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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer
Selano, Elysabet Christy Diandra
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Economics, Econometrics & Finance

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The Impact of Director’s Multiple Positions on Investment Efficiency Decisions Selano, Elysabet Christy Diandra
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13835

Abstract

There are differences in research results regarding the impact of a director’s busyness due to multiple positions, so this study aims to examine the relationship between director busyness and investment efficiency decisions from the perspective of the upper echelons theory. This study uses regression analysis and moderated regression analysis. The sample used is mining companies listed on the IDX in 2015- 2019. The results of this study indicate that they take sides on a reputation hypothesis, that a director who has more than one position at the same time influences the investment decisions that are made. However, when the complexity of the company is included in the regression model, it turns out that it can moderate the relationship between director busyness and investment efficiency decisions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015 Selano, Elysabet Christy Diandra; Tedjasuksmana, Budianto; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2542

Abstract

This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement.
Co-Authors Budianto Tedjasuksmana Rr. Puruwita Wardani