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APLIKASI MODEL SOCIAL COGNITIVE CAREER THEORY UNTUK MEMPREDIKSI NIAT MAHASISWA BEKERJA SEBAGAI AKUNTAN PUBLIK Gunawan, Vania Pradipta; Yuliati, Retno
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The purpose of this research is to examine thesocial cognitive career theory (SCCT) model (Lent, Brown, & Hackett, 1994) which is composed of self efficacy and outcome expectation to predict university students’ intention to work as public accountant. To our best knowledge, this is the first research to examine SCCT model in accounting field; which is done prior and after the respondents take auditing course in university. Data from 234 respondents prior to taking auditing course and 215 respondents after taking auditing course from three universities in Jabodetabek area were taken and analysed using Structural Equation Modeling (SEM). It can be inferred that: (a) the correlation between self-efficacy and university students’ intention to be public accountant is stronger after taking auditing course; (b) the correlation outcome expectation and intention to work as public accountant is not significant both prior to and after taking auditing course;(c) the correlation between self-efficacy and outcome expectation is significant only on respondents after taking auditing course. The limitations in this research are the data was taken prior to and after taking Auditing 1 course (prior to taking Auditing 2) and all respondents are from renowned university in major cities. The result of this research is expected to increase the effectiveness of auditing courses to develop university students’ competence and confidence to achieve their career as public accountant.Keywords:social cognitive career theory, self-efficacy, outcome expectation, public accountant career

FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN KELUARGA DAN NONKELUARGA DI INDONESIA CLAUDIA PRANANDA; ULYSVASHTIEN UTAMA; RINANINGSIH; VANIA PRADIPTA GUNAWAN
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to examine and analyze the determinants of capital structure in family business and nonfamily business. This research uses sample of 370 companies listed on BEI from 2012 to 2016 using the purposive sampling method. This research uses determinants of capital structure, such as, growth opportunities, debt cost, age, cash flow, size, non-debt tax shield, and investment. Debt to asset ratio is used as the proxy of capital structure. Results show growth opportunities and debt cost have negative relationship with capital structure, however size has positive relationship with capital structure in all firms in Indonesia. Furthermore, family ownership strengthens the negative relationship of debt cost, age, and cash flow on capital structure, however size weakens the positive relationship with capital structure.

Pengaruh Karakteristik CEO terhadap Tingkat Performa Corporate Social Responsibility (CSR) Perusahaan di Indonesia Matthew Alexander Nathaniel; Stephanie Jessica Nadine; Retno Yuliati; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1194

This study aims to examine the relationship between the Chief Executive Officer (CEO)’s characteristics and the performance of corporate social responsibility (CSR). Using a sample of Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the 2013 - 2017 period. Also our study limits the number of samples by only examining companies that have ESG assessment results based on Bloomberg data and eliminates financial company. We found that 65 companies had ESG assessment in the period of 5 years. This study directly addresses this issue by using multiple regression to test these two relationships. We found that CEO’s work experience has a positive and significant relationship to the company's CSR performance. A negative and significant relationship to the company's CSR performance were found in the CEO’s tenure, female CEO and CEO with economics / accounting / business educational background. We found that CEO’s age have no relationship to the company’s CSR performance. This study provides contribution to previous research, that the Upper Echelon theory can explain the relationship between CEO characteristics and the company’s CSR performance.

Pengaruh Strategi Diversifikasi terhadap Efisiensi pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Anthony Halim; Claresta Hartawan Setio; Titin Pranoto; Vania Pradipta Gunawan
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

The purpose of this research is to examine the impact of Related Diversification, Unrelated Diversification and International Diversification on firm’s Efficiency. Related Diversification and Unrelated Diversification were measured using Entropy index, while International Diversification was measured using proportion of export sales over total sales. Efficiency was measured using Data Envelopment Analysis – BCC Model using total assets as input variable and return on asset, return on equity, profit margin, earning per share, market to book value and Tobin’s Q as output variables. This research also uses five control variables which are firm’s size, leverage, firm’s age, liquidity, and exchange rate. This research use manufacture companies listed in Bursa Efek Indonesia in 2013-2016 as research samples. The result of this research show Related Diversification gives negative effect on Efficiency, Unrelated Diversification gives positive effect to Efficiency, and no significant effect from International Diversification to Efficiency. The implication from this research indicates that Unrelated Diversification strategy is better for manufacturing firms in Indonesia and Efficiency will decrease as firm’s size grow. Keywords: Efficiency, International Diversification, Related Diversification, Unrelated Diversification https://doi.org/10.21632/saki.2.2.149-176

