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KEANEKARAGAMAN ETNIS DEWAN TATA KELOLA PERUSAHAAN REAL ESTATE INDONESIA Ilona, Desi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.145

Abstract

This study investigates the differences in board governance ethnic diversity between large and small real estate companies in Indonesia, a country known for its rich ethnic heterogeneity but lacking in inclusive representation within corporate leadership. Using a quantitative approach, the research examines ethnic diversity at both the supervisory board (SBED) and management board (MBED) levels. An observation of 364 real estate companies listed on the Indonesia Stock Exchange from 2004-2017, comprising 317 large and 47 small firms—was analyzed based on publicly available board composition data. Independent samples t-tests reveal a statistically significant difference in SBED between large and small companies, with smaller firms exhibiting higher ethnic diversity (p < 0.001, Cohen’s d = 0.464). However, no significant difference was found in MBED across firm sizes. The findings suggest that organizational size plays a critical role in shaping ethnic representation at the supervisory board level, likely due to differing governance structures and recruitment practices. These results have practical implications for corporate policy, particularly in encouraging inclusive governance practices in larger firms. The study highlights the need for greater transparency in diversity reporting and provides a foundation for future research on ethnic inclusivity in Indonesia’s corporate sector.
KEANEKARAGAMAN KUALIFIKASI ORGAN TATA KELOLA PERUSAHAN SEKTOR PERTAMBANGAN INDONESIA Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 1 (2024): Bussman Journal | Januari - April 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i1.455

Abstract

This study employs a quantitative research method using secondary data from nine mining companies listed on the Indonesia Stock Exchange over the period 2004–2017. The research aims to investigate the relationship between capital structure—specifically leverage levels—and the qualification diversity of both supervisory and management boards. Board qualification diversity is measured based on educational background and professional experience, while leverage is calculated using the debt-to-asset ratio. Companies are grouped into high-leverage and low-leverage categories based on the median split method. Descriptive statistics are used to understand the general characteristics of the data, while independent samples t-tests are applied to examine whether there are statistically significant differences in board qualification diversity between the two leverage groups. Additionally, effect sizes (Cohen’s d, Hedges’ correction, and Glass’s delta) are computed to assess the magnitude of the differences. Statistical analyses are conducted using SPSS software, with a significance threshold of 0.05. This methodological approach allows for a robust comparison of how capital structure may be associated with variations in the composition and qualifications of corporate boards in the Indonesian mining industry
KUALITAS AUDIT SEBAGAI MEKANISME TATA KELOLA ESKTERNAL PADA PERUSAHAAN INDUSTRI KEUANGAN INDONESIA Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 2 (2024): Bussman Journal | Mei - Agustus 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i2.456

Abstract

This study investigates the effect of audit quality, as proxied by Big 4 audit firm affiliation, on the financial performance of finance companies. Using a sample of 27 finance firms listed on the stock exchange over the period 2004 to 2017, the study examines differences in performance indicators between companies audited by Big 4 and non-Big 4 firms. Four key financial indicators are analyzed: Return on Assets (ROA), Return on Sales (ROS), Tobin’s Q (TQ), and Stock Return (SR). Descriptive statistics, independent samples t-tests, and effect size analyses (Cohen’s d, Hedges’ correction, and Glass’s delta) are employed to assess both statistical and practical significance of differences. The results show that companies audited by Big 4 firms have significantly higher Return on Sales, suggesting a link between audit quality and operational profitability. While ROA and TQ show favorable averages for Big 4-audited firms, the differences are not statistically significant. For stock return, only Glass’s delta indicates a significant effect, favoring non-Big 4 firms. These findings imply that Big 4 audit firms contribute to improved internal financial performance, particularly in sales profitability, although they do not consistently impact market-based outcomes. This study contributes to the literature on audit quality and corporate performance, especially in the context of the finance industry. However, the findings are subject to limitations, including the relatively small sample size and industry-specific scope. Future research is encouraged to expand the sample, update the time period, and incorporate broader measures of audit quality.
KAJIAN RESIKO PERUSAHAAN DARI PERPEKSTIF CORPORATE GOVERNANCE Prastya, Dwi; Zaitul , Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.469

