Browsing by Author "Nuryaman"

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    ACTIVITY BASED COST SYSTEM : System Akuntansi Biaya Alternative Sebagai Respon Terhadap Perubahan Lingkungan Bisnis
    (FOKUS : Jurnal Akuntansi dan Manajemen Sekolah Tinggi Ilmu Ekonomi Bandung, 1999) Nuryaman
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    THE CHARATERISTICS OF COMMISSIONER BOARD, INDUSTRY SPECIALIZE AUDIT FIRM, EARNINGS MANAGEMENT AND VOLUNTARY DISCLOSURE
    (2010-10-27) Nuryaman
    The background fenomena of this study is the fact that high of earnings management and low of disclosure practice on the financial reporting. The objectives of the research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management and its impact towards voluntary disclosure. The corporate governance mecanisme of this research are independence of board of commissioner, board size, competencece of board of commissioner, and audit quality. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methode, and in conformity with the following criteria : (a) the annual report ended 31 December 2008 ; (b) book value of equity is positive. There were 80 companies meeting the criteria. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (1) independence of board had no significanly positive influence on earnings management, and it had no significanly positive influence on voluntary disclosure; (2) Board size had significantly negative influence on earnings management, and it had no significantly positive influence on voluntary disclosure; (3) competence of board of commissioner had significantly negative influence on earnings management, and it had significantly positive influence on voluntary disclosure.; (4) audit quality wich measured by proxy industry specialize audit firm had no influence on earnings management, but it had significantly positive influence on voluntary disclosure; The conclusions of the research were : (1) size of board of commisiones can be corporate governance mechanisms toward earnings management (2) competence of board of commmsioners can be corporate governance mechanisms toward earnings management and voluntary disclosure (3) audit quality can be corporate governance toward voluntary disclosure practice
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    EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION AND CORPORATE GOVERNANCE MECHANISM MODEL
    (INFORMATION, An International Interdisciplinary Journal, International Information Institute, Vol.19, No.7A, 2016-07) Nuryaman
    Managers tend to do earnings management through real adtivities compared to the accrual earnings management. The purpose of this study was to examine the effect of corporate governance mechanisms to earnings management through real activities. The research sample number 9 1 companies industry manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2010. Results of the research showed that: The institutional ownership, the composition of the Board of Commissioners, and the Audit Quality, has proven to be able to control and reduce earnings management practices through the real activities manipulation.
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    THE EFFECT OF BUDGET GOALS CLARITY AND ORGANIZATIONAL COMMITMENT ON MANAGERIAL PERFORMANCE (Study on Cimahi City Government, West Java Province, Indonesia)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nuryaman; Septiansyah, Raka Cecio; Arnan, Sendi Gusnandar
    This study aims to empirically examine the effect of clarity of budget goals and organizational commitment on the managerial performance of regional work units (SKPD). The population and sample in this study were 36 heads of organizational units spread across 9 Government Offices in Cimahi City. Data was collected using survey methods by distributing questionnaires. The analytical method used is Pearson correlation analysis. The results of the study showed that the clarity of the budget target and organizational commitment had a positive effect on the managerial performance of the regional work units. Managerial performance of the head of the organizational unit can be improved through increasing the organizational commitment of the head of the organizational unit and the clarity of the budget goals.
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    THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON EARNINGS MANAGEMENT
    (Universitas Widyatama, 2009) Nuryaman; Rusmin
    The objectives of the research are to find out empirical evidence of the effect of corporate governance mechanisms on the earnings management. The corporate governance mechanisms of this research are managerial ownership, concentrated institutional ownership, and audit quality which is measured by industry specialize audit firm. The target population is listed companies based on purposive sampling method. There were 80 companies meeting the criteria. Data analysis is carried out in term cross section covering financial report during 2008. The research hypotheses are tested by using multiple regression analysis. The results of this research show that; (1) managerial ownership has significantly negative influence on earnings management; (2) concentrated institutional ownership has significantly negative influence on earnings management; (3) industry specialize audit firm has no influence on earnings management.
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    THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ACTlVlTES ON PROFITABILITY AND STOCK PRICE (Studies on The companies listed on lndonesia Stock Exchange)
    (Journal of Global Management, Global Research Agency, Volume 6, Number 1, 2013-07) Nuryaman
    The purpose of this study was to determine the effect of disclosure activities of Corporate Social Responsibility (CSR) on corporate performance. The company's performance on the study include the company's operational performance as measured by return on assets (ROA) and net profit margin (NPM), as well as the company's market performance as measured by its share price. The research was conducted at manufacturing companies listed on the lndonesia Stock Exchange (IDX) using purposive sampling technique. Research sample is 100 manufacturing companies listed on the lndonesia Stock Exchange (IDX) on periode 2010. The method of analysis used is multiple regression analysis. Based on testing, the results of this study shows that disclosure of Corporate Social Responsibility (CSR) has a significant effect on company profits as measured by ROA and NPM. Similarly, the results of test of CSR on stock prices, the result of this study shows that the CSR positively effect on stock prices. These findings show that disclosure of Corporate Social Responsibility (CSR) have a positive impact on corporate performance.
