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All Journal Jurnal Reviu Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Global Financial Accounting Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yopie, Santi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Ilahi, Amanta Anugrah; Yopie, Santi
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.17 KB)

Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING Edi, Edi; Yopie, Santi
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.794 KB) | DOI: 10.22219/jrak.v9i1.7001

Abstract

This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified                 The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method.                  This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.            The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.
PENGARUH KINERJA PERUSAHAAN KELUARGA DENGAN GENDER, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN KELUARGA, BOARD CHARACTERISTIC, UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN SEKTOR BISNIS PERUSAHAAN Yopie, Santi; Desiani, Desiani

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1674

Abstract

Penyususan penelitian ini guna untuk membahas mengenai ada tidaknya pengaruh signifikan dari variabel gender, kepemilikan manajerial, kepemilikan keluarga, board characteristic, umur dan ukuran perusahaan serta sektor bisnis terhadap kinerja perusahaan berkeluarga. Penelitian ini menggunakan sampel data entitas berkeluarga yang tercantum di BEI dalam periode 2016-2020. Teknik pemgumpulan data yang diambil di penelitian ini yakni teknik purposive sampling dan sebanyak 114 perusahaan atau 570 data yang terdapat penelitian ini. Metode pengujian data penelitian ini berupa metode regresi panel dan penelitian ini menelaah data dengan memanfaatkan perangkat lunak analisis data statistik. Hasil terakhir dari penelitian ini menjelaskan bahwa gender, kepemilikan manajerial, kepemilikan keluarga, independensi dewan direksi, dan rapat dewan direksi tidak berpengaruh signifikan terhadap kinerja perusahaan. Terdapat variabel yang berpengaruh secara signifikan terhadap kinerja perusahaan yaitu: ukuran dewan direksi, umur perusahaan, ukuran perusahaan dan sektor bisnis perusahaan.
Analyzing project management trends in Indonesia: 2018-2023 international literature review Yopie, Santi; Febriana, Helen
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.1836

Abstract

Purpose: The purpose of this systematic literature review is to investigate the evolution of project management worldwide from 2018 to 2023, focusing on the integration of modern project management approaches and the challenges faced in the context of Industry 4.0. The review aims to bridge the gap between academic theory and industry practice in project management within the Indonesian landscape. Research methodology: A structured search was conducted through the Scopus platform, with inclusion and exclusion criteria applied to ensure relevance to the topic. The methodology involved evaluating articles for quality and relevance, extracting key information, and systematically organizing data for analysis. The review followed the PRISMA guidelines to ensure a rigorous and transparent approach. Results: The review revealed a growing need for adaptive project management practices in response to technological advancements and cultural nuances. Key findings include the importance of organizational culture, the role of authentic leadership, and the challenges of implementing sustainable community development. The study also highlighted the potential impact of Generation Z on the economic and political landscape. Limitations: The confinement of the literature search to articles from accredited international journals accessed through Google Scholar and categorized from Scopus 1 to Scopus 4, which may have excluded relevant studies. Additionally, the practical application of these insights in real-world settings was not extensively explored.   Contribution:  This review contributes to a deeper understanding of project management in Indonesia, offering insights into the challenges and opportunities within the field. It provides a foundation for future research and improved practices, emphasizing the need for project management professionals and scholars in Indonesia to explore innovative approaches and remain agile in the face of change.
Analysis of the Influence of Family Management, Family Ownership, Managerial Ownership, Institutional Ownership, Foreign Ownership and Family Involvement affect the Work Performance of Family Companies in Indonesia on the IDX Tanita, Greceila Veronica; Yopie, Santi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7187

Abstract

Business or business is an effort to improve the economy of a country. This is because the income of a country is obtained from the income of taxes paid by business people in that country. Business is a business carried out by individuals, groups, organizations or even families who carry out an effort to generate added value for the business actors themselves. The research source data use historical data or research that uses external data archives of financial statements in the company's past (Indriantoro & Supomo, 2013). The coefficient of determination (adjusted R2) from the study is still minimal, namely 0.02% for ROA, 41.31% for ROE and 6.25% for Tobin's Q, which means the test variable cannot describe the dependent variable in this study.  
Effect of Good Corporate Governance and Gender Diversity on Earnings Management in Indonesia Yopie, Santi; Chandrawati, Meliesa
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8591

Abstract

Purpose - The goal of this study is to ascertain the major impact of gender diversity and good corporate governance on earnings management. Research Method - In this study, sampling was done using a purposive sampling technique. Findings - The results of hypothesis testing show that the variables of independent commissioners have a negative effect on earnings management. Implication - The research sample can be expanded by adding various sectors, adding independent variables that can better explain earnings management.
DIGITAL TRANSFORMATION IMPACT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL TURBULENCE Wati, Erna; Winna; Yopie, Santi
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10197

Abstract

This study explores the link between digital transformation and sustainable performance, emphasizing economic and environmental outcomes while considering the moderating effect of technological turbulence. Data from 81 respondents reveal that digital transformation improves economic performance through dynamic capabilities like resource adaptation, process innovation, and agility. It also enhances environmental performance by promoting energy efficiency, waste reduction, and green innovations. However, advanced stages of digital transformation may face diminishing returns due to organizational inertia and the high resource demands of digital technologies. Technological turbulence amplifies both the opportunities and challenges, requiring companies in volatile environments to focus on adaptability and strategic alignment. The study highlights the importance of a phased, context-sensitive approach to digital transformation to avoid resource overuse and environmental harm. These findings offer practical insights for optimizing digital strategies to achieve long-term economic and environmental sustainability. Future research should address limitations such as sample size and context, while exploring additional moderating factors across diverse industries.
Co-Authors Chandrawati, Meliesa Desiani, Desiani erna wati Febriana, Helen Ilahi, Amanta Anugrah Lim, Angellyn Tanita, Greceila Veronica Winna Yundari, Yundari