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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Research Journal of Business Studies (E-Journal) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmu Sosial Indonesia (JISI) Jurnal Akuntansi Keuangan dan Bisnis International Journal Administration, Business & Organization J-CEKI
Hardiyanto, Arief Tri
Universitas Pakuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Social Sciences

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PENGARUH KINERJA KEUANGAN TERHADAP PROYEKSI KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR PERIKANAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2016) Lakonardi Nurraditya; Hari Gursida; Arief Tri Hardiyanto
MAGMA : JURNAL MAGISTER MANAJEMEN Vol 4, No 1 (2019): Edisi Mei
Publisher : Universitas Pakuan

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Abstract

The purpose of this study is to determine and analyze the effect of financial performance on the projection of bankruptcy in the company of fishery sub-sector. This research was conducted by using secondary data of fishery sub-sector company period 2009-2016. In this study the amount of data taken is 5 companies for 8 years. The data analysis used multiple linear regression with the help of SPSS program. Liquidity there is no significant effect on the projection of bankruptcy. Profitability has no significant effect on bankruptcy projection. Solvency has no significant effect on bankruptcy projection. Activity there is significant influence to bankruptcy projection Together F test results can be known F value is positive marked 81.956 with a significance value of 0.000 0.05 thus this shows that the resulting regression equation is feasible to use, and liquidity factor, profitability , solvency and activity together have a significant positive effect on the projection of bankruptcy at companies listed in the stock exchange indonesia period 2009-2016.
PENGARUH SUKU BUNGA, NILAI TUKAR, DAN PERTUMBUHAN GDP TERHADAP INDEKS HARGA SAHAM DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Kasus Indeks Harga Saham Sektor Indurstri Barang Konsumsi Periode 2010 – 2020) Islamiati, Dian; Herdiyana, Herdiyana; Hardiyanto, Arief Tri
MAGMA : JURNAL MAGISTER MANAJEMEN Vol 5, No 1 (2023): Edisi Mei
Publisher : Universitas Pakuan

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Abstract

This research to determine the effect of interest rates, exchange rates, GDP growth on ROA and the effect of interest rates, exchange rates, GDP growth, ROA on stock prices of the consumer goods industry sector that listed on the Indonesia Stock Exchange (IDX)). The population in this study are the stock prices index in the consumer goods industry sector on the IDX during period 2010-2020. The sampling technique in this research is using a purposive sampling technique to produce 24 annual panel data samples during period 2010-2020. The analytical technique is using the panel data regression analysis. The results of this research are: 1) Interest rates do not have a significant effect on the profitability of companies in the consumer goods industry sector. 2) The exchange rate has a significant negative effect on the profitability of companies in the consumer goods industry sector. 3) GDP growth has no significant effect on the profitability of companies in the consumer goods industry sector. 4) Interest rates do not have a significant effect on the stock prices of companies in the consumer goods industry sector. 5) The exchange rate has a significant negative effect on the stock prices of companies in the consumer goods industry sector. 6) GDP growth has no significant effect on company stock prices in the consumer goods industry sector. 7) Profitability has a significant positive effect on company stock prices in the consumer goods industry sector. Based on the Adjusted R Square (R2) value in this research, the composite stock price index (IHSG) can be explained by the effect of variations in the independent variables of interest rates, exchange rates, GDP growth and profitability (ROA) of 84% meanwhile 16% is explained by other variables besides the variables in this research.
Analysis of the Effectiveness and Efficiency of Expenditure Budget Management in the Context of Assessing Financial Performance at the Bogor City Social Service Kurniawan, Dwi; Sasongko, Hendro; Hardiyanto, Arief Tri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.10719

