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All Journal Jurnal Ilmiah Wahana Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Akuntansi
Agus Satrya Wibowo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Perusahaan dengan Kepemilikan Manajerial dan Dewan Direksi sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Raymond Meivan Revido Ginting; Fitria Husnatarina; Golda Belladonna Umbing; Tatik Zulaika; Rahmiati Rahmiati; Agus Satrya Wibowo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1347

Abstract

This study aims to determine the effect of accounting conservatism, managerial ownership in moderating the relationship between accounting conservatism on valuation of equity and the board of directors in moderating the relationship between conservatism and valuation of equity in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population used was manufacturing companies listed on the IDX for the 2019-2021 period. Based on this research, out of 288 observations, only 239 data will be analyzed because the outlier test results and data transformation are in the form of Natural Logarithms. The data obtained were then analyzed using the SPSS version 25 application tool. The results of this study indicate that accounting conservatism has a negative but not significant effect on equity valuation. Then, in moderation the results show that managerial ownership has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations and the board of directors has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations. Suggestions through the results of this study are that in creating reliable financial reporting the company should adjust to the standards that have been set. Then, investors and creditors, must consider in working with a company or in making investment decisions, especially if the company does not have quality financial reporting and for further researchers who wish to conduct similar research, it is better to add five years of research or more. or researching on other types of industries to find out the variations in the results of the research variables contained in this study.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies Nita Rahman; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Tatik Zulaika
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.1-10

Abstract

A fundamental to increasing firm value and attracting investors is preserving long-term corporate sustainability through the implementation of sound corporate governance standards that take ESG concerns into consideration. This study examines the potential impact of governance, social, and environmental disclosures on firm value. Businesses in the infrastructure sector that were listed on the IDX between 2021 and 2023 were used as the population and samples. Purposive sampling was used, and SmartPLS Version 4 software was used for testing. Both the inner and outer models are used in the data analysis method. The findings indicate that only governance disclosure, not environmental or social disclosure, has an impact on firm value. This study builds o$n earlier research that emphasizes the significance of ESG data in influencing investment choices and optimizing firm value. It also gives businesses advice on how to incoordinate ESG considerations into their operatios.
Dampak Pergantian Menteri Keuangan terhadap Volatilitas Saham Sektor Perbankan di Bursa Efek Indonesia Ridho Dyan Alvionta; Jhonny Ferlion; Frenly Saputra; Ade Yuniati; Agus Satrya Wibowo
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0211

Abstract

This study analyzes the impact of the change of Minister of Finance on stock volatility on the Indonesia Stock Exchange (IDX) using an event study approach. The event observed was the inauguration of the Minister of Finance on September 8, 2025, with an observation period of seven days before and after. The sample consists of 47 companies in the banking sector selected based on their liquidity and sensitivity to fiscal policy. Analysis using the Wilcoxon Signed Rank Test shows no significant difference between the two periods. These results indicate that the market did not overreact to the change of finance minister and viewed it as part of normal government dynamics. These findings support the semi-strong form efficient market hypothesis, in which public information is quickly absorbed without triggering extreme price fluctuations. The implications of this study show that the banking sector is highly resilient to short-term policy changes and emphasize the importance of fiscal policy credibility and consistency in maintaining investor confidence and information efficiency in the Indonesian capital market.
Co-Authors Ade Yuniati Diarta, Anggy Fitria Husnatarina Frenly Saputra Golda Belladonna Umbing Jhonny Ferlion Nita Rahman Pratama Rahmiati Rahmiati Raymond Meivan Revido Ginting Ricky Yunisar Setiawan Ridho Dyan Alvionta Sri Yuni Tatik Zulaika