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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) MAGMA : JURNAL MAGISTER MANAJEMEN
Hardiyanto, Arief Tri
Universitas Pakuan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION Idrus, Yudi Avalon; Achsani, Noer Azam; Hardiyanto, Arief Tri
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 1 Juni 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2623.468 KB) | DOI: 10.28986/jtaken.v4i1.168

Abstract

BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud.  However, it is widely reported that many irregularities still occur across government entities and cost the state’s resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and found that there is a correlation between BPK opinion with corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial report with Government Accounting Standard, compliance with law and regulations and effectiveness of internal control systems.
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK. Hardiyanto, Arief Tri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Juni 2016 Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.639 KB)

Abstract

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). Keywords: Internal Audit, Internal Control, Cost of Production
ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK Hardiyanto, Arief Tri; Bertus, Stefan Michael Benyamin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.259 KB)

Abstract

This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the companys ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient. Keywords: Analysis of Cash Flow Statement
Dynamics of Firm’s Capital Structure Along The Life Cycle of Indonesian Manufacturing Firms Erika Putri Cempakasari; Muhammad Firdaus; Arief Tri Hardiyanto
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 5 No. 1 (2019): IJBE, Vol. 5 No. 1, January 2019
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.5.1.21

Abstract

Life cycle of the firm has an important role in the dynamics of firm’s capital structure. A firm will take different funding decision along the life cycle because the firm’s characteristics that affect the capital structure will adjust itself as the tranformation of the life cycle occuring. The research objectives were to analize the dynamic of firm’s capital structure across three-life cycle stages of Indonesian manufacturing companies listed with a total sample of 121 companies observed during the period from 2011 to 2016. By using dynamic panel data analysis with Generalized Method of Moments (GMM) model, we find that profitability and liquidity affect the firm’s life cycle for a growing stage, meanwhile the fixed asset, growth opportunities, profitability, and liquidity affect the capital structure for a mature stage, whereas only liquidity that affects capital structure for a decline stage. The coefficient of lag dependent variable of GMM model representing the previous year capital structure showed an adjustment rate of capital structure. The lowest speed of adjustment occurred on the decline stage which was orderly followed by the growth and mature stage.Keywords: capital structure, life cycle of firm, firm’s characteristics, dynamic panel data analysis
Significant Impact of Working Capital and Macroeconomic Condition on Profitability in Property Industry Achmad Rizki; Lukytawati Anggraeni; Arief Tri Hardiyanto
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 5 No. 1 (2019): JABM Vol. 5 No. 1, Januari 2019
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.5.1.121

Abstract

Working capital management is important for managers to manage business operations smoothly and efficiently. This study investigates impact of working capital management and macroeconomic condition on profitability in Indonesian property industry. This study used data from the quarter financial report of 19 property firms listed in Indonesia Stock Exchange over the period 2011-2015 quarterly, while GDP, inflation, and interest rate data were obtained from Statistic Indonesia and Bank of Indonesia. The data were analyzed using panel data regression analysis. This study found that accelerating Cash Conversion Cycle (CCC) and being more aggressive in working capital policy would improve profitability. Furthermore, the result showed that macroeconomic condition, firm size, sales growth, and capital structure have significant effects on the profitability.Keywords: corporate finance, working capital, macroeconomic, profitability, propertyAbstrak: Manajemen modal kerja sangat penting bagi manajer dalam mengelola operasional bisnis agar berjalan secara lancar dan efisien. Studi ini meneliti dampak dari manajemen modal kerja dan kondisi makroekonomi terhadap profitabilitas di industri properti Indonesia. Penelitian ini menggunakan data dari laporan keungan secara kuartalan dari 19 perusahaan properti yang terdaftar di Bursa Efek Indonesia selama periode 2011–2015, sementara data PDB, inflasi, dan suku bunga didapatkan dari Badan Pusat Statistik dan Bank Indonesia. Data dianalisis menggunakan analisis regresi data panel. Penelitian ini menunjukan bahwa mempercepat siklus konversi kas dan lebih agresif dalam kebijakan modal kerja akan meningkatkan profitabilitas. Selanjutnya hasil penelitian menunjukkan bahwa kondisi ekonomi makro, ukuran perusahaan, pertumbuhan penjualan, dan struktur modal berpengaruh signifikan terhadap profitabilitas.Kata kunci: keuangan perusahaan, modal kerja, makroekonomi, profitabilitas, properti
ANALISIS DETERMINAN STRUKTUR MODAL INDUSTRI TELEKOMUNIKASI DI INDONESIA: DETERMINANT ANALYSIS OF CAPITAL STRUCTURE OF THE TELECOMMUNICATION INDUSTRY IN INDONESIA Risty Kartika Febrianty; Tanti Novianti; Arief Tri Hardiyanto
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 6 No. 1 (2020): JABM Vol. 6 No. 1, Januari 2020
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.6.1.168