Abstract

This study aims to find out whether the budget management of the Bogor City Social Service is good, namely in accordance with applicable methods, guidelines, regulations, standards, and systems and to find out the financial performance of the Bogor City Social Service for the 2018-2022 fiscal year reviewed from the efficiency element, and to find out the performance of the Bogor City Social Service for the 2018-2022 fiscal year reviewed from the effectiveness element. The objects of research are data from the Budget Realization Report (LRA) and data from the Performance Report of Government Agencies (LKIP) for the 2018-2022 fiscal year. The data collection methods used are observation methods, interviews, and documentation methods. The data analysis techniques used are quantitative descriptive analysis on efficiency measurement, and effectiveness, qualitative descriptive analysis to find out and analyze budget management. Based on the results of the study, it shows that the budget management of the Bogor City Social Service has been good because it has followed the applicable and established rules, guidelines, standards, and systems. Based on the results of the study, it shows that the management of the budget at the Bogor City Social Service in 2018-2022 from the effectiveness element as an average effectiveness ratio of 103%, it can be said that for 5 years the 2018-2022 period has been effective and the financial performance achievements of the Bogor City Social Service have been able to meet the performance targets that have been set. From the efficiency element, it shows that the budget manager at the Bogor City Social Service on average the efficiency ratio from the 2018-2022 fiscal year is 122%, meaning that during the 5-year period from the 2018-2022 fiscal year, the Bogor City Social Service has been efficient and able to meet the performance targets and budget targets that have been set.
Analysis Of The Effect Of Inflation, Rupiah Exchange Rate, Bank Size, LDR, Bopo And Car On Non-Performing Loans (Case Of Conventional Commercial Banks Registered In BEI For The 2016 To 2020 Period) Maulana, Nurnita Hayatun; Gursida, Hari; Hardiyanto, Arief Tri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.11340

Abstract

The impact of COVID-19 on the Indonesian economy is inevitable, at least on the financial market, due to the weakening of economic growth due to the corona virus pandemic. Banks on a small scale are also at risk of bad credit because they continue to provide loans to debtors. Banks do not only focus on collecting funds from customer deposits, the funds that have been collected are channeled back to the community in the form of loans or credit. This is done so that the money accumulated in the bank can continue to operate, the risk is quite large and can threaten the health of the bank, the most haunting bank is bad credit (NPL - Non-Performing Loan). NPL is a threat to sustainable development for developing countries. The purpose of this research is to look at the effect of inflation, exchange rates (exchange rates), LDR (Loan Deposit Ratio), BOPO (Operating Costs to Operating Income) and CAR (Capital Adequacy Ratio) on NPLs at conventional banks in 2016−2020. The research method is quantitative research based on positive philosophy, used to examine certain populations or samples, sampling techniques are generally carried out randomly, data collection uses research instruments, data analysis is quantitative/statistical in nature with the aim of testing hypotheses that are has been established. The results of the study show that conventional commercial banks listed on the IDX for the period 2016 to 2020 Inflation has no effect on non-performing loans. The Rupiah Exchange Rate has no effect on Non-Performing Loans. Size has no effect on Non-Performing Loans. Size has no effect on Non-Performing Loans. LDR has an effect on Non-Performing Loans. CAR has no effect on Non-Performing Loans.
Analysis Of The Influence Of Car, Npf, Fdr, Bopo And Inflation On Profitability (Case Of Islamic Banks In Bei For The 2016 To 2020 Period) Siddik, Ibnu; Gursida, Hari; Hardiyanto, Arief Tri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.11341

Abstract

The Covid-19 pandemic has indeed made the economy, including banking, experience a decline in performance. The impact of a pandemic is like the case of an economic recession, so banking management must be able to make the right strategy so that the effect is not too big. Banks (including Islamic banks) are more selective in providing loans (financing) because they compete with higher capital, liquidity and reserve requirements imposed since the global financial crisis, besides that there has also been a decline in economic activity. For this reason, research must be carried out to find out the effect of the economic crisis on the performance of Islamic banks such as CAR capital, NPF, FDR and Profitability. The research method used is associative quantitative research, namely research that asks the relationship between two or more variables. The relationship used in this study is a causal relationship. A causal relationship is a causal relationship, which consists of independent variables (variables that influence) and dependent (variables that are influenced). The results of the study show that the Capital Adequacy Ratio (CAR) has a positive effect on Profitability (ROA). The regression coefficient of the Capital Adequacy Ratio (CAR) is -0.020937 meaning that if the Capital Adequacy Ratio increases by 1% it will reduce Profitability (ROA) by -0.020937 assuming other variables are considered constant. Non-Performing Financing (NPF) partially has a positive effect on Profitability (ROA) in Islamic Commercial Banks listed on the IDX for the period 2016 to 2020. Financing to Deposit Ratio (FDR) has a positive effect on Profitability (ROA) and the results of data processing state that Financing to Deposit Ratio has a positive effect on Profitability (ROA) so hypothesis 3 is accepted. The regression coefficient of FDR is 0.065210 meaning that if the FDR increases by 1% it will increase ROA by 0.065210 assuming other variables are considered constant. Operational Costs and Operating Income (BOPO-Biaya Operasional Dan Pendapatan Operasional) have a negative effect on Profitability (ROA) and the results of data processing state that BOPO have a negative effect on Profitability (ROA), BOPO have increased by 1%, it will reduce ROA by -0.135394 assuming other variables are held constant. Inflation has a positive effect on Profitability (ROA) and the results of data processing state that Inflation has a positive effect on Profitability (ROA). if inflation increases by 1% it will increase Profitability (ROA) by 2.679569 assuming other variables are held constant.
The Effect of Profitability and Company Size on Audit Delay With Auditor Reputation as Moderation for Banking Companies Rusmanah, Enok; Salimah, Alifia Putri; Hardiyanto, Arief Tri
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

