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All Journal Jurnal Tekun Management Analysis Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Gema Wiralodra Jurnal Riset Akuntansi Kontemporer Jurnal Buana Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Social Research Journal of Accounting and Finance Management (JAFM) Research Horizon IIJSE Journal of Management, Economic, and Financial
Yudhi Herliansyah
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Analysis of Board of Directors Gender Diversity in the Impact of Corporate Governance on Earnings Management Novrica, Farin; Tarmidi, Deden; Herliansyah, Yudhi
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.353

Abstract

This study aims to analyze the effect of Board Gender Diversity in Corporate Governance on earnings management in technology companies. The sample of this study included 36 technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2022. The analysis technique used is multiple regression analysis and t-test by STATA program. The independent variables in this study include institutional ownership, managerial ownership, and audit committee, while the dependent variable is earnings management. The results showed that in simultaneous testing (F test), the variables of institutional ownership, managerial ownership, and audit committee significantly affect earnings management. Meanwhile, in partial testing (T test), there is no difference in the effect of institutional ownership and audit committee on earnings management in companies led by male directors and female directors. However, there is a significant difference in the effect of managerial ownership on earnings management between companies led by male directors and companies led by female directors.
The Effect of Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Reports (Empirical Study on Mining Companies in the Oil, Gas & Coal Sub-Sector Listed on the Indonesia Stock Exchange for the Al Rasid, Sulaeman; Herliansyah, Yudhi; Suharmadi, Suharmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5806

Abstract

This study empirically tests the influence of the Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Statements in Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The object of this study use Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The sample of this study is 92 samples from 23 companies that meet the sampling criteria. The purposive sampling method was used in this study. The method used in this study is multiple linear analysis consisting of Independent variables and Dependent variables using SPSS 25 software. The results of this study indicate that the Audit Committee does not affect the Integrity of Financial Statements, Independent Commissioners have an effect on the Integrity of Financial Statements, Leverage has no impact on the Integrity of Financial Statements, Audit Quality has no effect on the Integrity of Financial Statements, Audit Tenure has no effect on the Integrity of Financial Statements.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022 Prihandono, Andri Yuniansyah; Yudhi Herliansyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2665

Abstract

An examination was conducted to investigate how Return on Assets (ROA), Company Size, Company Age, and Foreign Ownership influence Sustainability Report disclosure levels among companies listed on the Indonesia Stock Exchange (IDX) in 2022. The study employed a quantitative methodology using multiple linear regression analysis on 192 firms that published sustainability reports based on the 2021 Global Reporting Initiative (GRI) standards. The findings reveal that neither ROA nor Foreign Ownership significantly affects the level of sustainability disclosure. In contrast, Firm Size and Firm Age significantly positively correlate with sustainability disclosure practices. These results are in line with stakeholder and legitimacy theories, as larger and older companies tend to be more responsive to stakeholder demands and regulatory expectations regarding sustainability. Furthermore, this research highlights how the adoption of GRI 2021, which imposes more comprehensive and detailed reporting requirements, may influence disclosure behaviors, particularly for firms with limited resources or foreign ownership. This study contributes to the growing body of literature by identifying key determinants affecting sustainability reporting under the latest GRI framework. However, the research is limited to companies voluntarily adopting GRI 2021 standards, which may not fully represent all IDX-listed firms. Future research should consider broader samples and incorporate industry-specific or regulatory factors.
Hermeneutics of Schleiermacher, Dilthey, Heidegger and Gadamer on Financial Statements in the Indonesia Stock Exchange (2010–2024) Apollo, Apollo; Hariani, Swarmilah; Herliansyah, Yudhi
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2284

Abstract

This study investigates the interpretive and philosophical dimensions of financial reporting practices on the Indonesia Stock Exchange (IDX) from 2010 to 2024, through the lens of classical and contemporary hermeneutics. Rooted in the traditions of Friedrich Schleiermacher, Wilhelm Dilthey, Martin Heidegger, and Hans-Georg Gadamer, this research reinterprets financial reports particularly annual and sustainability disclosures not as neutral, technical documents, but as culturally embedded, historically conditioned texts. These documents are viewed as expressions of corporate subjectivity and intersubjective engagement with stakeholders, regulators, and the public. The research adopts a qualitative interpretive methodology, emphasizing textual exegesis over empirical generalization. Drawing on the hermeneutic principles of pre-understanding, historicality, and the fusion of horizons, this paper performs a layered reading of selected financial statements from Indonesian public companies across multiple sectors. The study highlights how financial narratives evolve in language, structure, tone, and ethical framing over time. The novelty of this research lies in the formulation of a new conceptual framework: Narrative Legitimacy Construction Theory (NLCT). NLCT posits that financial reporting is not merely about compliance or representation, but a dynamic narrative strategy used by firms to construct legitimacy in fluctuating political-economic environments. This theory integrates hermeneutic phenomenology with semiotic accounting, showing how meaning-making in financial texts reflects deeper ontological claims about value, risk, time, and responsibility. The findings reveal a shift from mechanistic, number-driven disclosure to ethically resonant narratives, particularly after the implementation of digital transparency frameworks and sustainability mandates. Companies strategically deploy metaphors, temporal references, and identity claims to construct a coherent and persuasive corporate image. This research contributes to the development of post-positivist accounting thought, expands the hermeneutic approach to financial analysis, and informs practitioners and regulators about the embedded ethical and narrative dimensions of financial communication.
The Synergy of Entrepreneurship Education, Family Environment, and Income Expectations: A Key to Shaping Entrepreneurial Attitudes and Intentions Among the Millennial Generation Suprapto, Suprapto; Herliansyah, Yudhi; Herminingsih, Anik; Kaidah, Sri
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp376-389

