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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura EKSPANSI Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Nany Chandra Marsetio
Universitas Prasetiya Mulya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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AUDITOR SPESIALISASI INDUSTRI DAN EFEKNYA PADA MANAJEMEN LABA Nany Chandra Marsetio; Retno Yuliati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.228-245

Abstract

This paper presents the evidence regarding the relationship between auditor industry specialization and accrual earning management. Auditor industry specialization was measured by four continuous and four dummy variables. It was proxied by market share total asset, market share number of clients, the interaction between market share total asset and portfolio share, and interaction between market share number of clients and portfolio share. Earning management was proxied by accrual discretionary modified jones. Samples of this study were 1,668 nonfinancial firm-years listed in IDX during the 2012-2019 period. We restricted our study to clients of Big 10 auditors. Hypothesis testing used regression panel data. Fixed effect regression finds that auditor industry specialization proxied by market share total asset positively impacts earning management modified jones. The research contributes to the literature by highlighting the positive relationship between auditor industry specialists and earning management. This result was contradictive with previous findings make this become fruitful further research.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA S1 AKUNTANSI SEBAGAI AKUNTAN PUBLIK Vania Susanto; Jeremy Everrell; Nany Chandra Marsetio; Achmad Setyo Hadi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2627

Abstract

This research aims to examine the effect of compensation, variety of work experiences, marketability, high turnover, work environment, subjective norms, difficulty to pursue CPA certification, intention to pursue CPA certification, extensive travel and internship experiences on the career choice of undergraduate accounting students as public accountants using theory of planned behavior and motivation theory. The sample was collected by using purposive sampling, resulting in 155 undergraduate students from 3 private universities and 3 public universities in Java Island. Logistic regression analysis is used with the help of SPSS 26. Interviews as a triangulation is conducted to understand the results better. Results show that compensation, subjective norms and intention to pursue CPA certification have a positive influence while high turnover and extensive travel have a negative influence on the career choice of undergraduate accounting students as public accountants. The results of logistic regression also found that variety of work experiences, marketability, work environment, difficulty to pursue CPA certification and internship experiences have no influence on the career choice as a public accountant. This paper has important implications as a reference for future research, for the preparation of the accounting study program curriculum, as interview materials for the recruitment process, and for IAPI to socialize the CPA certification requirements. Keywords: career choice, public accountant, theory of planned behavior, motivation theory
The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms Viola, Belicia; Aryanto, Josephine; Marsetio, Nany Chandra; Yuliati, Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3435

Abstract

This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multiple regression analysis. The results show no relationship between the composition of female directors in both CRD coverage and quantity. Board size positively affects CRD coverage and quantity, while board age negatively affects those two types of CRD. However, board education does not influence CRD quantity and coverage. This study also indicates that board size and age substantially impact the level of risk disclosure. For investors, the board's age and size become an essential consideration in investment decisions related to risk information. While policymakers in Indonesia urgently need a further discussion of the implementation of guidelines to promote higher levels of risk disclosure among firms since the difference in the basis for disclosing risk will reduce the company's competitiveness in the same industry.
Dampak Pengembangan Kemasan terhadap Minat Beli Adrian N, Nikolaus Elvan; Agung, Angelia; Lison, Enrico; Lokita, Ivana; Prawira, Matthew Ethan; Luis, Richardo; Marsha, Qinthara; Chandra M., Nany
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.195-214

Abstract

MSME or micro, small, medium enterprise is a type of business that plays a very important role for Indonesia’s economy. Due to its large number, making sure that those businesses have decent performances will be a huge priority for the country in order to make a stable and active economy for its people. However, compared to businesses who carry out activities in big cities, there are also SMEs in rural areas who do not have the convenience and opportunities of those entrepreneurs with supporting facilities and knowledge. Which is why the group/writer, who’s a participant of the community development program, aims to provide assistance to MSMEs in the Cageur Village region in Kuningan in order to identify problems or constraints and try to formulate solutions so that the business’ performance increases. The results of mentoring showed that it had affected the business positively in various aspects such as improvements in marketing, operation and finance. The group focused on the discussion of analyzing the impact of product packaging development using several methods and found a correlation between the group’s improvisation on the business’ packaging and the increased interest of consumers buying the products.
Pengaruh Kualitas Manajemen Risiko terhadap Kinerja Keuangan Bank Umum Zefanya, Erlynne Anthony; Lokita, Ivana; Kristamuljana, Sammy; Marsetio, Nany Chandra; Adelina, Yang Elvi
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.200-221