THE EFFECT OF CAPITAL STRUCTURE AND FINANCIAL STRUCTURE ON FIRM PERFORMANCE (An Empirical Study of The Financial Crisis 2008 and 2009 in Indonesia) Ansca, Cressya Cesia; Suyapto, Kevin Agriya; Pranoto, Titin; Gunawan, Vania Pradipta
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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

This research aims to identify the impact of capital structure on Indonesian firms’ performance, particularly on the magnitude of impact at the period prior to crisis, crisis, and the period following the crisis that happened in 2008. The Global Financial Crisis grants a chance to scrutinize the impact of crisis between capital structure and firm performance. Proxies used for capital structure are total debt to total assets, short-term debt to total assets, and long-term debt to total assets ratio. Moreover, firm performance is measured by accounting performance (Return on Asset and Return on Equity) and market performance (Price to Equity Ratio and Tobin’s Q). Samples used include all firms listed in Indonesia Stock Exchange (IDX) from the period 2004 up to 2017, excluding financial sector firms. This research posits that capital structure generally impacts firm performance negatively. The Global Financial Crisis (GFC) that happened in 2008 serves a greater negative impact of capital structure to firm performance than it is before and after crisis. This research is intended for use by firms as a perusal in managing its capital structure, for creditors in managing its lending, and for investors in investing, prominently in times of financial crisis.

FIVE FORCES ANALYSIS OF COFFEE BUSINESS INDUSTRY IN TEMANGGUNG REGENCY OF CENTRAL JAVA Muhammad Setiawan Kusmulyono; Rathria Arrina Rachman; Vania Pradipta Gunawan
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9, No 1 (2023): Volume 9 Nomor 1 Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v9i1.545

Coffee is a valuable commodity whose popularity is increasing and substantially contributes to economic growth. Coffee is an essential asset on a global scale, and the market has been continuously rising over the past 30 years. Temanggung, in Central Java, is one of the most well-known coffee-producing regions with a unique character. Temanggung is remarkable because it has two geographical indication certificates, Sindoro Sumbing Arabica, and Temanggung Robusta, and is the largest Arabica and Robusta coffee-producing area in Central Java. This study aimed to investigate the competitive landscape using Porter's Five Forces by applying qualitative research to the coffee business in Temanggung. The study's findings revealed that by understanding the capabilities of each force in the industry for each category of business actor and coffee bean type, stakeholders could gain unique knowledge about the coffee industry, particularly the problems throughout the value chain. This research is useful in assisting business actors and other stakeholders in making the best possible decisions. Finally, this research can assist central and local governments in efficiently promoting Indonesia's increasingly promising coffee sector in the future.

The Role of Female Directors on Probability of Financial Distress Bella Christinna Santosa; Tania Gianina; Yang Elvi Adelina; Vania Pradipta Gunawan
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.141-169

This study aims to determine the effect of female directors on the probability of financial distress in companies listed on the Indonesia Stock Exchange from 2016 to 2021, except the financial industry with the total number of company’s data observations is 2,840 observations. The study used binary logistic regression analysis and penalized maximum likelihood. The results of the study found that female directors do not affect the probability of financial distress in the company. A robustness test is also conducted to compare the consistency of the results between SOEs and non-SOEs with the number of observations for each type of company are 114 observations and 2,726 observations. The findings are consistent, showing that female directors have no effect on the likelihood of financial distress in SOEs or non-SOEs. Therefore, this study could provide practitioners with updated understandings and perspectives regarding the existence of female directors in companies that shows the proportion of female directors is still low so the effect on the probability of a company's financial distress has not been seen.

Pengembangan Usaha Kecil Menengah melalui Pengolahan “Bilqis” di Desa Cipanas, Jawa Barat Ardyanisa, Candrika Edith; Serona, Ellisa; Giovanni, Filbert; Gunawan, Nicholas; Mukti, Riandra Raina; Gunawan, Vania Pradipta
Journal Pemberdayaan Masyarakat Indonesia Vol 2 No 2 (2020): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Kecamatan Cipanas, Jawa Barat merupakan sebuah desa berkembang yang memiliki berbagai usaha kecil yang bersaing dalam pasar yang sama, salah satunya adalah usaha Bilqis yang menawarkan makanan ringan tradisional. Sebelum program kemitraan masyarakat ini, usaha tersebut mengalami berbagai permasalahan yang menghambat pertumbuhan, diantara lainnya, keterbatasan modal, inkonsistensi pada kualitas produk, minimnya jalur pemasaran produk, dan ketidakpastian dalam perhitungan biaya modal. Selama kegiatan program kemitraan tersebut, banyak sekali perkembangan yang tercapai untuk memenuhi target jangka pendek, maupun panjang, dan jurnal ini bertujuan untuk menjelaskan serangkaian kegiatan yang dilaksanakan untuk meningkatkan performa bisnis usaha Bilqis. Untuk mendorong perkembangan dan pertumbuhan, sejumlah solusi telah diimplementasikan pada keempat fungsi bisnis, seperti pemasaran, melalui memperkuat identitas merek dengan meningkatkan desain logo dan kemasan produk, membuat alat promosi seperti spanduk dan x-banner untuk meningkatkan kesadaran konsumen terhadap merek, meluaskan sarana distribusi melalui platform daring dan luring, dan diversifikasi produk. Selebihnya, perkembangan pada fungsi operasional merupakan pembuatan system of procedures (SOP) untuk memastikan konsistensi kualitas produk, pada aspek keuangan adalah mengajarkan akuntansi dasar, dan juga pengelolaan sumber daya manusia.

