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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Journal of Economics, Business, and Government Challenges Jurnal Riset Akuntansi Politala Akuntansi dan Teknologi Informasi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Riesanti Edie Wijaya
Universitas Surabaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Audit Fee, Auditor Choice, dan Pengaruh Shareholder: Studi Pada Perekonomian yang Didominasi Perusahaan Keluarga Bella Prisilla; Riesanti Edie Wijaya; Eko Pudjolaksono
CALYPTRA Vol. 8 No. 2 (2020): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Abstrak-- Penelitian ini bertujuan untuk mengetahui preferensi auditor dari perusahaan keluarga serta pembayaran audit fee yang dilakukan. Hasil penelitian menunjukkan bahwa perusahaan keluarga berpengaruh negatif signifikan terhadap audit fee. Selain itu, perusahaan keluarga juga berpengaruh positif signifikan terhadap auditor choice. Dari situ, dapat disimpulkan bahwa perusahaan keluarga membayarkan audit fee yang rendah dan memilih auditor berkualitas tinggi atau Big 4. Sehingga, terdapat perbedaan yang signifikan antara audit fee dan permintaan kualitas audit perusahaan keluarga dengan perusahaan non keluarga. Kedua hal ini mengimplikasikan bahwa mendukung supply side perspective, keluarga dianggap dapat memantau kondisi internalnya secara lebih baik, dan oleh karena itu kontrol keluarga dalam perusahaan keluarga masih sangat besar. Selain itu, mendukung signaling theory, perusahaan keluarga ingin mensinyalkan tata kelolanya yang baik pada pemegang saham. Yang oleh karena itu, walaupun kecil, saham dari pemegang saham minoritas masih dibutuhkan oleh perusahaan keluarga untuk keberlangsungan perusahaannya. Kata Kunci: Perusahaan Keluarga, Biaya Audit, Pilihan Auditor, Teori Sinyal, Perspektif Supply Side, Teori Agensi Abstract-- This study aims to determine the auditor preferences of a family firm and their payment of audit fee. The results show that family firm have a significant and negative effect on audit fees. Family firm also have a significant and positive effect on auditor choice. So, it can be concluded that family firm pays a low audit fee and chooses a high-quality auditor or Big 4. Thus, there is a significant difference between the audit fee and the demand for audit quality of family firm with nonfamily firm. Both of these imply that supporting the supply side perspective, family are considered to be able to monitor their internal conditions better, and therefore family control in family firm is still very large. Other than that, in support of signaling theory, family firm wants to signal their good governance to shareholders. Which is why, even though it’s small, the shares of minority shareholders are still needed by the family firm for the sustainability of the firm. Keywords: Family Firm, Audit Fee, Auditor Choice, Signaling Theory, Supply Side Perspective, Agency Theory
Hubungan Kepemilikan dan Kinerja Keuangan pada Perusahaan Cindy Radinca; Riesanti Edie Wijaya
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1285

Abstract

This study aims to determine the effect of capital structure on firm financial performance. This research method uses a quantitative approach. The object of this research is manufacturing firm sector consumer goods industry listed on the Indonesia Stock Exchange in the period 2013-2017. The sample used in this research is 130 years- firms. The dependent variable used is firm performance as measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable used is capital structure as measured by debt ratio or debt to total asset ratio. And, the control variable used is asset turnover, age of firm, and growth opportunity. The results of this study indicate that the capital structure has a negative relationship and significant on firm performance. This result can be supported by trade-off theory and agency theory. Control variable asset turnover has a positive relationship and significant on firm performance, the age of firm has a positive relationship and significant on firm performance, and growth opportunity has a positive relationship and non-significant on firm performance
KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE Riesanti Edie Wijaya
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.097 KB) | DOI: 10.26905/jkdp.v13i3.1088

Abstract

Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rms operations without any legal requirement (Fishman and Hagerty, 1997).Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level.
Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan Angela Desiyanti Pangestu; Riesanti Edie Wijaya
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, the various studies produce inconsistent results one another. These studies take an Indonesia stock exchange setting with the market value and the financial performance as a measure of the success of the company. The result of this research shows that the disparity between human capital and structural capital in creating value added for the company.
Does the Market Respond to Management Aggressiveness? Agatha Jane Kristabel; Riesanti Edie Wijaya
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p26-40

Abstract

This study aims to examine market behavior towards management aggressiveness from the perspective of screening theory. Screening theory assumes that the market has limited information on companies. This study uses 852 companies taken from companies listed on the IDX from 2016 to 2018. This study provides empirical evidence about the response of capital markets to management aggressiveness. Over-aggressive management is very dangerous for the company. For this reason, the researcher also examines whether the board of commissioners, foreign institutional ownership, and the presence of auditors are capable of improving market response to management aggressiveness. The results provide evidence that the market does not respond to management aggressiveness. It  means that the screening theory is able to explain that the market does not consider whether management is aggressive or not in making their investment decisions. However, the existence of foreign institutional ownership as well as the existence of auditors is something that is considered by the market. The market has responded positively to their existence in suppressing management aggressiveness. Thus, Screening theory proves that the market has limited information about company management. However, they require different information from that provided by management in making strategic decisions.
Dukungan IFRS pada FDI dalam Peningkatan Kemakmuran Negara Riesanti Edie Wijaya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.994 KB)