This study aims to investigate the effect of profitability and company size on audit delay, with auditor reputation acting as a moderating variable. It utilizes secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2020 until 2024. The analysis employs a verification method, using an explanatory survey as the sampling technique. Using 135 observational data points of banking companies, the study employed multiple regression analysis and moderated regression analysis. The results indicate that profitability and company size affect audit delay in banking companies both partially and simultaneously. Further, auditor reputation moderates the relationship between profitability and audit delay, but not the relationship between company size and audit delay. Hence, this study provides empirical evidence on factors that determine the audit delay, which is moderated by auditor reputation, specifically for banking companies.
Pengaruh Ukuran Auditan, Ukuran KAP dan Audit Internal terhadap Audit Delay pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2020-2023 Muhammad Aldiansyah; Arief Tri Hardiyanto; Lia Dahlia Iryani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9199

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran auditan, ukuran Kantor Akuntan Publik (KAP), dan keberadaan audit internal terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Audit delay merujuk pada keterlambatan dalam penyelesaian laporan audit, yang dapat memengaruhi transparansi dan kepercayaan investor. Metode penelitian yang digunakan adalah analisis regresi berganda, dengan data yang diambil dari laporan tahunan perusahaan yang bersangkutan. Hasil penelitian menunjukkan bahwa ukuran auditan dan ukuran KAP berpengaruh signifikan terhadap audit delay, sementara audit internal memiliki pengaruh yang tidak signifikan. Temuan ini memberikan wawasan penting bagi perusahaan dalam mengelola proses audit serta bagi pemangku kepentingan dalam memahami faktor- faktor yang dapat memengaruhi waktu penyelesaian audit. Metode analisis yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengandesain penelitian Asosiatif Kausal. Teknik pengambilan sampel yang digunakan yaitu teknik Purposive Sampling. Dengan jumlah data sampel perusahaan sebanyak 14 perusahaan. Data penelitian berupa laporan keuangan yang telah diaudit oleh auditor independen pada perusahaan jasa sektor pertambangan yang diakses pada website BursaEfek Indonesia tahun 2020-2023. Teknik analisis data yang digunakan adalah analisis statistik deskriptif ,analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil pengolahan data dengan menggunakan analisis regresi liner berganda dan uji hipotesis dengan software SPSS 26, diketahui bahwa auditan dan ukuran kap berpengaruh terhadap audit delay. Sedangkan audit internal tidak pengaruh signifikan terhadap audit delay. Hasil penelitian ini secara simultan ukuran auditan, ukuran kap dan audit internal berpengaruh signifikan terhadap audit delay pada perusahaan jasa sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023.
Anti-Corruption Strategies in Jakarta Provincial Government: Educational, Preventive and Represive Approaches Rahman, Dedy; Falatehan, A. Faroby; Hardiyanto, Arief Tri
Jurnal Ilmu Sosial Indonesia (JISI) JISI: Vol. 5, No. 2 (2024)
Publisher : UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jisi.v5i2.41570