Pengaruh Karakteristik Dewan Terhadap Kualitas Pelaporan Keberlanjutan Perusahaan di Industri Sumber Daya Alam di Bursa Efek Indonesia Noor, William Wahyu Wicaksono Ramadhanta; Kurniadi, Nicholas; Gunawan, Vania Pradipta; Ludji, Theodorus Radja
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.64021

ABSTRACTThe natural resource industry is known for its environmental issues, making it needs to establish legitimacy. Sustainability reports can be a tool for companies in this industry to communicate their sustainability efforts and gain legitimacy. This study aims to examine the influence of board characteristics on the quality of sustainability reporting. Content analysis techniques and multiple regression with fixed effect models were used to analyze 92 publicly listed companies from the natural resources industry in Indonesia in 2016-2021 as samples. Results of this study show that the independence of the board of commissioners has a negative effect on the quality of sustainability reporting. On the other hand, the accounting and/or financial experience of the board of directors has a positive impact on sustainability reporting quality. Therefore, investors should not appoint board members merely for complying with regulations, but rather appoint members who have proper experience that can effectively support the company's sustainability initiatives.Keywords: Natural resources, Legitimacy, Sustainability report, Board CharacteristicsABSTRAKIndustri sumber daya alam identik dengan isu lingkungan, sehingga perlu menetapkan legitimasinya. Laporan keberlanjutan dapat menjadi sarana bagi perusahaan di industri ini untuk mengkomunikasikan usaha keberlanjutan mereka serta memperoleh legitimasi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan terhadap kualitas pelaporan keberlanjutan. Teknik content analysis dan regresi berganda model fixed effect digunakan untuk menganalisis 92 perusahaan terbuka di industri sumber daya alam di Indonesia pada tahun 2016-2021 sebagai sampel. Hasil penelitian menunjukkan bahwa independensi dewan komisaris berpengaruh negatif terhadap kualitas pelaporan keberlanjutan. Di sisi lain, pengalaman akuntansi dan/atau keuangan dewan direksi berpengaruh positif terhadap kualitas pelaporan keberlanjutan. Oleh sebab itu, investor sebaiknya tidak mengangkat anggota dewan hanya sekedar untuk memenuhi regulasi, namun perlu mengangkat anggota yang mempunyai pengalaman memadai yang dapat secara efektif mendukung inisiatif keberlanjutan perusahaan.Kata Kunci: Sumber daya alam, Legitimasi, Laporan keberlanjutan, Karakteristik dewan

FIVE FORCES ANALYSIS OF COFFEE BUSINESS INDUSTRY IN TEMANGGUNG REGENCY OF CENTRAL JAVA Kusmulyono, Muhammad Setiawan; Rachman, Rathria Arrina; Gunawan, Vania Pradipta
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9 No 1 (2023): Volume 9 Nomor 1 Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v9i1.545

Coffee is a valuable commodity whose popularity is increasing and substantially contributes to economic growth. Coffee is an essential asset on a global scale, and the market has been continuously rising over the past 30 years. Temanggung, in Central Java, is one of the most well-known coffee-producing regions with a unique character. Temanggung is remarkable because it has two geographical indication certificates, Sindoro Sumbing Arabica, and Temanggung Robusta, and is the largest Arabica and Robusta coffee-producing area in Central Java. This study aimed to investigate the competitive landscape using Porter's Five Forces by applying qualitative research to the coffee business in Temanggung. The study's findings revealed that by understanding the capabilities of each force in the industry for each category of business actor and coffee bean type, stakeholders could gain unique knowledge about the coffee industry, particularly the problems throughout the value chain. This research is useful in assisting business actors and other stakeholders in making the best possible decisions. Finally, this research can assist central and local governments in efficiently promoting Indonesia's increasingly promising coffee sector in the future.

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