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    THE EFFECT OF GCG, PROFITABILITY, AND LEVERAGE MECHANISM ON COMPANY VALUES IN MANUFACTURING THE FIRM LISTED ON BEI 2015-2017 PERIOD (Study on Manufacturing Firms Listed on BEI 2015-2017 Period)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Sari, Diana; Fadjar, Achmad; Nuryaman
    The company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. This study aims to prove the influence of Mechanisme Good Corporate Governance (GCG), Profitability, and Leverage Against Firm Value on Manufacture Companies Listed on IDX Period 2015-1017. The population in this study is the annual report of companies listed on the IDX period 2015-2017. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 113 manufacture companies. Data analysis techniques used in this study is multiple linear regression analysis. The method of analysis used in this study using multiple linear regression. The results of this study simultaneously indicate a significant influence between GCG, Profitability, and Leverage to Corporate Value. And partially show GCG proxied by using independent board of commissioners, the board of directors significantly influence the firm value. Profitability which proxied by using Return on Asset, Return on Equity and Leverage significantly influence the firm value. However, GCG which is proxied using managerial ownership, audit committe, and leverage shows no significant effect on firm value.
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    THE EFFECTS OF CAPITAL STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY TOWARDS FIRM’S VALUE (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2015-2017)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nuryaman; Saleh, Saphira Oktaviana; Saudi, Mohd Haizam Mohd
    Every company must have a long-term goal, namely to prosper the shareholders. This method is taken by maximizing the value of the company. The purpose of this study was to determine the effect of capital structure and disclosure of corporate social responsibility on the value of the company. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population size of this study is 155 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample collection technique in this study was 83 manufacturing companies listed on the Indonesia Stock Exchange. The type of data used is secondary data originating from the official website of the Indonesia Stock Exchange and the website of each company. The results of this study prove that partially the capital structure and disclosure of corporate social responsibility affect the value of the company. While simultaneously the capital structure and disclosure of corporate social responsibility have an influence on the value of the company. Suggestions for future researchers are to add research model variables that have an influence on company value.
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    FACTORS AFFECTING DIVIDEND POLICY (Study on LQ-45 Companies listed on the Indonesia Stock Exchange)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nuryaman; Yudhanto, Dwi Arbi
    The purpose of this study is to test the factors that can affect the amount of dividend distribution, a study of companies included in the LQ 45 group on the Indonesia Stock Exchange. Sampling using a purposive sampling method, obtained a total sample of 24 companies for the observation period of 2013-2017, so as many as 120 data were obtained. The test results show that profitability (ROA, ROE) and leverage have been proven to influence dividend distribution policy. Profitability and leverage are important factors in dividend distribution decisions. Furthermore, this study failed to prove the company's liquidity as an important factor in dividend distribution. Testing data shows that liquidity do not significantly influence dividend distribution.
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    HUBUNGAN MANAJEMEN LABA DENGAN PENGUNGKAPAN SUKARELA
    (Jurnal Kajian Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Islam bandung, Vol.9, No.2, 2011-03) Nuryaman
    The background fenomena of this study is the fact that high of earnings management and low of disclosure practice on the .financial reporting. The objectives ofthe research are to find out empirical evidence of the elfect of earnings management towards volunrary disclosure. This study is explanatory research. The target population was lisled companies in the manufacturing secfor at the Jakarta Srock Exchange. The sample determined based on purposive samping methode, andin conformity with the following criteria : (a) the annual report ended 31 December 2005 ; 0) book value of equity is positive. There were 101 companies meering the criteria. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (])Earning management of the manufacturing sector isrelativly high, and voluntary disclosure of the manufacturing sector is relatively low; (2) earnings management had significan~ly negative influence on volunrary disclosure.
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    THE IMPACT OF COVID 19 ON BANKING PROFITABILITY (Study on LQ 45 Banking Issuers Listed on the IDX)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Nuryaman; Ali, Muhamad
    The role of banking sector towards the economic growth of a country could not be denied. The stimulation of an economic growth of a country is being guided through the government and financial institution. Thus, this research investigates on the impact of the pandemic covid-19 towards the financial institution especially in the banking industry in Indonesia. This research evaluates the impact of the pandemic towards the profitability and the overall operation in the banking sector based on the liquidity, loans deposit ratio, turnovers and cost of operation of the banking industry in Indonesia and the role of the government in enhancing the economic growth through financial institutions.