Abstract

AbstractThe purpose of this study is to investigate the role of IFRSapplication in economic welfare. Based on macroeconomics datafrom World Bank, the regression analysis was used to observe therelationship between IFRS and FDI. The IFRS fail to entice FDIflow in Indonesia. Unfortunately, the financial reporting qualityhas not increased yet by IFRS application. Furthermore, IFRS failto lessen the risk of doing business in Indonesia. FDI investmentsare not intended for transferring technology and knowledge. Tosum up, FDI potentially become a burden for the economic welfare.AbstrakTujuan dari penelitian ini adalah untuk menyelidiki peran aplikasi IFRS dalam kesejahteraan ekonomi. Berdasarkan data makroekonomi dari Bank Dunia, analisis regresi digunakan untuk mengamati hubungan antara IFRS dan FDI. IFRS gagal untuk memikat aliran FDI di Indonesia. Sayangnya, kualitas pelaporan keuangan belum meningkat dengan aplikasi IFRS. Selanjutnya, IFRS gagal mengurangi risiko berbisnis di Indonesia. Investasi FDI tidak dimaksudkan untuk mentransfer teknologi dan pengetahuan. Singkatnya, FDI berpotensi menjadi beban bagi kesejahteraan ekonomi.
Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela Irma Prawita Sari; Yie Ke Feliana; Riesanti Edie Wijaya
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.289 KB) | DOI: 10.24123/jati.v7i1.1927

Abstract

Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.
MEKANISME PEMANTAUAN YANG EFEKTIF DALAM KONDISI FINANCIAL DISTRESS Riesanti Edie Wijaya; Wikko Kris Hermanda
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 2 (2022): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.2.2022.53-68

Abstract

This study aims to explain how effective the monitoring mechanism works in conditions of financial distress. Two types of monitoring mechanisms were explored in the study namely: corporate governance and ownership monitoring mechanisms. This study uses 294 companies listed on the Indonesia Stock Exchange for 3 years. This study uses binary logistic regression to analyze the empirical data. The results of the data processing show that only the size of the board of commissioners and gender diversification can help companies deal with economic downturns. This study implies that agency theory is superior to resource dependence theory which explains that board size can optimize board performance. Abstrak Studi ini bertujuan untuk menjelaskan seberapa efektif mekanisme pemantauan bekerja dalam kondisi financial distress. Dua jenis mekanisme pemantauan dieksplorasi dalam studi yakni: tata kelola perusahaan dan mekanisme pemantauan kepemilikan. Penelitian ini menggunakan 294 perusahaan yang tercatat di Bursa Efek Indonesia selama 3 tahun. Studi ini menggunakan regresi logistik biner untuk menganalisis data empiris. Hasil olahan data menunjukkan bahwa hanya ukuran dewan komisaris dan diversifikasi gender yang mampu membantu perusahaan menghadapi kemerosotan ekonomi. Penelitian ini mengimplikasikan bahwa teori keagenan lebih unggul dibandingkan teori ketergantungan sumber daya yang menjelaskan bahwa ukuran dewan dapat mengoptimalkan kinerja dewan.
Dukungan IFRS pada FDI dalam Peningkatan Kemakmuran Negara Riesanti Edie Wijaya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.994 KB)

Abstract

Abstract The purpose of this study is to investigate the role of IFRS application in economic welfare. Based on macroeconomics data from World Bank, the regression analysis was used to observe the relationship between IFRS and FDI. The IFRS fail to entice FDI flow in Indonesia. Unfortunately, the financial reporting quality has not increased yet by IFRS application. Furthermore, IFRS fail to lessen the risk of doing business in Indonesia. FDI investments are not intended for transferring technology and knowledge. To sum up, FDI potentially become a burden for the economic welfare. Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki peran aplikasi IFRS dalam kesejahteraan ekonomi. Berdasarkan data makroekonomi dari Bank Dunia, analisis regresi digunakan untuk mengamati hubungan antara IFRS dan FDI. IFRS gagal untuk memikat aliran FDI di Indonesia. Sayangnya, kualitas pelaporan keuangan belum meningkat dengan aplikasi IFRS. Selanjutnya, IFRS gagal mengurangi risiko berbisnis di Indonesia. Investasi FDI tidak dimaksudkan untuk mentransfer teknologi dan pengetahuan. Singkatnya, FDI berpotensi menjadi beban bagi kesejahteraan ekonomi.
The The Gender Power in Managerial Entrepreneurship and Corporate Social Responsibility Relationships Evan Nicholas Diharjo; Riesanti Edie wijaya
Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i02.233

Abstract

The The Gender Power in Managerial Entrepreneurship and Corporate Social Responsibility Relationships
Co-Authors Agatha Jane Kristabel Angela Desiyanti Pangestu Bella Prisilla Cindy Radinca Eko Pudjolaksono Evan Nicholas Diharjo Irma Prawita Sari Maria Eugenia Hastuti Okti Purwomiranti Valensia Febrianti Wikko Kris Hermanda Yie Ke Feliana