Abstract

The increase in the number of new entrepreneurs has become a crucial strategy in addressing high unemployment rates and accelerating national economic growth. This study aims to analyze the influence of entrepreneurship education, family environment, and income expectations on entrepreneurial intention, while considering the mediating role of entrepreneurial attitude. A quantitative approach was employed using a survey method, involving 412 university students as respondents, with data analyzed through Partial Least Squares (PLS) technique. The results indicate that entrepreneurship education has a direct, positive, and significant effect on shaping students’ entrepreneurial attitudes. Similarly, income expectations significantly contribute to strengthening entrepreneurial attitudes. In contrast, the family environment variable shows no significant relationship with either entrepreneurial attitude or intention. Further findings reveal that entrepreneurial attitude plays a critical mediating role in shaping students’ intentions to start a business. Additionally, both entrepreneurship education and income expectations also exhibit a direct and significant influence on entrepreneurial intention. The novelty of this study lies in mapping the mediating role of entrepreneurial attitude in bridging the relationship between external factors (entrepreneurship education and income expectations) and entrepreneurial intention an area that has not been extensively explored in previous research. The implications of these findings provide a conceptual foundation for higher education institutions in designing more targeted entrepreneurship development strategies.
Model Atman Z-Score untuk memprediksi financial distress dan dampaknya terhadap nilai perusahaan manufaktur Anggraini, Dini Jaya; Herliansyah, Yudhi
Gema Wiralodra Vol. 14 No. 1 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i1.363

Abstract

Penelitian bertujuan untuk mengkaji dan menyajikan model ramalan kebangkrutan perusahaan manufaktur yang telah listing dil BEI dengan menggunakan rumus Altmanl Z-Scorel Tipe 1 (Tipe Orisinil) serta dampaknya terhadap nilai perusahaan. Penelitian ini menggunakan dua analaisis yaitu analisis logistik yang mengkombinasikan matrik dan non-matrik pada salah satu variabelnya, kemudian variabel matrik tersebut didummy 0 untuk perusahaan bangkrut dan 1 untuk perusahaan sehat; dan analisis regresi linier berganda, dengan menggunakan data panel. Data panel menggabungkan data time-series dan data data cross-series. Data yang diperoleh yaitu 111 perusahaan manufaktur yang listed dil BEI pada tahunl 2016 – l2019 , menggunakan metodel purposive lsampling, sehingga total data dalam penelitianl ini sebanyak 444. Namun karena adanya outliers yang terjadi, maka peneliti membuang data outliers tersebut. Sehingga jumlah datal yang digunakan adalah 339 data. Hasil dari penelitian inil menunjukkan bahwal dengan menggunakan rumus Altman Z-Score tipe 1, rasio profitabilitas, likuiditas dan leverage tidak dapat digunakan untuk meramal financial distress. Sedangkan financial distress dengan model Altman Z-Score, rasio profitabilitas, rasio likuiditas dan rasio leverage memiliki pengaruh terhadap nilai perusahaan dengan menggunakan sampel perusahaan manufaktur. Dengan demikian kemampuan dalam memprediksi kebangkrutan oleh model Altman Z-Score dapat digunakan untuk memprediksi nilai perusahaan dimata publik.
Pengaruh payables deferral period, inventory conversion period, average collection period, dan cash conversion cycle terhadap profitabilitasperusahaan manufaktur Sarbini, Sarbini; Herliansyah, Yudhi
Gema Wiralodra Vol. 14 No. 1 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i1.371

Abstract

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019 dalam kaitannya dengan payables deferral period, inventory conversion period, average collection period, dan cash conversion cycle. Data sekunder digunakan untuk penelitian ini. Berbagai sumber online, antara lain situs perusahaan, situs emiten, dan laporan tahunan yang dimuat di IDX.co.id, digali untuk mendapatkan informasi. Kami memilih 46 perusahaan unik untuk dianalisis menggunakan campuran sampel acak dan teknik Slovin. Untuk melakukan analisis statistik, kami menggunakan E-Views 10.0. Beberapa faktor ditemukan untuk mempengaruhi profitabilitas. Faktor-faktor ini termasuk lamanya waktu yang dibutuhkan untuk mengkonversi hutang, mengkonversi persediaan, mengumpulkan pembayaran rata-rata, dan mengkonversi uang tunai. siklus pengumpulan data dapat diabaikan. Efisiensi dimana manajemen mengalokasikan modal kerja merupakan indikator kaliber keputusan mereka. Memasukkan kerangka pengambilan keputusan ini memungkinkan bisnis untuk membuat strategi yang meningkatkan hasil bottom-line sambil tetap memenuhi kebutuhan pemegang saham dan pemangku kepentingan lainnya
Supervising of How to Simple Recording Micro Business Transaction Herliansyah, Yudhi; Daito, Appolo; Marsyaf, Marsyaf; Suprapto, Suprapto; Ilyas, Meifida
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.7476