Abstract

Abstract. Anti-corruption programs are the government's efforts to minimize the risk of corruption within the bureaucracy. However, implementing anti-corruption strategies often faces challenges, including the lack of coordination between the approaches used. Educative, preventive, and repressive approaches are often not well-coordinated, thus affecting the success of these anti-corruption programs. Therefore, this research evaluates the effectiveness of educational, preventive, and repressive programs implemented by the Jakarta Provincial Government in combating corruption, as measured by the Corruption Control Effectiveness Index (IEPK) through the Nvivo 14 Method. The study reveals that eight final verdict corruption cases occurred between 2017 and 2023, with seven of these cases arising before implementing the IEPK assessment model. Notably, the IEPK value improved from 2.94 in 2022 to 3.28 in 2023, indicating a shift from a "Learning" category to "Working," which suggests a reduction in corruption levels. While the findings highlight advancements in corruption control efforts, the reliance on corruption level data poses limitations, as it excludes ongoing cases that could accurately represent corruption levels. Future research should explore the impact of these improvements on governance and consider a broader range of data sources. Keywords: Anti-Corruption Strategies, IEPK, Level of Corruption, Nvivo 14.  Abstrak. Program anti-korupsi adalah upaya pemerintah untuk meminimalkan risiko korupsi dalam birokrasi. Namun, pelaksanaan strategi anti-korupsi sering menghadapi tantangan, salah satunya adalah kurangnya koordinasi antara pendekatan yang digunakan. Pendekatan edukasi, pencegahan, dan represif sering kali tidak terkoordinasi dengan baik, sehingga memengaruhi keberhasilan program anti-korupsi tersebut. Oleh karena itu, penelitian ini mengevaluasi efektivitas program edukasi, pencegahan, dan represif yang diterapkan oleh Pemerintah Provinsi DKI Jakarta dalam memerangi korupsi, yang diukur melalui Indeks Efektivitas Pengendalian Korupsi (IEPK) melalui Metode Nvivo 14. Studi ini mengungkapkan bahwa delapan kasus korupsi dengan putusan inkracht terjadi antara tahun 2017 dan 2023, di mana tujuh dari kasus tersebut muncul sebelum penerapan model penilaian IEPK. Secara signifikan, nilai IEPK meningkat dari 2,94 pada tahun 2022 menjadi 3,28 pada tahun 2023, menunjukkan pergeseran dari kategori "Belajar" menjadi "Bekerja," yang mengindikasikan penurunan tingkat korupsi. Meskipun temuan ini menyoroti kemajuan dalam upaya pengendalian korupsi, ketergantungan pada data tingkat korupsi menunjukkan keterbatasan, karena tidak mencakup kasus yang sedang berjalan yang dapat secara akurat mencerminkan tingkat korupsi. Penelitian di masa depan harus mengeksplorasi dampak dari perbaikan ini terhadap pemerintahan dan mempertimbangkan berbagai sumber data yang lebih luas. Kata Kunci: Strategi Anti Korupsi, IEPK, Tingkat Korupsi, NVivo 14.
The Role of Corporate Governance and Financial Performance in Influencing Stock Returns through Dividend Policy: Evidence from the Automotive Subsector in Indonesia (2014–2023) Shabrina, Hafiyya; Gursida, Hari; Hardiyanto, Arief Tri
International Journal Administration, Business & Organization Vol 6 No 2 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.539

Abstract

This study investigates the role of corporate governance and financial performance, as measured by Good Corporate Governance (GCG), Current Ratio (CR), Return on Equity (ROE), and Debt to Equity Ratio (DER), in influencing stock returns, with dividend policy acting as a mediating variable. Using panel data from 12 automotive and component manufacturing firms listed on the Indonesia Stock Exchange over the period 2014 to 2023, the study adopts a quantitative approach, employing panel regression techniques and the Sobel test for mediation analysis. The findings reveal that some of the research variables have a statistically significant and positive effect on stock returns, while one shows no significant direct impact. All the independent variables significantly influence dividend policy, which in turn has a positive and significant effect on stock returns. Furthermore, the mediation analysis confirms that dividend policy significantly mediates the relationship between the research variables and stock returns. These results highlight the important role of dividend policy as a transmission mechanism through which internal company factors affect market performance. The findings support both signaling and agency theories and offer practical implications for corporate managers and investors in aligning governance and financial strategies to maximize shareholder value.
Co-Authors A. Faroby Falatehan Achmad Rizki Bertus, Stefan Michael Benyamin Dwi Kurniawan, Dwi Erika Putri Cempakasari Erliza Noor Firman Ferdian Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Idrus, Yudi Avalon Islamiati, Dian Lakonardi Nurraditya Lia Dahlia Iryani Lukytawati Anggraeni Maulana, Nurnita Hayatun Muhammad Aldiansyah Muhammad Firdaus Rahman, Dedy Risty Kartika Febrianty Rusmanah, Enok Salimah, Alifia Putri Shabrina, Hafiyya Siddik, Ibnu Stefan Michael Benyamin Bertus Tanti Novianti