Articles
<![CDATA[Accounting Standard, Corporate governance, and accounting quality ]]>
<![CDATA[zaitul, zaitul]]>;
<![CDATA[Puttri, Daniati]]>;
<![CDATA[Novianti, Neva]]>;
<![CDATA[ilona, desi]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v12i2.28698
<![CDATA[Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper.  Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel. ]]>
<![CDATA[The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure ]]>
<![CDATA[Yesi Fitri Yuwanita]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[selvi Yona Sari]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30656/jak.v7i2.2095
<![CDATA[The purpose of this study is to determine the effect of company size, profitability and growth opportunity on capital structure. The research object used was a publicly listed company listed on the Indonesia Stock Exchange in 2016-2018. This study uses a random sampling technique in determining research samples. The number of companies selected as samples in this study were 363 companies from 656 publicly listed companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data. The data analysis method used in this study is panel data regression analysis. The results of this study indicate that simultaneously the size of the company (Size), profitability (ROA) and growth opportunity (GO) with liquidity (CR) as a control variable has a significant effect on capital structure. The size of the company (Size) and growth opportunity (GO) does not significantly influence the capital structure (DER), and profitability (ROA) has a negative and significant effect on the Capital Structure (DER). While liquidity (CR) has a negative and significant effect.]]>
<![CDATA[Management Boards and Indonesia's Company Innovation Performance ]]>
<![CDATA[Desi Ilona]]>;
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Eugene Okyere Kwakye]]>
<![CDATA[ Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 9 No 2 (2021): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed) ]]>
Publisher : <![CDATA[Faculty of Economics, State University of Jakarta. ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21009/JPEB.009.2.4
<![CDATA[This study aims to investigate the influence of the management board's characteristics on company innovation performance. Management board characteristics are female in the management board, education background, and Chinese ethnicity in the management board. Resources dependency theory is applied to understand the research phenomena. Using 109 companies listed in the Indonesian stock market, multivariate regression analysis was employed. This study also employed five control variables: family ownership, foreign ownership, company profitability, company leverage, and company size. The result shows that female in management board is negatively related to innovation performance. Besides, family ownership, company profitability, company leverage, and company size positively affect innovative performance.]]>
<![CDATA[Fresh Fish Consumption Behaviour in Padang City, Indonesia ]]>
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Zaitul Zaitul]]>
<![CDATA[ ECSOFiM (Economic and Social of Fisheries and Marine Journal) Vol 7, No 2 (2020): ECSOFiM April 2020 ]]>
Publisher : <![CDATA[Faculty of Fisheries and Marine Science, Brawijaya University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.ecsofim.2020.007.02.06
<![CDATA[The fresh fish consumption behaviour has been attracting the previous researchers. Unfortunately, few studies based on Indonesia were held by the researchers. Due to the lack of the previous study, the purposes of the study are to investigate the influence of attitudes, control of perceived behaviour, and subjective norm on intention to consume fish, and to examine the relationship of the fish consumption intention with consumption behaviour. The study applies plan behaviour theory to understand the raised phenomena in this paper. The number of respondents participated in this study is fifty-five. SEM-PLS is used to analysis data supported by assessment of measurement and structural model as the smart-pls procedure. The results indicate that there is a positive effect of attitude toward behaviour on intention to consume fish. Besides, fish consumption intention also has a significant association with consume behaviour. However, the effect of the norm and control of perceived behaviour on fish consumption intention is not significant. This finding confirms the theory of plan behaviour. Practically, this finding shows implicitly that to increase the fish behaviour consumption, the intention to consume fish and attitude toward fish consume behaviour should be increased.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap Innovation Performance ]]>
<![CDATA[Muhammad Pondrinal]]>;
<![CDATA[Rozi Destian]]>;
<![CDATA[Hanna Pratiwi]]>;
<![CDATA[Desi Ilona]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v8i1.5424
<![CDATA[his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.]]>
<![CDATA[The Influence of Ownership on Capital Structure Of Companies Listed In Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Desi Ilona]]>;
<![CDATA[Titami Seprianti]]>;
<![CDATA[Hilda Mary]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 1 (2021): January 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35134/jbe.v6i1.10