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    THE INFLUENCE OF CORPORATE GOVERNANCE PRACTICES ON THE COMPANY'S FINANCIAL PERFORMANCE (Studies on the companies surveyed by llCG and listed on the lndonesia Stock Exchange)
    (Journal of Global Business and Economics, Global Research Agency, Volume 5, Number 1, 2012-07) Nuryaman
    The aim of this study is to examine the effect of corporate governance practices on company's financial performance. Corporate governance practices are measured by score of corporate governance perception index (CGPI) issued by the Indonesian Institute of Corporate Governance (IICG). Financial performances in this study include operational performance and the performance of company stock. Operational performance is measured by current ratio (CR), debt to asset (DAR), return on asstes (ROA), net profit margin (NPM), return on equty (ROE). Stock performance is measured by price to book value (PBV). Statistical model used is the regression model. Study sample size was forty-three firms (43 firms), which are all included in the application of corporate governance ranking by llCG in 2007-2009, and are listed on the lndonesia Stock Exchange. The data is taken from the CGPI report and financial statements for the year 2007-2009. The results of this study indicate that the practice of corporate governance has a positive effect on company's operational performance by proxy CR, ROA, ROE and also a positive influence on stock performance by proxy PBV.
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    MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA DAN KEBANGKRUTAN PERUSAHAAN
    (FOKUS : Jurnal Akuntansi dan Manajemen Sekolah Tinggi Ilmu Ekonomi Bandung, Vol.4 No.4, 2003-05) Nuryaman
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    PENGARUH EARNING PER SHARE (EPS) DAN PRICE EARNING RATIO (PER) TERHADAP PERUBAHAN HARGA SAHAM (Survei pada perusahaan kelompok lndustri Manufaktur yang terdaftar di Bursa Efek Indonesia)
    (Jurnal Bisnis, Manajemen & Ekonomi, Fakultas Ekonomi dan Fakultas Bisnis & Manajemen Universitas Widyatama, Edisi Khusus No.1, 2010-02) Nuryaman; Suryani, Asri
    Saham perusahaan publik merupakan komoditi investasi yang menarik namun tetap beresiko. Sebelum menginvestasikan dananya, investor dituntut untuk menyelidiki, menganalisis dan memilih saham-saham emiten yang akan atau telah dipilih agar diperoleh hasil yang maksimal dengan risiko yang minimal. Untuk dapat menghasilkan keputusan yang optimal dalam kegiatan investasi, investor pada dasarnya harus mampu mengolah dan menganalisis semua informasi yang ada baik internal maupun eksternal. Namun pada prakteknya, investor lebih sering menekankan pada informasi internal yang terdapat pada laporan keuangan perusahaan, karena laporan keuangan memberikan informasi keuangan dan gambaran paling representative mengenai hasil kinerja usaha yang telah dicapai perusahaan. Penilaian terhadap informasi keuangan perusahaan merupakan unsure yang penting analisis investasi, termasuk analisis Earning per Share (EPS) dan Price Earning Ratio (PER). Penelitian ini bertujuan untuk mengetahui apakah Earning per Share (EPS) dan Price Earning Ratio (PER) mempunyai pengaruh yang positif dan signifikan terhadap perubahan harga saham perusahaan lndustri Manufaktur yang go public di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan dalam penelitian ini adalah metode eksplanatov dengan menjelaskan hubungan kausalitas. Penulis menggunakan metode statistik analisis regresi berganda. Berdasarkan hasil uji hipotesis secara parsial menunjukan bahwa Earning per Share (EPS) dan Price Earning Ratio (PER) memiliki pengaruh yang positif dan signifikan terhadap perubahan harga saham. Dan hasil uji hipotesis secara simultan menunjukan bahwa terdapat pengaruh yang signifikan dari Earning per Share (EPS) dan Price Earning Ratio (PER) terhadap perubahan harga saham sebesar 96.4% dan sisanya sebesar 3.6% dipengaruhi oleh faktor-faktor lain diluar Earning per Share (EPS) dan Price Earning Ratio (PER), atau dapat dikatakan bahwa Earning per Share (EPS) dan Price Earning Ratio (PER) secara bersama-sama mempengaruhi perubahan harga saham.
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    PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA
    (The 2 nd Accounting Conference and The 1st Doctoral Colloquium, Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2008-11-04) Nuryaman
    The background fen omena of this study is the fact that low of disclosure practice on the financial reporting. The objectives of the research are to find out empirical evidence of the effect of ownership concentration, firms size, and corporate govemance mechanisms on voluntary disclosure. The corporate governanc(l mecanisme of this research are composition of board of commissioner and audit quality. Audit quality were measure by industry specialize audit firm. This study is explanatory research. The target population was listed companies in the manufacturing sector at the Jakarta Stock Exchange. The sample determined based on purposive samping methode, andin conformity with the following criteria : (a) the annual report ended 31 December 2005 ; (b) book value of equity is positive. There were 101 companies meeting the criteria. The research fJyphotesis were tested using multiple regression analysis. TIle result of this research show that: (1) ownership concentration had significantly positive influence on voluntary disclosure; (2) firms size had significantly positive influence on voluntary disclosure; (3) composition of board of commissioner had no {nfluence on voluntary disclosure; (4) audit quality wich measured by proxy industry specialize audit firm had significantly positive influence on voluntary disclosure.
