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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Journal Markcount Finance e-Jurnal Apresiasi Ekonomi JBIAM

Ilona, Desi

Universitas Putra Indonesia YPTK

Author-ID : 1466979

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 41 Documents Claim Missing Document

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Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

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 Indonesiaâ€™s company.

Attributes of The Supervisory Board In Enhancing Innovation Performance Desi ilona; Desi Permata Sari; Messy Wisandra; Zaitul Zaitul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1952

Supervisory board’s attribute as determinants of innovation performance has been investigated by previous research using a one-tier board system, such as in the US and UK. There is limited evidence in such a study in continental European corporate governance systems, such as Indonesia. A study using data from Indonesia with a unique two-tier board system may enrich the corporate governance literature. This study explores the supervisory board’s attributes in enhancing a company's innovation performance by using gender, tenure, and foreigners. The agency theory is applied to this study. The purposive sampling method was used to obtain data from 222 companies listed on IDX from 2014-2018. Using multivariate analysis, the result showed that gender and foreign supervisory board have no significant impact in enhancing better Company's innovation, with the ability to create better performance. However, the supervisory board's tenure has a significant positive relationship with innovation performance. Hence, the company size negatively influences innovation performance. This study has practical and theoretical implications, and they discuss in detail in the paper.

SUPERVISORY BOARD DIVERSITY AND POLITICALLY CONNECTED COMPANIES PERFOMANCE Desi Ilona; Zaitul Zaitul; Eugene Okyere-Kwakye; Rina Asmeri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.47675

Main Purpose - This study examines whether board diversity is lower in politically connected companies than in non-political affiliated companies and determines whether board diversity is less effective in a politically connected company.Method - Using 651 companies-years observation, the univariate analysis using the independent t-test and mean to see any significant difference of board diversity in the politically connected company vs non-connected companies. Besides, multiple regression analysis is employed to determine the effectiveness of board diversity in two types of companies. Main Findings – This study found that board diversity (national, gender, and experience diversity) is lower in politically connected companies, and there is a significant difference between these types of companies. Besides, board diversity is less effective in political companies than in non-political affiliated companies.Theory and Practical Implications - This study implies that politically connected companies should increase board diversity and its effectiveness to boost their performance. Theoretically, this study found that the resources dependent and agency theories are not sound in politically connected companies. Novelty – This study provides insightful discussion about whether board diversity is worthwhile in politically connected companies in the unique continental European corporate governance system, Indonesia, where there was little discussion from previous studies.

DOES "IS" INNOVATION DIFFUSION CONTRIBUTE TO THE NON-FINANCIAL PERFORMANCE OF THE VILLAGE GOVERNMENT? Zaitul Zaitul; Desi Ilona; Neva Novianti; Eugene Okyere-Kwakye
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13984

ABSTRACTThis research paper analyzes the Influence of IS innovation diffusion on the performance/ outcome of the village government. Besides this paper also determines the role of organizational support and technological advantage in determining performance. Finally, this study researched these variables as moderating between IS innovation diffusion and implementation. The primary data was collected through a survey and analyzed using the smart-pls. The result shows that the technological advantage is significantly associated with the performance of the village government. This finding contributes to the technology organization environment.ABSTRAKPenelitian ini menganalisis pengaruh difusi inovasi SI terhadap kinerja pemerintah desa. Selain itu, penelitian ini juga menentukan peran dukungan organisasi dan keunggulan teknologi dalam menentukan kinerja. Terakhir, penelitian ini juga meneliti variabel-variabel tersebut sebagai variabel pemoderasi antara difusi inovasi SI dan kinerja. Data primer dikumpulkan melalui survei dan dianalisis menggunakan smart-pls. Hasil penelitian menunjukkan bahwa keunggulan teknologi berpengaruh secara signifikan dengan kinerja pemerintah desa. Temuan ini secara teoritis berkontribusi pada technology organization environment.

PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Ayu Yulia Sari; Dwi Fitri Puspa; Novia Rahmawati; Desi ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment. This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee

PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT Mardiana Azizah; Zaitul zaitul; Herawati Mawardi; Desi Ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of audit risk and audit effort as mediating variables between women in audit committee are not evidenced. However, control variables partially have a direct relationship with audit fee.

Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS Zaitul; Melani Sri Wahyuni; Dandes Rifa; Desi Ilona
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.3246

This study aims to determine the effect of IFRS adoption on earnings quality with corporate governance variables as moderating. Sampling uses non probability with purposive sampling technique. 245 companies-years are used as samples. The data used is secondary. Data collection methods are obtained from annuals report on the website of Indonesia stock exchange (IDX), company websites and other electronic sources. Hypotheses are tested using moderate regression analysis (MRA). The results showed that i) IFRS adoption had no effect on earnings quality; 2) institutional ownership, managerial ownership and the board of commissioners do not affect earnings quality; 3) institutional ownership, managerial ownership and the board of independent commissioners cannot moderate the relationship of IFRS adoption and earnings quality.

Determinants and Consequences of Executive Compensation: The Case of Emerging Market Herifal Ikhsan; Zaitul zaitul; Desi Ilona; Dandes Rifa; Yunilma Yunilma
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1351

Executive compensation is an important aspect of corporate governance subject. This compensation is considered an internal mechanism of corporate governance. This adequate compensation reduces opportunistic executive behavior and minimizes agency problems and costs. Academicians and practitioners have given attention to this aspect. However, there is a lack of studies investigating executive compensation using different economic and corporate governance systems, such as in Indonesia. Therefore, this study investigates executive compensation's determinants and consequences using consumer goods companies. With 36 final samples or 144 observations, simple, logistic, and multivariate regression is employed. The result shows that social stigma does not affect executive compensation. However, women as chief executive directors have a negative effect on executive compensation. Hence, institutional ownership has a positive association with executive compensation. Of the three consequences proposed as executive compensation, only tax aggressiveness is the successful consequence. The other two consequences (company performance and financial reporting fraud) do not significantly relate to executive compensation. This finding has practical and theoretical implications, which are discussed in detail in the paper.

Foreign Direct Investment And Accounting Conservatism: IFRS Adoption As Moderating Variable Siti Naziyatul Ulfa; Zaitul Zaitul; Herawati Herawati; Mardiana Azizah; Desi Ilona
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1357

This study examines the effect of moderation in IFRS adoption on the relationship between Foreign Direct Investment (FDI) and accounting conservatism. The object of research is companies listed on the Indonesia Stock Exchange (IDX) mining sector. Seventeen companies were the final samples, and three hypotheses were tested in this study. This study also uses control variables: company age, size, and profitability. Hypothesis testing uses Moderate Regression Analysis (MRA) SPSS version 16.0. The results of this study indicate that (i) Foreign Direct Investment (FDI) has a positive effect on accounting conservatism, (ii) The adoption of IFRS does not affect accounting conservatism, and (iii) the Adoption of IFRS cannot moderate the relationship of Foreign Direct Investment (FDI) and accounting conservatism. For the control variable, only the profitability variable has a negative effect on accounting conservatism.

WOMEN REPRESENTATION AND STOCK LIQUIDITY Zaitul, Zaitul; Sandra, Viola Refina; Ilona, Desi; Yunilma, Yunilma; Hamdi, Mukhlizul
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

ABSTRACTThis study investigates the effect of women's representation in supervisory boards and stock market liquidity. Hence, this paper also determines the impact of women's representation in supervisory boards independent and women with a business education background in the supervisory board on stock market liquidity. Thus, four control variables are involved here: company size, company age, company leverage, and company profitability. Twenty-two publicly listed companies operated in Restaurant, hotel, and tourism sub-sector from the 2017-2018 period are used as research samples. The multivariate regression analysis is applied, and the secondary data is gathered from mutli-sources are analyzed using SPSS and Gretl. The finding shows a positive effect of women's representation in supervisory boards and stock market liquidity. In addition, women's representation in the supervisory board independent is positively related to stock market liquidity. Finally, the relationship between the women with business education backgrounds on the supervisory board and stock market liquidity is negatively documented. Hence, stock market liquidity is also positively related to firm size. Practical and theoretical inferences are discussed in the paper.Keywords: Women representation in the supervisory board, women representation in supervisory board independent, women with a business education background in the supervisory board, stock market liquidity

Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan hilda mary I Nengah Tela jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Pondrinal Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Puttri , Daniati Puttri, Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Shamharir Abidin Siti Naziyatul Ulfa Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul Zaitul Zaitul, Zaitul

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