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All Journal Jurnal Keuangan dan Perbankan The Indonesian Accounting Review EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SEIKO : Journal of Management & Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Humaniora Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah

Deannes Isynuwardhana

Universitas Telkom

Author-ID : 290327

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document

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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017) Fajari, Mentar Agustina; Isynuwardhana, Deannes
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui secara simultan ataupun parsial mengenai pengaruh Good Corporate Governance (yang diproksikan dengan menggunakan kepemilikan manajerial, kepemilikan institusional, dewan komisaris, dan komite audit) dan Corporate Social Responsibility terhadap Nilai Perusahaan yang diukur dengan menggunakan PBV (Price to Book Value) pada perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2017.Dalam penelitian ini menggunakan teknik purposive sampling, sehingga menghasilkan sebanyak 12 sampel perusahaan dengan waktu penelitian selama 4 tahun sehingga memperoleh sampel sebanyak 48 sampel. Metode analisis yang digunakan yaitu regresi data panel, dengan menggunakan software Eviews 9. Hasil dari penelitian ini menunjukkan bahwa Good Corporate Governance dan Corporate Social Responsibility secara simultan berpengaruh terhadap Nilai Perusahaan. Namun secara parsial Good Corporate Governance yang diproksikan dengan menggunakan kepemilikan manajerial dan kepemilikan institusional, serta Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Namun, untuk Good Corporate Governance yang diproksikan dengan menggunakan dewan komisaris berpengaruh positf sedangkan komite audit berpengaruh negatif terhadap nilai perusahaan.

Pengaruh Komisaris Independen, Leverage, Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan Novianti, Sinta; Isynuwardhana, Deannes
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.27003

Several cases that occurred in several companies in Indonesia, such as manipulation of financial statements, showed that the integrity of the financial statements presented by the company was still low. To avoid manipulation, it requires concervative accounting practices. This study aims to determine how the influence of independent commissioner variables, leverage, and institutional ownership on the financial statements integrity. This studyâ€™s population are all mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. The samples produced were 128 samples using purposive sampling. Data in this study were analyzed with descriptive statistical analysis and panel data regression using Software Eviews 9.0. This study indicates that independent commissioners, leverage, and institutional ownership simultaneously influence the integrity of financial statements. Partially, leverage has a significant positive effect on the integrity of financial statements. In contrast independent commissioners and institutional ownership have no significant effect on the integrity of financial statements

APLIKASI Z-SCORE METHOD DALAM PEMBENTUKAN PORTOFOLIO Isynuwardhana, Deannes
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The problem that often occurs in forming portfolio was regarding the selection and weighting the stock wichhad to be included in portfolio. This study attempted to solve the problem by using a simple model, which wasexpected to be applied easily by investors. This was a descriptive research with quantitative approach, andused stocks that was categorized as blue chip in Indonesias stock exchange as a sample. Stock selectionprocess used Z-score method with 6 criteria. There were, price earning ratio, price to book value, debt to equityratio, gross profit margin, return on equity, and stocks historical price. The weighting of each stock inportfolio was then calculated by were used Bodie, Kane, and Markus (2011) approach. The coefficient ofvariation, risk and return of the market used as benchmark to measure portfolio performance. The result showedthat portfolio which formed by Z-score method give higher return than the market. Although the portfolioprovided greater risk, but it was not comparable with the marker return that gave negative results in return.The result suggested that portfolio which was created using the Z-score method could be applied by investorsin Indonesias stock exchange.

INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Dewi, Nisa Ayu Castrena; Isynuwardhana, Deannes
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

Company competition ability was not only in the assets ownership but also in the innovation, informationsystem, organization management and resources, including the importance of knowledge assets in the company.One of the approaches used in assessment and measuring of knowledge assets was Intellectual Capital(IC) which used model namely Value Added Intellectual Coefficient (VAICTM) and also used per IC componentnamely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and StructuralCapital Value Added (STVA). This research aimed to investigate the intellectual effect toward firm value withreturn on assets as the intervening variable. The samples of this research were pharmacy companies listed inBEI. The samples were selected by using purposive sampling method and there were 24 observation data. Thehypotheses of this research used path analysis, simple linear regression and double linear regression. Theresult of this research showed that IC had a positive significant effect toward Return on Assets as. IC did nothave a direct effect toward firm value. It influenced indirectly toward firm value with Return on Assets as theintervening variable, simultaneously or partially. VACA, VAHU and STVA did not have an effect towardReturn on Assets of a firm simultaneously or partially. VACA, VAHU and STVA did not have an effect onfirm value.

Market concentration, diversification, and financial distress in the Indonesian banking system Farida Titik Kristanti; Deannes Isynuwardhana; Sri Rahayu
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.2693

The economic theory provides conflicting predictions about the relationship between the market structure of the banking industry and financial distress. The view of "concentration-fragility" argues that a banking structure that is more concentrated with a number of large banks is more vulnerable to financial fragility than a banking sector that is less concentrated with many banks. We examine how the concentration market, market share, and diversification affect the bank's financial distress. Using the purposive sampling method and data of listed banks in the 2014-2017 period, the results of statistical tests with logistic regression showed that market concentration has a positive effect on the bank’s financial distress. The more concentrated the market, the greater the probability of the occurrence of financial distress in Indonesian banks. We also prove the validity of the SCP (The Structure-Conduct-Performance) hypothesis and efficiency hypothesis. Therefore, regulations need to be made in order to reduce this highly concentrated market so that the probability of financial distress decreases.JEL Classification: D4, G2DOI: https://doi.org/10.26905/jkdp.v23i4.2693

Pengaruh Financial Distress, Ukuran Perusahaan, Nilai Tukar Rupiah dan Profitabilitas Terhadap Performansi Laba Perusahaan Akhmad Nurul Huda; Deannes Isynuwardhana; Muhamad Muslih
SOSIOHUMANITAS Vol 18 No 1: Maret 2016
Publisher : Lembaga Penelitian Universitas Langlangbuana

Performansi perusahaan yang diukur dengan laba yang dihasilkan merupakan indikator penentu perusahaan agar mampu bertahan dalam bisnisnya. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial distress, ukuran perusahaan, nilai tukar rupiah dan profitabilitas terhadap performansi laba perusahaan. Teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan metode analisis data menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa financial distress, ukuran perusahaan, nilai tukar rupiah dan profitabili t as secara simultan berpenga ruh signifikan terhadap performansi laba perusahaan. Sedangkan secara parsial, ukuran perusahaan dan nilai tukar rupiah tidak berpengaruh signifikan terhadap performansi laba perusahaan. Financial distress dan profitabilitas berpengaruh signifikan dengan a rah positif terhadap performansi laba perusahaan.

PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Elsya Manora Manurung; Deannes Isynuwardhana
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.899

Earnings management can be defined as a deliberate intervention by management in determining the profit in the process of preparation of financial reporting, in order to gain personal profit. The existence cases earnings management not only the make the company concerned went bankrupt, but Also resulted in the perpetrators are punished as perpetrators of economic crimes, indication of earnings management by the news media that the capacity of the financial statements to report financial information to various parties become less relevant. This research aims is to analyze the effect factors that include ownership managerial, leverage and profitabilitas to earnings management. This research methode uses is quantitative research method which is classified to causality verificative descriptive research. Population research is company mining sector registered at the indonesian stock exchange ( IDX ) periode 2013 to 2015, There are 24 mining companies included, and 72 data processed. Data process is taken from secondary data, Method analysis data is regression panel data using eviews program versi 8.0. The result show that there are significant influence between managerial ownership, leverage and profitability with earning management either simultaneously. Partially, ownership managerial and leverage have no significant effect on earning management. While Probability has significant positif effect on earnings management