Abstract

This paper aimed to investigate the determinants of the capital structure of the telecommunication industry in Indonesia. The data covered the years of 2011-2017. The sample was the listed-telecommunication companies listed on the Indonesia Stock Exchange (IDX). The partial adjustment model used to identify the impact of determinant factors, namely profitability, age, risk, size, and growth on capital structure decision. The dynamic regression found that profitability, age, risk, and growth had a significant effect on TLKM capital structure. The profitability, age and size had a significant effect on ISAT capital structure. The age, risk and size had significant effect on EXCL capital structure While, no variables had a significant effect on FREN capital structure. Those factors were important to the executives in restructuring capitals or other financial decisions. This study provided insight for the potential investors and banks in evaluating risks associated with investment and loan in telecommunication companies. Keywords: capital structure, partial adjustment model, telecommunication Abstrak: Penelitian ini bertujuan menginvestigasi determinan struktur modal industri telekomunikasi di Indonesia. Data yang digunakan dalam penelitian ini adalah selama periode tahun 2011-2017. Sampel yang digunakan adalah perusahaan telekomunikasi yang terdaftar pada Bursa Efek Indonesia (BEI). Analisis menggunakan partial adjustment model untuk mengidentifikasi faktor profitabilitas, usia, ukuran, risiko dan pertumbuhan terhadap struktur modal. Hasil analisis regresi dinamis menunjukan variabel yang berpengaruh signifikan terhadap perusahaan telekomunikasi berbeda-beda antar perusahaan. Profitabilitas, usia, risiko dan pertumbuhan berpengaruh signifikan terhadap struktur modal TLKM, sementara profitabilitas, usia dan ukuran berpengaruh signifikan terhadap struktur modal ISAT, usia, risiko dan ukuran berpengaruh signifikan terhadap struktur modal EXCL dan tidak ditemukan variabel yang berpengaruh signifikan pada FREN. Hasil penelitian dapat menjadi pertimbangan bagi manajer perusahaan telekomunikasi di Indonesia untuk mempertimbangkan faktor determinan tersebut saat melakukan perubahan dalam pemodalan atau keputusan finansial lainnya. Hasil penelitian juga memberikan infomasi bagi investor dan perbankan terkait risiko investasi dan peminjaman bagi perusahaan telekomunikasi. Kata kunci: partial adjustment model, struktur modal, telekomunikasi
Ownership and Determinants Capital Structure of Public Listed Companies in Indonesia: A Panel Data Analysis Arief Tri Hardiyanto, Noer Azam Achsani, Roy Sembel, Nur Ahmad Maulana
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 6, No 1 (2013): April-July 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.1.92

Abstract

ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK Arief Tri Hardiyanto; Stefan Michael Benyamin Bertus
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Vol 1, No 2 (2015)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.259 KB) | DOI: 10.34204/jiafe.v1i2.518

Abstract

This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the company's ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient.Keywords: Analysis of Cash Flow Statement
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK. Arief Tri Hardiyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.639 KB) | DOI: 10.34204/jiafe.v2i1.524

Abstract

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari).Keywords: Internal Audit, Internal Control, Cost of Production
PENGARUH TINGKAT SUKU BUNGA BANK INDONESIA, KUPON OBLIGASI, WAKTU JATUH TEMPO OBLIGASI, DAN NET PROFIT MARGIN (NPM) EMITEN TERHADAP HARGA OBLIGASI YANG TERDAFTAR DI IBPA TAHUN 2012 – 2016 Firman Ferdian; Hari Gursida; Arief Tri Hardiyanto
MAGMA : JURNAL MAGISTER MANAJEMEN Vol 4, No 2 (2019): Edisi Desember
Publisher : Universitas Pakuan

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

Abstract

The purpose of this research is to examine the influence BI rate, maturity, coupon bond, and net profit margin (NPM) emiten to bond prices which are listed in Indonesia Bond Price Agency (IBPA). The population has been obtained by using purposive sampling on emisi which are listed in Indonesia Bond Price Agency in 2012 - 2016 periods and based on the predetermined criteria 49 emisi have been selected as samples. The analysis method has been done by using multiple linear regression analysis and the SPSS (Statistical Product And Service Solutions) 23. The result of partial test shows that (1) BI rate, and coupon bond give influence to the bond price. (2) There is influence between BI rate (X1) , coupon bond (X2), maturity (X3), and Net Profit Margin (NPM) Emiten (X4) together with bond prices.
Co-Authors Achmad Rizki Bertus, Stefan Michael Benyamin Erika Putri Cempakasari Ervina Mela Dewi, Yandra Arkeman, Erliza Noor, Noer Azam Achsani Firman Ferdian Hari Gursida Idrus, Yudi Avalon Lakonardi Nurraditya Lukytawati Anggraeni Muhammad Firdaus Risty Kartika Febrianty Stefan Michael Benyamin Bertus Tanti Novianti