Abstract

This study aims to examine the influence of corporate governance mechanisms on corporate risk. The corporate governance variables used include the size of the board of commissioners, institutional ownership, audit committee size, and audit quality. In addition, this study also uses variable earning management. The research data uses a quantitative approach with a panel data regression analysis method on banking companies listed on the IDX for the 2023–2024 period. The results of the study show that the size of the board of commissioners has a positive effect on the company's risk. In addition, institutional ownership and audit quality have a negative effect on company risk. These findings are expected to make a theoretical contribution to the corporate governance literature and practical implications for regulators and bank management in reducing risk through effective governance
PERAN KUALITAS AUDIT DAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ANTARA KARAKTERISTIK KOMITE AUDIT DAN MANAJEMEN LABA Nurmawati, Ulmi; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.470

Abstract

Earnings management is the act of managing financial statements related to earnings over several periods. In companies, earnings management plays a very important role in maintaining the company's condition by regulating and managing its financial statements so as to increase investor confidence. The purpose of this study is to determine the effect of audit committee characteristics, such as audit committee independence, audit committee size, and audit committee expertise, on earnings management with audit quality and financial performance as moderating variables in the building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Based on the selected sample criteria, there were 80 observations and 20 company samples to fulfill the research objectives. Discretionary accruals were used as a proxy to assess earnings management. The results of the study indicate that the independence of the audit committee affects earnings management. Meanwhile, the size and expertise of the audit committee do not affect earnings management. The interaction variable results show that audit quality can moderate the effect of audit committee independence on earnings management, and audit quality can moderate the effect of audit committee size on earnings management.
PERAN DEWAN KOMISARIS INDEPENDEN DAN KERAGAMAN BUDAYA DEWAN KOMISARIS MEMODERASI HUBUNGAN ANTARA KEBERAGAMAN GENDER DEWAN KOMISARIS DAN PENGUNGKAPAN ESG Fauzan, Muhammad; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.471

Abstract

This study aims to empirically examine the effect of gender diversity on the board of commissioners on ESG disclosure, with cultural diversity and independent commissioners as moderating variables, and three control variables, namely leverage, firm size, and firm age, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2023–2024, using a purposive sampling method. A total sample of 42 companies was obtained. The type of data used in this study is secondary data obtained from www.idx.co.id and company websites. The data were analyzed using SPSS and Gretl software. The empirical findings of this study provide evidence that gender diversity on the board of commissioners has a negative effect on ESG disclosure. Cultural diversity and independent commissioners do not have a negative effect on ESG disclosure. Gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by cultural diversity. Furthermore, gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by independent commissioners
PENGARUH STRATEGI BISNIS TERHADAP KINERJA USAHA KECIL KULINER KEMASAN: SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERASI : THE EFFECT OF BUSINESS STRATEGY ON SMALL CULINARY ENTERPRISES PERFORMANCE: MANAGEMENT CONTROL SYSTEM AS A MODERATING VARIABLE Zaitul, Zaitul; jayanti , Chesren putri; Yasni, Delvi Okti; Wahyuni, Anggela; Rifa, Dandes; Ilona, Desi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.582-598

Abstract

This study investigates the relationship between business strategy and small culinary enterprise performance. Besides, this study also examines the role of management control systems as moderating variables between business strategy and the performance of small enterprises. Thirty small culinary enterprises are participating in this study. This study uses the primary data collected through a survey. There are three types of variables in this study: dependent variable (performance), independent variables (business strategy) and moderating variables (management control system). Small Enterprise performance has twelve items. Business strategy is divided into two variables: cost leadership strategy and differentiation strategy and these variables have seven items each. Like business strategy, a management control system (MCS) also has two types of variables: diagnostic MCS and interactive MCS. These variables have five items for each. This study uses the structural equation model (SEM-PLS) by applying smart-pls. The result shows that only one hypothesis was accepted: a significant positive relationship between cost leadership strategy and small enterprise performance. Theoretically, this study contributes to the resources-based theory. This finding can be used to improve small enterprise performance by implementing a low-cost strategy
PENGARUH CORPORATE GOVERNANCE TERHADAP TRIPLE BOTTOM LINE REPORTING Datillah, Rahmat; Zaitul, Zaitul; Ilona, Desi
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.952

