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All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Jurnal SOLMA Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) JMK Jurnal Manajemen dan Kewirausahaan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian kepada Masyarakat (Ngabdimas) Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Marhaendra Kusuma
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan ke Pemilik Terhadap Audit Report Lag Beby Hilda Agustin; Marhaendra Kusuma
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6323

Abstract

Laporan keuangan isinya tambah banyak dengan dimasukkannya Others Comprehensive Income (OCI) dan Profit Attributable to Owners (PAO). Perlu bukti empiris untuk menguji apakah tambahan informasi tersebut berdampak pada waktu penyelesaian audit. Tujuan penelitian ini adalah menguji pengaruh OCI & Profit Attributable to Owners (PAO) terhadap Audit Report Lag (ARL). Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.
Pengaruh Corporate Sustainable Performance Terhadap Comprehensive Financial Performance Agus Athori; Hanifah Puspita Sari; Marhaendra Kusuma; Yuniep Mujati Suaidah
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6767

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menguji pengaruh Corporate Sustainable Performance yang diproksikan dengan ESG Score terhadap Comprehensive Financial Performance yang diukur dengan ROA laba bersih, ROA laba komprehensif, dan ROE laba yang diatribusi. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 127 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2023 dengan total 497 data observasi. Temuan Utama – Hasil penelitian menunjukkan bahwa ESG Score berpengaruh positif signifikan terhadap ROA berbasis laba bersih, ROA berbasis laba komprehensif, dan ROE berbasis laba yang diatribusi. Artinya, semakin tinggi kinerja keberlanjutan perusahaan, semakin baik pula kinerja keuangan komprehensifnya. Capaian kinerja ESG yang optimal mendorong citra positif, peningkatan efisiensi operasional, serta akurasi informasi keuangan. Implikasi Teori dan Kebijakan – Temuan ini memperkuat teori stakeholder bahwa keseimbangan perhatian pada aspek ekonomi, sosial, dan lingkungan berdampak positif pada kinerja perusahaan. Implikasi kebijakan mendorong perlunya penguatan komitmen keberlanjutan perusahaan serta transparansi dalam pengungkapan ESG. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan dengan menguji pengaruh ESG Score tidak hanya terhadap ROA laba bersih, tetapi juga terhadap ROA laba komprehensif dan ROE laba yang diatribusi sebagai bentuk pengukuran kinerja keuangan yang lebih menyeluruh dan relevan secara akuntansi.
Peran Kepentingan Non Pengendali Dalam Pengaruh Fee Audit dan Ukuran Perusahaan Terhadap Audit Report Lag Nidita Hafizna; Marhaendra Kusuma; Agus Athori
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7977

Abstract

Main Purpose - The objective of this study is to investigate and analyze the effects of audit fees, company size, and non-control factors on the quality of auditors' reports for manufacturing companies listed on the Bursa Efek Indonesia (BEI) from 2019 to 2023. Method - The data analysis technique used was moderation regression analysis with SPSS version 25. Main Findings - The study's findings show if audit fees have a detrimental effect on audit report delays. Afterwards, the lateness of the audit report was unaffected by the company's size. While non-pengendali is important for strengthening the association between firm size and audit report lag, non-pengendali is important for strengthening the relationship between audit fees and audit reports. Theory and Practical Implications - In order to build a relationship between the business and the stakeholders, this study examines the compliance and agency theories, which highlight the need of time and attention in writing. Novelty - The novelty lies in the use of non-controlling interest variables as moderation. Keywords: Audit report lag ̧ audit fee, company size, non-controlling interests.
Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.
Penerapan Simulasi “Bank Mini” dalam meningkatkan Pengetahuan Dasar Perbankan Pada Pelajar di Sanggar Bimbingan Kampung Melayu, Sungai Buloh, Malaysia Ajeng Nur Putri Rahayu; Nur Hidayati; Marhaendra Kusuma
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.22053

