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Evaluating the Impact of Accounting Policies on Risk Management Practices in Insurance Companies: A Comprehensive Analysis of Financial Stability and Performance Metrics Rusdiah Hasanuddin; Nurasia Natsir
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.246

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

Performance-Based Accounting and Its Influence on Employee Motivation Rusdiah Hasanuddin; Nurasia Natsir; Nadya Nurhidayah Nurdin
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.267

This study investigates the relationship between performance-based accounting practices and employee motivation within organizations. Utilizing a quantitative research design, a survey was conducted among employees in a specific industry to analyze how performance measurement systems impact motivation levels. The sample included 200 employees in PT. Pabrik TERIGU Makassar, and data were collected on their perceptions of performance-based accounting practices, such as clarity of performance metrics and reward systems. Statistical analyses, including linear regression and correlation analysis, revealed a significant positive correlation between effective performance-based accounting and increased employee motivation. The findings suggest that organizations that implement clear performance metrics and recognition programs can enhance employee engagement and productivity. This study contributes to the existing literature by providing empirical evidence of the positive influence of performance-based accounting on employee motivation, highlighting practical implications for management practices aimed at fostering a motivated workforce.

The Influence of Financial Report Quality on Performance Accountability in the Regional Financial Management Agency of Mamasa Regency Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 1 No. 4 (2024): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v1i4.134

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

The Impact of Financial Disclosure on Investment Decisions in Capital Markets Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.631

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

Influence of Firm Size, Leverage, and Audit Quality on Audit Delay in Indonesian Property and Real Estate Firms Rusdiah Hasanuddin
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i1.935

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.

Impact of AIS Implementation and HR Competence on Financial Reporting Quality in Indonesian Manufacturing Companies Rusdiah Hasanuddin
Harmony Management: International Journal of Management Science and Business Vol. 1 No. 4 (2024): December: International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v1i4.340

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

The Relationship between Corporate Governance, Profitability, and Corporate Social Responsibility Disclosure on Firm Value in the Mining Sector Rusdiah Hasanuddin
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.5187

The mining sector faces increasing pressure to demonstrate sustainable business practices and environmental responsibility. Corporate governance, profitability, and corporate social responsibility (CSR) disclosure have emerged as critical factors influencing firm value, particularly in environmentally sensitive industries. This study aims to examine the relationship between corporate governance, profitability, and corporate social responsibility disclosure on firm value in mining companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed panel data analysis using a sample of 38 mining companies listed on IDX during 2018-2022, resulting in 190 firm-year observations. Firm value was measured using Tobin's Q ratio, while independent variables included board independence, audit committee effectiveness, return on assets (ROA), and CSR disclosure index. Multiple regression analysis with random effects was used to test the hypotheses. The findings indicate that corporate governance has a significant positive effect on firm value, with board independence (β = 0.247, p < 0.05) and audit committee effectiveness (β = 0.189, p < 0.05) both enhancing firm value. Profitability shows a strong positive effect (β = 0.412, p < 0.01), while CSR disclosure demonstrates a significant positive relationship with firm value (β = 0.234, p < 0.05). The model explains 71.3% of the variance in firm value (R² = 0.713). Corporate governance mechanisms, profitability, and CSR disclosure significantly enhance firm value in the mining sector. Companies should focus on strengthening governance structures, maintaining profitability, and expanding CSR activities to maximize shareholder value.

Analysis of Factors Influencing Earnings Management Practices in Banking Companies: An Empirical Study in Indonesia Period 2019-2023 Rusdiah Hasanuddin
Brilliant International Journal Of Management And Tourism Vol. 3 No. 2 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.5188

Earnings management practices in the banking sector have gained significant attention following various financial scandals and regulatory changes. The banking industry's unique characteristics, including regulatory requirements and stakeholder expectations, create specific incentives for earnings management behaviors. This study aims to analyze the factors that influence earnings management practices in Indonesian banking companies during the period 2019-2023, focusing on firm-specific characteristics, corporate governance mechanisms, and regulatory factors. This quantitative study employed panel data analysis using a sample of 45 commercial banks listed on the Indonesia Stock Exchange over a five-year period (2019-2023), resulting in 225 firm-year observations. Earnings management was measured using the Modified Jones Model, while independent variables included bank size, profitability, capital adequacy, board independence, audit quality, and regulatory pressure. Panel data regression with fixed effects was employed for hypothesis testing. The findings reveal that bank size has a significant negative effect on earnings management (β = -0.234, p < 0.05), while profitability shows a significant positive effect (β = 0.312, p < 0.01). Capital adequacy ratio negatively influences earnings management (β = -0.187, p < 0.05). Board independence demonstrates a significant negative effect (β = -0.298, p < 0.01), and audit quality by Big 4 auditors reduces earnings management practices (β = -0.156, p < 0.05). The model explains 64.2% of the variance in earnings management practices (R² = 0.642). Bank-specific characteristics and corporate governance mechanisms significantly influence earnings management practices in Indonesian banking companies. Larger banks with stronger governance structures and higher capital adequacy tend to engage less in earnings management activities.

Pengaruh Dana Giro dan Deposito Berjangka Terhadap Laba Perusahaan : (Studi Pada PT. BNI (Persero) KCP. Panakkukang Makassar Ahmad, Ibrahim; Haeruddin, Haeruddin; Rusdiah Hasanuddin; Taufik Tahir; Mariati , Mariati; Imran Tahalua
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4780

This research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank's adeptness in reinvesting deposits into both productive and non-productive assets

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