Optimally diversified portfolio Deannes Isynuwardhana
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.329

Investors can reduce risk by diversification or by forming a portfolio from its investment so that the possibility of the loss from one stock can be covered by gaining from other stock. One of the problems encountered in the formation of the portfolio is related to the size of the portfolio itself, is about how many stock in the portfolio that will minimize the level of risk. This research was conducted to determine the relationship between the size of the portfolio and risk level, both in total risk (variance) and unsystematic risk. By using Blue Chip stock in April 2012 as the sample period, the portfolio size range will be calculated for the level of risk, as result the number of stock in the portfolio that will produce the lowest level of risk. The result of this research showed that the greater the number of stocks in the portfolio will provide a level of lower unsystematic risk, meaning that the size of a large portfolio showed a good level of diversification. Optimally diversified portfolio consists of approximately 16 stocks, while over 16 stocks the level of unsystematic risk is decreased but not significant. This suggests that the size of the portfolio has a negativerelationship with the level of unsystematic risk.

Factors Affecting Underpricing Level during IPO in Indonesia Stock Exchange 2018 - 2019 Deannes Isynuwardhana; Frizky Vega Febryan
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2660

The underpricing is an event that occurs when stock price in a primary market is smaller than that on secondary market. Indonesia has an increase of companies that experience underpricing every year, although there was a decline in 2019/ Yet, the decline was not significant. The purpose of the study was to determine the effect of factors such as company age, company size, and return on assets, financial leverage, earnings per share and current ratio on level of underpricing at the time of Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2018-2018. This research was conducted on the companies that did an IPO on the IDX for the period 2018-2019 using method purposive sampling. There were 82 companies used and the method used was multiple linear regression analysis using SPSS software. The results showed that company size and earnings per share have a negative effect on the level of underpricing. However, the company age, return on assets, financial leverage and current ratio have no effect on the level of underpricing. This research expected to provide benefits to related parties, including for investors. Investors can consider the value of earnings per share and the size of the company when making investment. for issuers companies need to pay attention to value of Earning Per Share and the size of the company so it avoid underpricing and get expected profit for the company.

Analysis of Financial Performance with Economic Value Added (EVA) Method, Market Value Added (MVA), And Financial Value Added (FVA) Rahmah Arafati Masyiyan; Deannes Isynuwardhana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

EVA, MVA, and FVA analysis techniques are used to see a better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added), MVA (Market Value Added), and FVA (Financial Value Added) methods in coal subsector mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This study uses a quantitative descriptive method, with a purposive sampling technique in the coal subsector mining companies listed on the IDX and posted operating profit for the 2014-2018 period. The EVA results in this study are 6 companies with share codes of BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values over the past 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with DOID, ITMG, and PTRO stock codes that have negative MVA values every year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have a negative FVA value each year during the study period, those companies are companies with DOID, KKGI, and PTRO stock codes.

Co-Authors Akhmad Nurul Huda Annisa Marwa Annisa Nurbaiti Atika Budiarti Christine Refina Malinda Pande Dewi, Nisa Ayu Castrena Dini Wahjoe Hapsari Dudi Pratomo Elsya Manora Manurung Fajar Panji Gemilang Fajari, Mentar Agustina Farida Titik Kristanti Frizky Vega Febryan Hendro Susilo Hilda Salman Said Indra Gunawan Krishna Kusumahadi Lamvita Sekar Permatasari Lathifah Ayu Rahmanissa Magdalena Gina Rahmawati Mudinillah, Adam Muhamad Machfudi MUHAMAD MUSLIH Putri Shela Nazib Rahmah Arafati Masyiyan Ratri Wahyuningtyas Ria Fransisca Ifa Evendy Risris Rismayani, Risris Sinta Novianti, Sinta Sri Rahayu Sri Rahayu Vaya Juliana Dillak Yolanda Rudila Putri Yuniar Aemanah S

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