Abstract

Background: Pendidikan dasar memiliki peranan penting dalam membentuk karakter dan keterampilan hidup anak sejak usia dini. Kemampuan memahami dalam mengelola keuangan secara sederhana merupakan salah satu keterampilan yang perlu untuk diajarkan pada anak-anak. Pembelajaran dasar perbankan yang inovatif dan interaktif ini bertujuan untuk mendorong siswa mengetahui literasi keuangan tentang pengetahuan dasar perbankan secara sederhana yaitu dengan simulasi bank mini. Metode: Metode yang digunakan adalah pendekatan kontekstual, praktik atau simulasi dan evaluasi. Hasil: Efektivitas penerapan simulasi Bank Mini terlihat pada kenaikan nilai rata-rata Pre-Test dan Post-Test sebesar +36,8, siswa mampu memahami ilmu dasar perbankan dan literasi keuangan yang interaktif. Kesimpulan: Berdasarkan hasil pelaksanaan kegiatan simulasi Bank Mini pada siswa sanggar bimbingan ini terbukti efektif dalam meningkatkan pengetahuan dasar perbankan dan literasi keuangan anak. Menunjukkan bahwa nilai rata-rata N-Gain Score 0,74 yang termasuk dalam kategori tinggi dengan acuan nilai N-Gain Score lebih dari 0,70.
Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia Budiman, Ahmad; Putranti, Eti; Kusuma, Marhaendra
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28437

Abstract

Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM).Design/Methodology/Approach: Data from 3,882 firm-years from companies listed on the largest capital markets in five Southeast Asian countries from 2019 to 2024 were used. Moderated regression analysis was used.Research findings: Pressure from PES and creditors has a positive effect on CEM, and the presence of NCIS weakens this effect.Theoretical contribution/Originality: This study aligns with agency theory, stating that agency problems arise between management, PES, NCIS, and creditors. This study also aligns with fraud theory, stating that pressure from PES and creditors stimulates CEM, and the presence of NCIS reduces management's opportunity to engage in CEM practices. This study extends the previous earnings management literature by isolating the pressure exerted solely by parent-entity shareholders and empirically testing the moderating role of non-controlling interests.Practitioner/Policy implication: NCIS can monitor management performance and intervene with PES and creditors. Although NCIS lacks control and holds a small number of shares, annual shareholder meetings and its representation on the board of commissioners serve as a means for NCIS to exercise its oversight function, including the board of directors' actions to implement CEM.Research limitation/Implication: This study uses three dimensions of the fraud triangle to identify the determinants of CEM actions and examine the moderating role of NCIS. It does not include other factors influencing CEM, as fraud theory has evolved, reaching the hexagon of fraud theory, or perhaps even more than seven dimensions.
Penguatan Pemahaman Guru Akuntansi SMA Kabupaten Nganjuk Tentang Perubahan Laporan Keuangan Berbasis IFRS dan Implikasinya Pada Creative Accounting Marhaendra Kusuma
NGABDIMAS UNIRA : JURNAL PENGABDIAN KEPADA MASYARAKAT UNIRA Vol. 6 No. 1 (2026): Pengabdian kepada Masyarakat (Ngabdimas)
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/ngu.v6i1.2957

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman guru ekonomi/akuntansi SMA terhadap perubahan isi dan format laporan keuangan pasca konvergensi Standar Akuntansi Keuangan (SAK) dengan International Financial Reporting Standards (IFRS), serta implikasinya terhadap praktik creative accounting. Perubahan tersebut, khususnya dalam penyajian laporan laba rugi dan laba komprehensif, menuntut pemahaman yang lebih adaptif dari para pendidik agar mampu menjembatani kesenjangan antara teori dan praktik akuntansi. Metode pelaksanaan kegiatan menggunakan pendekatan seminar dengan teknik ceramah, diskusi interaktif, dan tanya jawab yang melibatkan guru anggota Musyawarah Guru Mata Pelajaran (MGMP) Ekonomi/Akuntansi SMA Kabupaten Nganjuk. Hasil kegiatan menunjukkan bahwa sebagian besar peserta belum memahami secara komprehensif perubahan penyajian laporan keuangan berbasis IFRS, namun menunjukkan peningkatan pemahaman setelah mengikuti seminar. Selain itu, peserta memperoleh wawasan baru terkait potensi munculnya creative accounting akibat fleksibilitas standar berbasis prinsip. Kegiatan ini memberikan kontribusi dalam meningkatkan kompetensi profesional guru serta mendukung pembelajaran akuntansi yang lebih relevan dengan perkembangan praktik.
The Role of CEO Education in Moderating the Influence of Financial Performance on Stock Returns in Financial Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024 Eka Wiwid Devita; Marhaendra Kusuma; Putri Awalina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9909