Abstract

In today's global economy, business activities can take place without distance and time limitations, business activities between countries can be conducted offline or online anywhere and anytime. The impact is the urbanization of human resources between cities and between countries, including Indonesian citizens in Malaysia, generally, they work in the informal sector such as micro businesses, but many have difficulty expanding their business because they cannot separate their business needs and personal needs. Understanding micro-business accounting helps them to understand their business sales, cash flow, and turnover. This can only be done if they know how to keep simple records of their business. Supervising how Indonesian microbusinesses in Malaysia keep simple records has the potential to enable them to run their business well and grow.
The Influence of Liquidity, Firm Size, Investment Opportunity Set, and Profitability on Earnings Quality With Firm Value as a Moderating Variable Adah, Siti Nahdiatusa; Herliansyah, Yudhi
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i5.162

Abstract

This study aims to examine and analyze the effect of liquidity, company size, investment opportunity set, and profitability on earnings quality with company value as a moderating variable. The research employs a quantitative approach utilizing panel data from LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 using 117 samples. The data analysis method involves panel data regression analysis and moderated regression analysis processed with Econometric Views 12 (E-Views 12). The results of this study show that liquidity has no significant effect on earnings quality, firm size has no significant effect on earnings quality, investment opportunity set has no significant effect on earnings quality, profitability has a significant effect on earnings quality. In addition, firm value as a moderating variable, moderates all independent variables as a predictor moderator on relationship between the influence of liquidity, firm size, investment opportunity set and profitability on earning quality. These findings provide impetus for LQ45 companies to consider earning's quality in order to increase the balance between earnings and cash flow and reveal earnings in their actual conditions. This research contributes novel insight that firm value can predict the relationship between liquidity, company size, investment opportunity set and profitability on the quality of a company's profits.
The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions Aldhanarisha, Aldhanarisha; Herliansyah, Yudhi
Journal of Social Research Vol. 3 No. 1 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i1.1654

Abstract

This study investigates the factors influencing the acceptance of going concern audit opinions, focusing on leverage, debt default, company size, and the preceding year's audit opinion. The research is based on the financial reports of 38 manufacturing companies listed on the Indonesia Stock Exchange (BEI), spanning a period of 5 years. Employing a purposive sampling method, logistic regression analysis is applied to assess the impact of these variables. The findings for the period 2017-2021 indicate that debt default, company size, and the previous year's audit opinion play a significant role in influencing the acceptance of going concern audit opinions. However, leverage does not exhibit a statistically significant effect on the acceptance of such opinions during this period. Contrastingly, the results for the years 2020-2021 reveal that the previous year's audit opinion is the sole influential factor affecting the acceptance of going-concern audit opinions. Leverage, debt default, and company size do not demonstrate a significant impact on the acceptance of going concern audit opinions during this specific timeframe. This research contributes valuable insights into the dynamics shaping the acceptance of going concern audit opinions, shedding light on the nuanced interplay of financial variables within the context of manufacturing companies listed on the Indonesia Stock Exchange.
Co-Authors Adah, Siti Nahdiatusa Afiyat, Afiyat Al Rasid, Sulaeman Aldhanarisha, Aldhanarisha Amaliana, Ana Anggraini, Dini Jaya Anik Herminingsih Apollo Apollo Bahari, Zakaria Bin Rahmad, Khozaeni Daito, Apollo Daito, Appolo Deden Tarmidi Doktoralina, Caturida Meiwanto Erna Setiany G A Arwati, I Galih R. Adinegara Galuh Pratiwi Bahar Hari Setiyawati Ismail, Ismaanzira Ismail, Nor Asmat Julius Irfan Kahirul Umam Lilis Lasmini Lismiyati, Nunik Marsyaf, Marsyaf Meifida Ilyas Meifida Ilyas Mukhammad Fauzi Muslim, Sabarudin Novrica, Farin Pratiwi, Riri Prihandono, Andri Yuniansyah Puji Rahayu Putri, Gina Permana Raden Mohamad Herdian Bhakti Rizki Sadikin, Mochamad Sabarudin Muslim Safira, Safira Sarbini Sarbini, Sarbini Savitri Savitri Siti Choiriah Sri Kaidah Suharmadi Suharmadi Suprapto Suprapto Swarmilah Hariani Taufik Akbar Villany Golwa, Gian Wirawan B. Ilyas Wiwit Suprihatiningsih