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    PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
    (IAI dan FE Universitas Tanjuang Pura, 2008-07-23) Nuryaman
    The objectives of the research are to find out empirical evidence of the effect of ownership concentration, firms size, and corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research are composition of board of commissioner and audit quality. Audit quality were measure by industry specialize audit firm. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive samping methode. There were 101 companies meeting the criteria. Data --analysis was carried out in term cross section covering financial report during 2005. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (1) ownership concentration had significantly negative influence on earnings management (2) firms size had significantly negative influence on earnings management (3) composition of board of commissioner had no influence on earnings management. The additional result that earnings management of the firms which have competency independent commissioner are lower than earnings management of the firms which have uncompetency independent commissioner; (4) industry specialize audit firm had no influence on earnings management.
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    PENGARUH NON PERFORMING LOAN (NPL) DAN PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) TERHADAP PROFITABILITAS (Survey pada bank-bank yang listing di Bursa Efek Indonesia)
    (Jurnal Bisnis, Manajemen & Ekonomi, Fakultas Ekonomi dan Fakultas Bisnis & Manajemen Universitas Widyatama, Edisi Khusus No.2, 2009-12) Nuryaman; Hargiantono, Argi
    Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh yang signifikan dari Non Performing Loan (NPL) dan Penyisihan Penghapusan Aktiva Produktif terhadap Profitabilitas bank, baik secara simultan (keseluruhan) dan parsial dari kedua variabel tersebut.Penelitian ini menggunakan metode asosiatif dengan pendekatan survey dimana populasi diambil dari bankbank yang terdaftar di Bursa Efek Indonesia, dan digunakan teknik purposive sampling dalam pengambilan sampel . Data yang diperlukan berupa data kuantitatif, yaitu laporan keuangan dua puluh enam bank sampel dari tahun 2003 sampai dengan tahun 2007. Pengolahan data dilakukan dengan analisis regresi linear berganda dengan bantuan soflware SPSS for Windows ver. 12.0. Pengujian yang dilakukan adalah uji F untuk uji simultan dan uji t untuk uji parsial, dengan tingkat signifikansi 5%. Berdasarkan hasil penelitian dapat disimpulka;? bahwa terdapat pengaruh simultan dari Non Performing Loan (NPL) dan Penyisihan Penghapusan Aktiva Produktif (PPAP) terhadap Profitabilitas bank. Untuk pengaruh parsial dapat disimpulkan terdapat pengaruh negatif dari Non Performing Loan (NPL), dan pengaruh positif dari Penyisihan Penghapusan Aktiva Produktif (PPAP) terhadap Profitabilitas bank.
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    PENGARUH PROFITABILITAS, OPERATING LEVERAGE, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
    (Jurnal Bisnis, manajemen & Ekonomi, Fakultas Bisnis & Manajemen Universitas Widyatama, Vol.Khusus, No.1, 2012-02) Nuryaman; Harnovinsah; Dewi, Fajrika
    Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara profitabilitas, operating leverage, pertumbuhan penjualan dan ukuran perusahaan terhadap struktur modal. Data yang dipergunakan diperoleh dari laporan keuangan perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2008 pada Indonesian Capital Market Directory. Data yang digunakan untuk penelitian ini adalah data profitabilitas (Return on Investment), data operating leverage (Degree of Operating Leverage ), data pertumbuhan penjualan yang dihitung dari perbandingan selisih pendapatan tahun 2008 dan 2007 dengan pendapatan tahun 2007, data ukuran perusahaan yang dihitung dengan total aktiva dan data struktur modal yang dihitung dengan Debt to Total Assets Ratio. Sampel penelitian berjumlah 26 perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia periode tahun 2008 dengan metode statistik yang digunakan yaitu regresi linier berganda. Dari hasil pengujian menunjukkan bahwa terdapat pengaruh negatif antara profitabilitas dengan struktur modal. Hasil pengujian pada operating leverage menunjukkan tidak terdapat pengaruh negatif antara operating leverage dengan struktur modal,dan tidak terdapat pP.ngaruh negatif antara pertumbuhan penjualan dengan struktur modal. Sedangkan Hasil uji pada ukuran perusahaan menunjukkan bahwa terdapat pengaruh positif antara ukuran perusahaan dengan struktura modal.