Abstract

Stock return is one of the important indicators used to assess the success of an investment and describe the performance and prospects of a company. This study aims to analyze the effect of financial performance on stock return and also examine the extent to which CEO education can moderate this relationship among financial sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is a quantitative method with panel data regression analysis techniques. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Common Effect Model (CEM). Financial performance is measured using ROA, ROE, and DER, stock return is measured using the stock return formula with dividend distribution, and CEO education is measured using a dummy variable. The findings show that ROA, ROE, and DER have an effect on stock returns. In addition, CEO education does not show a significant effect in strengthening or weakening the relationship between independent and dependent variables. These results indicate that investors tend to pay more attention to information related to financial performance than to the educational background of CEOs when making investment decisions. Further research is recommended to extend the research period, increase the sample size, and include other variables that can provide a more comprehensive explanation of stock returns.
Nexus of Non-Controlling Interests on Capital Structure: Macroeconomic and External Party Integrity as Moderator Arisyahidin Arisyahidin; Marhaendra Kusuma; Sanju Kumar Singh; Mariano Nunes
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.1-14

Abstract

This study investigates the effect of share ownership of non-controlling interests (NCI) on capital structure policy and investigates moderating effects of macroeconomic fundamentals and integrity of independent external parties. NCI negatively impacts capital structure, consistent with the trade-off theory in capital structure policy. Companies that already obtain funding from NCI tend to reduce debt financing, and vice versa. Macroeconomic fundamentals reinforce the trade-off between corporate funding sources, whether debt or equity, related to the cost of debt and the cost of equity. The quality of independent external parties strengthens the investment decision of fund providers, whether in equity securities or corporate debt securities, considering the most favorable investment returns.
DO COMPREHENSIVE INCOME AND ATTRIBUTED INCOME PERFORMANCE AFFECT THE COMPANY'S CAPITAL STRUCTURE POLICY? Miladiah Kusumaningarti; Marhaendra Kusuma
Journal of Applied Finance and Accounting Vol. 13 No. 1 (2026): Publish on June 2026
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v13i1.13798

Abstract

Since the use of the theoretical basis of fair value accounting and entity theory in Financial Accounting Standards, the meaning of profit has expanded, until finally the comprehensive income and attributable income items appeared in the presentation of the income statement. Unfortunately, in measuring profitability and its relationship to capital structure policy, comprehensive income and attributable income have not been widely used. The purpose of this study is to prove the effect of comprehensive income and attributable income on capital structure policy. Data of 9,660 firms-years from 2,415 financial reports of companies listed on the Indonesia Stock Exchange (IDX), Malaysia (BM), Thailand (SET), Singapore (SGX), Philippines (PSE), and Vietnam (HOSE) during the observation period of 2020 - 2023. The results of the study indicate that the achievement of comprehensive profit and attributable profit performance has a negative effect on the company's capital structure policy. In line with the pecking order theory, companies will use internal funding from profit achievements, including comprehensive profit and attributable profit, before finally using external funding sources from debt and share issuance. The originality of this study is the examination of the effect of comprehensive profit and attributable profit on capital structure.
Co-Authors Abdul Hadi Bin Ahamad Abdul Haris Adinda Putri Zelicca Agnes Prety Sinta Yuliana Agus Athori Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Budiman Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Ajeng Nur Putri Rahayu Akhmad Naruli Alfredo Dos Santos Alisa Qurrota A'yun Khoirul Bariyah Anggita Septiarni Anis Marjukah Arif Julianto Sri Nugroho Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beby Hilda Agustin Beby Hilda Agustin Beny Mahyudi Saputra Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Eka Wiwid Devita Eni Srihastuti Fiola Amanda Purnamasari Fitria Nurul Izza Frana, Frana Gadis Ragil Krisistiya Hanifah Puspita Sari Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Kusumanungarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Mariano Nunes Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Moh. Khoirul Anam Muhammad Alfa Niam Nashya Youllanda Nidita Hafizna Nora Arum Armiyani Nunes, Mariano Nur Hidayati Nur Rahmanti Ratih Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Puji Rahayu Purwanti, Asih Tugi Puspita Sari, Hanifah Putranti, Eti Putri Agnestasya Permatasari Putri Awalina Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Rohwiyati Rusandy, Deby Santyo Sanju Kumar Singh Sanju Kumar Singh Sanju Kumar Singh Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Sri Luayyi Srikalimah, Srikalimah Sulistya Violy Amanda Salsabilla Wahyu Hidayatulloh Wahyudi, Moch. Yuliana, Agnes Prety Sinta YUNIEP MUJATI SUAIDAH