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All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi

Sumaryo

Sekolah Tinggi Ilmu Ekonomi PPI

Author-ID : 7458770

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 7 Documents Claim Missing Document

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Articles

Pengujian Cost Agent terhadap Kinerja Keuangan Suharyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examine the effect of solvability on financial performance and agency costs moderating the effect of solvency on financial performance in a developing country, Indonesia. Background Problems: Does agency costs moderate the relationship that affects solvabilty on financial performance. Novelty: The Cost Agency (CA) aspect is one of the important keys to CG and an entry point for Stakeholders in mining companies in Indonesia, because there is little information on CA. Research Method: Data is collected from financial reports published on the Indonesia Stock Exchange, company performance is measured using data accounting and market indicators, agency costs are measured by the ratio of operational costs to total sales, testing for SPSS applications and purposive sampling methods are used for data analysis. Finding/Results: Stakeholder theory in explaining the influence of solvency on financial performance. Agency fees have a considerable influence on solvency on company performance, namely agency fees moderate the relationship between solvency and financial performance. Conclusion: These results are key evidence from a developing country, Indonesia to support the stakeholder theory argument which provides significant insights for managers in the mining sector.

Short Term Return and Agency Cost Suharyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Pendahuluan/Tujuan: Untuk menguji pengaruh kinerja keuangan terhadap short term market return dan biaya agensi memoderasi pengaruh kinerja keuangan terhadap short term market return di negara berkembang, Indonesia. Latar Belakang Masalah: Apakah biaya keagenan memoderasi pengaruh positif kinerja keuangan terhadap short term market return. Kebaruan: Pada aspek Cost Agency salah satu kunci penting CG dan pintu masuk pengungkapan informasi perusahaan kepada pihak eksternal dengan pendekatan teori stakeholder. Metode Penelitian: Data dikumpulkan dari laporan keuangan perusahaan sektor pertambangan yang terdaftar di BEI periode 2016–2020. Kinerja perusahaan diukur dengan menggunakan data akuntansi. Biaya keagenan diukur dengan asset turnover ratio. Pengujian untuk aplikasi SPSS 25 dan metode purposive sampling digunakan untuk analisis data. Temuan/Hasil: Teori pemangku kepentingan dalam menjelaskan pengaruh profitablitas dan likuditas terhadap kinerja keuangan. Biaya keagenan memiliki pengaruh yang cukup besar terhadap short term market return dan biaya keagenan memoderasi profitablitas dan likuditas terhadap kinerja keuangan. Kesimpulan: Hasil ini adalah bukti kunci dari negara berkembang, Indonesia untuk mendukung argumen teori pemangku kepentingan. Hasilnya memberikan wawasan yang signifikan bagi para manajer di sektor pertambangan.

Kandungan Informasi Cum Date Right Issue dan Market Performance Sukiranto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examines the effect Cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Background Problems: Does gap effect cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Novelty: The Cum date right Issue aspect, one of the important keys to the information content with the stakeholder theory approach, has not been widely discussed on the Indonesia Stock Exchange with solid results Research Methods: Data was collected from published stock price from the Indonesia Stock Exchange. The study sample consists of several companies from mining sector listed on ISX over the period 2016–2020. market performance is measured using abnormal return and trading stock volume indicator with testing for SPSS 25 apliction and method purposive sampling is used for data analysis. Finding/Results: Stakeholders theory in explaining the effect cum date right issue on abnormal return and volume perdagangan saham. Conclusion: These results are key evidence from an emerging country, Indonesia to support the Stakeholders theory arguments. The results provide significant insights for managers at mining sectors.

