMANCE? A REVIEW OF STAKEHOLDER AND AGENCY THEORIES Putra, Arif Yoneffi; Fambudi, Imam Nurcahyo
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2146

Abstract

This study aims to test and analyze the effect of Prudence and Disclosure of Environmental, Social and Governance Information on Accrual Quality of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Independent variables in this study are prudence and Disclosure of Environmental, Social and Governance Information while the dependent variable is Accrual Quality with Leverage, Firm Size and Crash Risk as control variables. This study uses a sample of 332 companies listed on the Indonesia Stock Exchange. The analysis model used is multiple regression analysis. This research is expected to be able to provide information about the factors that affect the accrual quality of a financial reporting to be considered by investors in making decisions. The results of this study indicate that Prudence and Disclosure of Environmental, Social and Governance Information have a positive and significant influence on Accrual Quality.Keywords: Prudence, Disclosure of Environmental, Social and Governance (ESG) Information, Accrual Quality
Analysis of the Application of Accounting Information Systems in the Revenue and Cash Receipts Cycle (Case Study of the Company PT. ASM) Nurcahyani, Avilda Regita; Fambudi, Imam Nurcahyo
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10966

Abstract

PT. ASM is a research, development and consulting services company that has the main objective of assisting in the implementation of Domestic Component Level (TKDN) certification for a product. This study aims to determine how the application of accounting information systems related to the revenue and cash receipt cycle before and after PT ASM uses web-based applications in order processing, and measuring the effectiveness. This study uses a descriptive qualitative approach with a case study research type. The results of the study indicate that web-based applications as one of the improvements to accounting information systems that have been effectively implemented to minimize obstacles in order processing, but have not been fully effective in reducing the overall order completion time significantly.
WHICH PRUDENCE AND ESG DISCLOSURE BETTER REFLECT PERFORMANCE? A REVIEW OF STAKEHOLDER AND AGENCY THEORIES Putra, Arif Yoneffi; Fambudi, Imam Nurcahyo
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2153

Abstract

This study aims to test and analyze the effect of Prudence and Disclosure of Environmental, Social and Governance Information on Accrual Quality of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Independent variables in this study are prudence and Disclosure of Environmental, Social and Governance Information while the dependent variable is Accrual Quality with Leverage, Firm Size and Crash Risk as control variables. This study uses a sample of 332 companies listed on the Indonesia Stock Exchange. The analysis model used is multiple regression analysis. This research is expected to be able to provide information about the factors that affect the accrual quality of a financial reporting to be considered by investors in making decisions. The results of this study indicate that Prudence and Disclosure of Environmental, Social and Governance Information have a positive and significant influence on Accrual Quality.Keywords: Prudence, Disclosure of Environmental, Social and Governance (ESG) Information, Accrual Quality
THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE: ESG Disclosure Susanto, Ari; Novita, Novita; Fambudi, Imam Nurcahyo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.611

Abstract

This study aims to examine the impact of stakeholder involvement, namely foreign and institutional ownership, on ESG disclosure and how the relationship is moderated by the independent board of commissioners. This study uses a sample of 108 manufacturing companies listed on the IDX during the 2019-2021 period. Data analysis was carried out using the Ordinary Least Square (OLS) method using a random effect model. The results showed that foreign ownership, institutional ownership, and independent boards of commissioners have a positive influence on ESG disclosure. In addition, an independent board of commissioners is proven to strengthen the effect of institutional ownership on ESG disclosure. In contrast, company size as a control variable has no impact on ESG disclosure. This study suggests companies in the manufacturing sub-sector increase ESG disclosure, which can be encouraged through the presence of foreign and institutional ownership.
Accrual Quality, Corporate Governance, and Performance Fambudi, Imam Nurcahyo; Murwaningsari, Etty
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

Abstract

This study investigates the effect of accrual quality and corporate governance on performance. The company's performance is in proxy with an accounting base represented by asset return while the market base is represented by Tobin-q. using a sample of manufacturing companies included in the 100 companies with the largest capitalization according to IICD obtained 57 observations consisting of 19 companies per year from 2015-2017. This study used statistical analysis, using a purposive sampling method with multiple regression. It was found that corporate governance has a positive and significant influence on accounting performance, while the quality of accrual and corporate governance has a positive and significant influence on market performance.
Co-Authors ARI SUSANTO Etty Murwaningsari Fauziah, Fara Isyauqina, Rizka Novika Novita Novita Novita Nurcahyani, Avilda Regita Putra, Arif Yoneffi Rizqi Azizah Imawati Sekar Natasya Prameswari