Abstract

Sesuai dengan Peraturan Otoritas Jasa Keuangan sejak tahun 2016 industri perbankan telah menerapkan manajemen risiko bersama-sama dengan penerapan tata kelola bagi bank umum. Bertolak dari keinginan mengetahui hubungan antara kualitas manajemen risiko dan kinerja keuangan bank penelitian ini diadakan. Penelitian dilakukan dengan metode kuantitatif menggunakan data finansial dan non finansial Bank Umum yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2022, dengan sumber utamanya adalah Laporan Tahunan bank. Perbedaan antara masa sebelum dan setelah pandemi COVID-19 juga diteliti. Secara keseluruhan diperoleh 36 sampel perusahaan bank yang layak diteliti, yang diseleksi dengan teknik purposive sampling dan melibatkan total 180 data observasi. Hasil penelitian memperlihatkan bahwa secara praktis variabel penyusun kualitas manajemen risiko berkaitan dengan tata kelola dan budaya tidak menunjukan pengaruh signifikan terhadap kinerja keuangan bahkan beberapa variabel berpengaruh negatif. Temuan ini menyarankan bahwa penerapan manajemen risiko memang dimaksudkan untuk memitigasi risiko dan tidak berhubungan langsung dengan kinerja keuangan bank.
Pengaruh Tanggung Jawab Sosial dan Lingkungan terhadap Penghindaran Pajak Wibawa, Marcella Mega; Setia, Angeline; Marsetio, Nany Chandra
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.2.155-169

Abstract

This research aims to determine whether or not there is an impact of social and environmental responsibility costs on corporate tax avoidance in companies listed on the IDX from 2020 to 2023. Considering the widespread disclosure of CSR accompanied by news related to tax avoidance in Indonesia, that makes this topic interesting to be researched. This research uses quantitative data with cross section and time series data. The data taken are companies registered on the IDX from 2020 to 2023 from all industries except the financial industry which specifically discloses overall CSR costs, resulting in a total of 136 companies. The results of the research state that CSR costs negatively affect tax avoidance with the BTD proxy as seen from the significance results of the regression tests carried out. The small number of companies that disclose CSR costs and the short research time are the limitations in this research. Overall, it is hoped that this research will provide benefits for company management, regulators or government, academics and researchers themselves.
Intellectual Capital and Company Performance Moderated by Board of Directors Characteristics Fayola, Berlynn; Fu, Morgan; Rijanto, Arief; marsetio, nany chandra
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.28445

Abstract

Purpose: This study aims to determine the effect of intellectual capital (IC) on company performance. In addition, this study also examines the role of board characteristics as moderation of intellectual capital on firm performance. Methodology/approach: The sample consists of 140 non-financial companies listed on IDX during 2015–2019. The data analysis technique used in this research is panel data regression analysis. Findings: The results show that intellectual capital is able to affect the company's performance on ROA, ROE, and TQ. Board characteristics through the Education Level and Board Size proxy are found to not be fully capable of moderating the relationship between IC and firm performance, while the gender proxy is found to be unable to moderate the relationship between IC and company performance. Practical implications: The efficiency of intellectual capital can have an impact on improving the company's performance. The characteristics of the board become an important factor that strengthens the influence of IC on improving the company's performance. Originality/value: The research contribution is measuring the effect of IC on market-based company performance. Furthermore, adding the effects of corporate governance that are measured by board characteristics as moderating variables strengthens the relationship between IC and company performance.
Co-Authors Achmad Setyo Hadi Adrian N, Nikolaus Elvan Agung, Angelia Aprilia, Audrey Winona Arief Rijanto Aryanto, Josephine Fayola, Berlynn Febriany, Renita Fu, Morgan Jeremy Everrell Lison, Enrico Lokita, Ivana Luciana Haryono Luis, Richardo Marsha, Qinthara Prawira, Matthew Ethan Retno Yuliati Sammy Kristamuljana Setia, Angeline Vania Susanto Viola, Belicia Wibawa, Marcella Mega Yang Elvi Adelina Zefanya, Erlynne Anthony