Pub Date : 2022-07-25DOI: 10.35912/sakman.v2i1.1652
Ali Sandy Mulya
Abstract: Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations Keywords: 1. Profitability 2. Capital Intensity Ratio 3. Executive Risk Preference 4. Tax 5. Transfer Pricing 6. Aggressiveness
{"title":"Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing","authors":"Ali Sandy Mulya","doi":"10.35912/sakman.v2i1.1652","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1652","url":null,"abstract":"Abstract: Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations Keywords: 1. Profitability 2. Capital Intensity Ratio 3. Executive Risk Preference 4. Tax 5. Transfer Pricing 6. Aggressiveness","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132969052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-02DOI: 10.35912/sakman.v2i1.1428
Sekar Sitaresmi, Heru Wahyudi
Abstract: Purpose: This study aims to see the effect of SiLPA and PAD on budget absorption in Lampung Province in 15 districts/cities in 2018 Research methodology: The analytical method used in this study is the Panel Data Analysis method with the FEM (Fixed Effect Model) model with the independent variables being the remaining budget for the current year, the remaining budget for the previous yea,r and local revenue. Results: The results of this study indicate that Local Revenue has a positive and significant effect on budget absorption in 15 districts/cities of Lampung Province, and the remaining budget for the current year has a negative and significant effect on budget absorption in 15 districts/cities of Lampung Province, while the remaining budget for the previous year has a negative and insignificant effect. on budget absorption in 15 districts/cities of Lampung province. Limitations: The limitation of this study is that it is only in 15 districts/cities in the province of Lampung and uses 2018 data Contribution: This research is expected to provide input and contribute information in budgeting policy-making and APBD implementation to maximize budget absorption. Keywords: 1. Budget Absorption 2. Previous Year's Remaining Budget 3. Regional Original Revenue 4. Remaining Current Year's Budget
{"title":"Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung","authors":"Sekar Sitaresmi, Heru Wahyudi","doi":"10.35912/sakman.v2i1.1428","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1428","url":null,"abstract":"Abstract: Purpose: This study aims to see the effect of SiLPA and PAD on budget absorption in Lampung Province in 15 districts/cities in 2018 Research methodology: The analytical method used in this study is the Panel Data Analysis method with the FEM (Fixed Effect Model) model with the independent variables being the remaining budget for the current year, the remaining budget for the previous yea,r and local revenue. Results: The results of this study indicate that Local Revenue has a positive and significant effect on budget absorption in 15 districts/cities of Lampung Province, and the remaining budget for the current year has a negative and significant effect on budget absorption in 15 districts/cities of Lampung Province, while the remaining budget for the previous year has a negative and insignificant effect. on budget absorption in 15 districts/cities of Lampung province. Limitations: The limitation of this study is that it is only in 15 districts/cities in the province of Lampung and uses 2018 data Contribution: This research is expected to provide input and contribute information in budgeting policy-making and APBD implementation to maximize budget absorption. Keywords: 1. Budget Absorption 2. Previous Year's Remaining Budget 3. Regional Original Revenue 4. Remaining Current Year's Budget","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116665510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-02DOI: 10.35912/sakman.v2i1.1422
Heru Wahyudi, Kanti Rahayu
Abstract: Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months. Keywords: 1. ECM 2. Hang Seng Index 3. IHSG 4. Stock Market Capitalization 5. World Gold Prices 6. World Oil Prices
{"title":"Determinan Indeks Harga Saham Gabungan (IHSG) Jangka Pendek dan Panjang","authors":"Heru Wahyudi, Kanti Rahayu","doi":"10.35912/sakman.v2i1.1422","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1422","url":null,"abstract":"Abstract: Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months. Keywords: 1. ECM 2. Hang Seng Index 3. IHSG 4. Stock Market Capitalization 5. World Gold Prices 6. World Oil Prices","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127226754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-30DOI: 10.35912/sakman.v1i2.949
Matdio Siahaan
Abstract: Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations. Keywords: 1. CSR 2. Impact of CSR Implementation 3. Stakeholders
{"title":"Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah","authors":"Matdio Siahaan","doi":"10.35912/sakman.v1i2.949","DOIUrl":"https://doi.org/10.35912/sakman.v1i2.949","url":null,"abstract":"Abstract: Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations. Keywords: 1. CSR 2. Impact of CSR Implementation 3. Stakeholders","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121754399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract: Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange. Keywords: 1. Sustainability Report 2. Profitability 3. Liquidity
{"title":"Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)","authors":"Eko Setiawan, Yuliansyah Yuliansyah, Rindu Rika Gamayuni","doi":"10.35912/sakman.v1i2.1163","DOIUrl":"https://doi.org/10.35912/sakman.v1i2.1163","url":null,"abstract":"Abstract: Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange. Keywords: 1. Sustainability Report 2. Profitability 3. Liquidity","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126503003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-25DOI: 10.35912/sakman.v1i2.1087
Michelle Aileen Juanda
Purpose: This research is done to analyze the determinants capital structure determinants of mining companies listed on Indonesian Stock Exchange period 2010-2019. Method: This research used profitability, firm size, liquidity, and assets tangibility as independent variables with capital structure as dependent variable. This research used 2 (two) capital structure which is without lag and with lag. This research divided firm size to small and large category. This research used purposive sampling and panel data analysis with random effect model. Results: Results show that ROA which was used to measure profitability, current ratio to measure liquidity, and assets tangibility has significant impact on mining companies’ capital structure. However, firm size using natural logarithm of sales as measurement does not have significant impact on mining companies’ capital structure. Limitations: This research has limitations by including negative ROA data that can affect the results of the study. This research has limitations in the SIZE category division, where the base year used is only year 2019 and used natural logarithm data from sales. This research only used 1 (one) period and 1 (one) sector in analyzing the determinants of capital structure and does not make comparisons. Contribution: Managers, creditors, and investors can use the results of this research to be taken into consideration in making decisions on corporate funding, borrowing funds, and investing in mining companies.
