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All Journal Seandanan: Jurnal Pengabdian pada Masyarakat Intelektual : Jurnal Penelitian Dosen Akuntansi
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Journal : Intelektual : Jurnal Penelitian Dosen Akuntansi

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1157.121 KB) | DOI: 10.61635/jin.v1i1.97

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1198.817 KB) | DOI: 10.61635/jin.v1i2.100

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.29 KB) | DOI: 10.61635/jin.v1i2.101

Abstract

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

Abstract

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.
Co-Authors Aryani, Nina Yudha Elly Lestari Rustiati Erdi Suroso Hidayatulloh Priyambodo Suharyanto Sukiranto Suswandoyo, M. Imam