<![CDATA[The purpose of this research is to analyze the effect of foreign, institutional, and family ownership on capital structure. The two control variables include company size and profitability, while the secondary data were obtained from the financial firm, and 2014-2018 annual report. Sampling technique by using total sampling method. A total of 197 companies listed on the Indonesia Stock Exchange (IDX) were sampled. Data analysis by used descriptive analysis, classic assumption test and pane data regression. The results showed that foreign, institutional, and family ownerships have no significant effect on capital structure. However, firm size and profitability have positive and negative significant effects on capital structure, respectively.]]>
<![CDATA[The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance ]]>
<![CDATA[Rifki Putra Ananda]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Anita Ade Rahma]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 2 (2021): May 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35134/jbe.v6i2.17
<![CDATA[This study aims to determine the effect of ethnic, gender and qualification of the board of directors on company performance. Two control variable are quality audit and company age. The sample in this study was taken random at the companies listing on the Indonesia Stock Exchange, which were 266 companies with a study period of 7 years from 2011-2017. Data analysis by used panel data regression. The results of this study indicate that gender has a negative and significant effect on company performance, while ethnic and qualification have no significant effect on company performance. Quality audit and company age have no significant effect on company performance.]]>
<![CDATA[The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance ]]>
<![CDATA[Anita Ade Rahma]]>;
<![CDATA[Titah Fadhilah Harahap]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Febri Aldi]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 1 (2021): January 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35134/jbe.v6i1.49
<![CDATA[This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).]]>
<![CDATA[The Moderating Effect of Management Control Systems on the Strategy-Performance Relationship in Indonesian Construction Companies ]]>
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Elfiswandi Elfiswandi]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 1 No. 1 (2016): May 2016 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35134/jbe.v1i1.57
<![CDATA[This study is aimed to explore the effect of Management Control System (MCS) on the relationship betweenbusiness strategy and construction company performance. Most of prior studies on business strategy andmanagement control system interaction have been done using non-construction companies. This study usesseventy three (73) construction companies in Padang city (Indonesia). The data is gathered through surveyusing questionaire. Moderated Regression Analysis (MRA) is employed using SPSS software. Furthermore,this paper finds that when management control system include in the model, there is an increasing in modelfeasibility and power. However, management control system does not play as moderating variable betweenbusiness strategy and construction company performance. This finding is inconsistent to prior studiesconcluding that management control system strengthens the relationship between strategy and performance.]]>
<![CDATA[Investigating the Village-based Tourism Economic Impact ]]>
<![CDATA[Desi Ilona]]>;
<![CDATA[Z Zaitul]]>;
<![CDATA[Neva Novianti]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35134/jbe.v7i1.70
<![CDATA[Many studies have been documented that tourism economic impact is a determinant of community support toward tourism development. However, there is a lack of study investigating tourism economic impact on village-based tourism. This study investigates the relative important index of the item offered by previous literature. Besides, this study also examines different means from different respondents: gender, education, and age. Forty-seven respondents have participated in this study. The validity and reliability test is run before the items are ranked using the relative important index (RII). Mann-Whitney U test has applied any difference of means value between woman and man. Moreover, the Kruskal-Wallis test is employed to determine any difference of means value among different levels of respondent education. The result shows that all items are valid and reliable. This study concludes that the first rank is variable 1 (village-based tourism increased job opportunities for village communities) with a relative important index of 0.898. Besides, six items have no mean value difference between man and woman, except for variable 5 (village-based tourism given economic benefit to village people). Its asym significance of Mann-Whitney U asym significance is lesser than 0.05. Further, respondent education and age category also have no difference in mean value using the Kruskal Wallis test. This study implies that the tourism economics impact for village-based tourism can be used for further studies.]]>