{"title":"Determinan Struktur Modal Perusahaan Pertambangan Bursa Efek Indonesia tahun 2010-2019","authors":"Michelle Aileen Juanda","doi":"10.35912/sakman.v1i2.1087","DOIUrl":"https://doi.org/10.35912/sakman.v1i2.1087","url":null,"abstract":"Purpose: This research is done to analyze the determinants capital structure determinants of mining companies listed on Indonesian Stock Exchange period 2010-2019. Method: This research used profitability, firm size, liquidity, and assets tangibility as independent variables with capital structure as dependent variable. This research used 2 (two) capital structure which is without lag and with lag. This research divided firm size to small and large category. This research used purposive sampling and panel data analysis with random effect model. Results: Results show that ROA which was used to measure profitability, current ratio to measure liquidity, and assets tangibility has significant impact on mining companies’ capital structure. However, firm size using natural logarithm of sales as measurement does not have significant impact on mining companies’ capital structure. Limitations: This research has limitations by including negative ROA data that can affect the results of the study. This research has limitations in the SIZE category division, where the base year used is only year 2019 and used natural logarithm data from sales. This research only used 1 (one) period and 1 (one) sector in analyzing the determinants of capital structure and does not make comparisons. Contribution: Managers, creditors, and investors can use the results of this research to be taken into consideration in making decisions on corporate funding, borrowing funds, and investing in mining companies.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121990733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-15DOI: 10.35912/sakman.v1i2.1177
Fikri Rizki Utama, Yudhistira Ardana
Abstract: Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia. Keywords: 1. Chartered Accountant 2. Interest of Accounting Students
{"title":"Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB","authors":"Fikri Rizki Utama, Yudhistira Ardana","doi":"10.35912/sakman.v1i2.1177","DOIUrl":"https://doi.org/10.35912/sakman.v1i2.1177","url":null,"abstract":"Abstract: Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia. Keywords: 1. Chartered Accountant 2. Interest of Accounting Students","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116573600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.35912/sakman.v2i2.1563
Wendy Tandiawan
Abstract: Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains. Keywords: 1. Financial Distress 2. Institutional Ownership 3. Managerial Ownership 4. Independent Commissioners 5. Audit Committee 6. Managerial Discretion 7. Allowance For Impairment Losses 8. banking
{"title":"The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses","authors":"Wendy Tandiawan","doi":"10.35912/sakman.v2i2.1563","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1563","url":null,"abstract":"Abstract: Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains. Keywords: 1. Financial Distress 2. Institutional Ownership 3. Managerial Ownership 4. Independent Commissioners 5. Audit Committee 6. Managerial Discretion 7. Allowance For Impairment Losses 8. banking","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129331891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.35912/sakman.v2i2.1599
Ganjar Garibaldi, Neneng Hayati
Abstract: Purpose: This study aims to determine the effect of the variables: Flexible Working; Job Stress; on Employee performance, with the perspective of Self Determination Theory. Method: The research method used is causal associative using questionnaires and survey research methods which are part of a quantitative study with a sample of 60 respondents. The analysis in this study uses descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. Results: Write only the results of research. The results showed that flexible working of place is in the medium category and work stress is in the high category, and employee performance is in the low category. Limitations: The limitations of this study are the lack of influence of exogenous variables that are not dominant enough in predicting employee performance with flexible work arrangements that have been carried out, and for further research it is necessary to add relevant exogenous and intervening variables such as: leadership, and employee involvement as a human factor from a different perspective. Wider. Contribution: The contribution of this research can be useful for practitioners in the world of work so that they can add to the basis for making decisions in work practice. Keywords: 1. Flexible Working 2. Job Stress 3. Employee performance. 4. Self Determination Theory
{"title":"Flexible Working of Place dan Stres Kerja terhadap Kinerja Karyawan dengan Perspektif Self Determination Theory: Studi Kasus pada Perusahaan Sewa Alat Berat di Kota Bandung","authors":"Ganjar Garibaldi, Neneng Hayati","doi":"10.35912/sakman.v2i2.1599","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1599","url":null,"abstract":"Abstract: Purpose: This study aims to determine the effect of the variables: Flexible Working; Job Stress; on Employee performance, with the perspective of Self Determination Theory. Method: The research method used is causal associative using questionnaires and survey research methods which are part of a quantitative study with a sample of 60 respondents. The analysis in this study uses descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. Results: Write only the results of research. The results showed that flexible working of place is in the medium category and work stress is in the high category, and employee performance is in the low category. Limitations: The limitations of this study are the lack of influence of exogenous variables that are not dominant enough in predicting employee performance with flexible work arrangements that have been carried out, and for further research it is necessary to add relevant exogenous and intervening variables such as: leadership, and employee involvement as a human factor from a different perspective. Wider. Contribution: The contribution of this research can be useful for practitioners in the world of work so that they can add to the basis for making decisions in work practice. Keywords: 1. Flexible Working 2. Job Stress 3. Employee performance. 4. Self Determination Theory","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131750880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.35912/sakman.v2i2.1670
Wiwin Juliyanti
Abstract: Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner. Keywords: 1. Technology 2. Information and Communication Technology 3. Local Government 4. ICT 5. LKPD 6. Internet
{"title":"Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia","authors":"Wiwin Juliyanti","doi":"10.35912/sakman.v2i2.1670","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1670","url":null,"abstract":"Abstract: Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner. Keywords: 1. Technology 2. Information and Communication Technology 3. Local Government 4. ICT 5. LKPD 6. Internet","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132151468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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