Abstract

The importance of the triple bottom line (TBL) concept has been debated among academicians and practitioners. The discussion about the extent of implementing these sustainable initiatives and what factor determines its reporting. Corporate governance is one of the influencing factors of TBL reporting. However, limited studies investigate corporate governance's role in TBL reporting, especially utilizing data from different continental European corporate governance systems like Indonesia. Therefore, this paper investigates the effect of the commissioner board size and gender on TBL reporting using the coal-mining industry. In addition, this study also collected the company's characteristic data and included it in the research model to maintain the model specification error. Twenty coal mining company has participated in this study. The analysis of multivariate regression is employed, and the finding indicates that there is no corporate governance role proxied by the size and gender of the commissioner's board. However, profitability is positively related to all dimensions of TBL. In addition, the TBL (social and environmental) is influenced positively by the company size. This study has practical and theoretical implications and is discussed in detail. Keywords: Triple Bottom Line, Board Of Commissioners’ Size, Existence Of Women
KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Saputra, Dede Yudha; Zaitul, Zaitul; Mahendri, Meihendri; Yulistia Muslim, Resti; Ilona, Desi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.959

Abstract

Audit report lag is an important aspect of accounting quality. However, there is a lack of previous studies investigating why companies have auditors sign financial reports late; others need less time to do so. This study determines the factors affecting the audit report lag from a corporate governance perspective during COVID-19. In addition, the role of audit quality as a moderating variable between corporate governance and audit report lag is also rare. Ninety-seven publicly listed companies participated in this study. The secondary data from 2019 to 2021 were involved. Agency theory is applied to explain the phenomenon. Moderated regression analysis is applied to gain the result. The result shows that audit tenure significantly affects the audit report lag. In addition, audit quality plays a moderating variable between board size and audit report lag. Hence, audit quality also moderates the relationship between audit tenure and audit report lag. The research has practical implications for reducing audit tenure by reducing auditing report lag. In addition to practical implications, this research also implies the theory where the results of this research can be explained by the agency theory in which to improve the quality of accounting information through the timely submission of financial reports and to shorten the time of signing an audit opinion through the governance mechanisms. Keywords: Size Of The Board Of Commissioners; Board Commissioner Meeting Frequency; Audit Tenure; Audit Opinion; And Audit Quality; Audit Report Lag
ANALISIS KEPUASAN SERVICESCAPE PASAR TRADISIONAL Tela, I Nengah; Wongso , Jonny; Ilona, Desi; Zaitul
JURNAL REKAYASA Vol. 12 No. 2 (2022): Jurnal REKAYASA
Publisher : Fakultas Teknik Sipil dan Perencanaan. Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37037/jrftsp.v12i2.140

Abstract

Servicescape pada fasilitas umum telah menjadi perhatian antara akademisi dan praktisi, baik pengelola fasilitas tersebut, maupun perencana seperti arsitektur. Servicescape bangunan, seperti pasar dapat mempengaruhi sikap, minat dan prilaku pembeli. Penelitian terdahulu telah menginvestigasi servicescape pada objek bangunan dan kawasan wisata. Namun, penelitian sebelumnya gagal memberikan perhatian servicescape pada pasar tradisional. Penelitian ini mendeskripsikan kepuasan pedangang terhadap servicescape pasar tradisional di Painan, Kabupaten Pesisir Selatan. Selain itu, penelitian ini juga mengjawab apakah kepuasan atas komponen servicescape berbeda antara sampel: jenis kelamin dan tingkat Pendidikan responden/pedagang. Enam puluh lima pedagang berpartisipasi dalam penelitian ini. Metode data deskriptif dan komparatif digunakan untuk mencapai tujuan tesebut. Hasil penelitian menunjukan bahwa pedagang tidak puas dengan servicescape pasar tradisional Painan. Selanjutnya, hasil beda antara sampel laki-laki dan perempuan menunjukan tidak ada perbedaan kepuasan atas servicescape pasar tradisional. Namun, hasil beda untuk sampel tingkat Pendidikan mengindikasi kepuasan atas komponen servicescape pasar tradisional (kenyaman dan keamanan) berbeda antar sampel dengan tingkat Pendidikan yang berbeda. Penelitian bermanfaat bagi pihak yang berkepentingan pasar untuk merencanakan revitalisasi pasar menjadi pasar modern. Penelitian ini memberikan sumbangan pada literatur servicescape dengan objek yang unik yaitu pasar tradisional.