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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 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
Ilona, Desi
Universitas Putra Indonesia YPTK
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

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Board Diversity and Government Link Company Performance: the Case of Emerning Country Alberty, Putri; Zaitul, Zaitul; Puttri , Daniati; Ilona, Desi
Journal Markcount Finance Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i3.145

Abstract

The importance of board diversity to improve company performance has been documented by previous researhers. However, prior research failed to emphasise government link company. Therefore, this paper investigates the effect board diversity on performance of government link company in Indonesia. We use the supervisory board diversity since we have two tier Board in Indonesia corporate governance system. In addition, Board Diversity composed of four: tenure, age educational and gender diversity. The data is collected from the annual report and financial statement of the company. This kind of data was taken from Indonesia’s stock exchange website, company sites and other electronic sources. Board diversity is measured by Blau Index and firm performance is measured by four proxies: accounting performance (ROA and ROE), and market performance (Stock return and Tobin’s Q). The multiple regression analysis is applied to analyze the data.  this study reveals that there is no effect of the board diversity on performance of government link company except board gender diversity for Tobin’s Q model. In addition, one control variable (company leverage) consistently for all models has a significant effect on company performance. This study has practical and theoretical implications, and it has been discussed in the paper. We suggest to the future investigator to add the research samples and consider other board diversity as factors affecting performance.
KEANEKARAGAMAN PENGALAMAN DEWAN TATA KELOLA PERUSAHAAN TRANSPORTASI INDONESIA Ilona, Desi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (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.v4i1.144

Abstract

This study investigates the differences in board experience diversity between transportation companies with high and low growth in Indonesia. Board experience diversity—both at the supervisory board (SBExD) and management board (MBExD) levels—is considered a critical element of corporate governance, influencing strategic decision-making and organizational adaptability. Using a quantitative approach, the study analyzes data from nine publicly listed transportation firms for fourteen years (2004-2017), divided based on company growth performance. Independent samples t-tests reveal no statistically significant differences in SBExD and MBExD between high-growth and low-growth firms, suggesting that board experience diversity may not directly differentiate growth performance in the transportation sector. Effect size analyses also indicate small to negligible practical differences across groups. These findings imply that while board experience diversity remains important for governance quality, its impact may be moderated by other organizational or industry-specific factors. The study highlights the need for broader governance reforms and deeper investigations into contextual variables influencing board effectiveness. Limitations include the reliance on secondary data and cross-sectional design, prompting future research to adopt longitudinal and multi-sectoral approaches to better understand the dynamic role of board diversity in corporate performance.
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
Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anggela Wahyuni Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azwa Maqfira Chesren putri jayanti Dandes Rifa Dandes Rifa dandes rifa Dandes Rifa, Dandes Delvi Okti Yasni 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 Junaidi Junaidi Maharani, Shinta Dea 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 Selvi Yona Sari Shamharir Abidin Siti Naziyatul Ulfa Tela, I Nengah Titah Fadhilah Harahap Titami Seprianti Wongso, Jonny Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul , Zaitul Zaitul Zaitul Zaitul, Zaitul