Accounting Performance and Sustainable Competitive Advantage in Indonesian Mining Companies Suswandoyo, M. Imam; Sumaryo
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.132

Introduction/Main Objectives: To investigate the accounting performance of Investment Opportunity Set, Company Size, Profitability and Debt to Equity Ratio to the Sustainable competitive advantage of Mining Companies in Indonesia for the 2018-2021 period. Background Problems: The phenomenon of sustainable competitive advantage in Indonesian mining companies has not been a priority in various corporate accountability strategies to stakeholders Novelty: Use of performance-based Sustainable competitive advantage variables in accounting with stakeholder theory and agency theory approaches. Research Methods: This study uses secondary data from Indonesian mining sector companies for the 2018-2021 period, using a purposive sampling method, and data analysis using SPSS version 25. Finding/Results: Accounting performance with Profitability and Debt to Equity Ratio has a significant positive effect on Sustainable Competitive Advantage, but the Investment Opportunity Set proxy has no effect on company size. Conclusion: Accounting performance can be used to measure sustainable competitive advantage. The implication is that management must pay attention to accounting performance in achieving sustainable competitive advantage.

The Effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies Listed on the IDX in 2018-2021 Suhariyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.223

Introduction/Main Objectives: This study aims to examine the effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Background Problems: There is uncertainty regarding the fundamental factors that influence stock prices, which shows inconsistent findings, especially regarding the influence of profitability and capital structure. Novelty: This study offers novelty by examining a different unit of analysis and time period compared to previous research and by incorporating a moderating variable. Research Methods: Using quantitative methods with secondary data from financial statements with samples carried out by purposive sampling and data analysis was carried out using multiple linear regression with the help of SPSS software. Finding/Results: Profitability has a significant effect on firm value, while capital structure does not. Profitability, capital structure, and firm value do not have a significant effect on stock prices. Firm value is also unable to mediate the effect of profitability or capital structure on stock prices. Conclusion: These findings indicate that it is better to assess financial statements from various aspects, not only from profitability and capital structure, in order to obtain a more accurate picture of the company's prospects

Integrasi Faktor Eksternal Dan Internal Dalam Pembentukan Kemampuan Akuntansi Siswa SMK Negeri Kabupaten Tangerang Purnamasari, Atika; Sari, Mau Dhea; Sumaryo; Purwanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.219

This quantitative study aims to examine the influence of internship experience and learning quality on the accounting competency of state vocational high school students in Tangerang Regency, with learning motivation as a moderating variable. Data were collected from 200 12th-grade students through questionnaires using a purposive sampling technique. Data were then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results indicate that internship experience and learning quality significantly contribute to improving students' accounting skills. Similarly, independent learning motivation has been shown to enhance mastery of the material. However, the MRA test revealed that learning motivation did not act as a moderating variable. This means that students' internal motivation was unable to strengthen or weaken the effect of internships or mutual teaching on their technical competency achievement. Practically, these findings confirm that strengthening the accounting skills of vocational high school graduates is more effectively achieved through synchronizing relevant work experience programs and transforming interactive and applicable pedagogies. Focusing on these external elements is far more crucial than solely psychological interventions, given the procedural and exact nature of accounting competency. These results are expected to serve as a strategic reference for a more industry-oriented vocational development curriculum.

Effectiveness Of Capital Adequacy Ratio And Problem Loans In Affecting Stock Return: A Roa Moderation Perspective In National Private Commercial Banks Purnamasari, Atika; Oktavia, Deta; Sumaryo; Sari, Petty Aprilia
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.220

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on stock returns, with Return on Assets (ROA) as a moderating variable in banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with regression analysis and Moderated Regression Analysis (MRA). The data used are secondary data in the form of annual financial reports for the 2022–2024 period, processed using statistical software. Tests were conducted using partial tests (t-tests), simultaneous tests (F-tests), and the coefficient of determination (R²) to determine the model's ability to explain the dependent variable. The results show that CAR has no effect on stock returns, while NPL has a negative effect on stock returns. In the moderation test, ROA was able to strengthen the effect of CAR on stock returns, but failed to moderate the effect of NPL on stock returns. These findings indicate that investors are more concerned with a bank's ability to generate profits and manage capital efficiently than solely considering capital adequacy or credit risk separately. Thus, the combination of capital strength and profitability is an important factor in increasing investor confidence in the capital market.

Co-Authors Oktavia, Deta Purnamasari, Atika Purwanti Sari, Mau Dhea Sari, Petty Aprilia Suhariyanto Suharyanto Sukiranto, Sukiranto Suswandoyo, M. Imam

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