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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment SEIKO : Journal of Management & Business Jurnal Bisnis dan Akuntansi Journal of Global Business and Management Review International Journal of Economics Development Research (IJEDR) Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Research of Accounting and Governance Conference on Community Engagement Project (Concept) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Septiany, Sheila

Universitas Internasional Batam

Author-ID : 2000874

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Pengaruh Modal Intelektual terhadap Struktur Modal: Bukti Empiris dari Indonesia Verina Verina; Sheila Septiany; Tiffany Lim; Juviyanty Juviyanty; Jhonny Se; Yulfiswandi Yulfiswandi
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2226

Abstrak Modal intelektual menjadi komponen yang penting dalam membuat keputusan struktur modal. Studi ini memiliki tujuan agar dapat menganalisis hubungan modal intelektual yang mencakup Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) dan Value Added Intellectual Capital (VAIC) terhadap struktur modal. Sampel data yang diperoleh dalam studi ini menggunakan data kuantitatif melalui metode purposive sampling. Studi memperluas literatur saat ini melalui penggunaan data dari perusahaan yang termasuk dalam daftar Bursa Efek Indonesia (BEI) periode 2017-2021. Pengolahan data yang terkumpul menggunakan software SPSS dan Eviews. Analisis regresi berganda diterapkan dalam pengujian hipotesis. Kesimpulan hasil penelitian yakni modal intelektual tidak mempunyai pengaruh yang signifikan terhadap struktur modal. Namun, variabel kontrol yang terdiri dari Return on Asset (ROA) serta Return on Equity (ROE) mempunyai pengaruh yang signifikan terhadap struktur modal. Variabel kontrol lainnya, yaitu ukuran perusahaan tidak memberi pengaruh signifikan terhadap struktur modal. Kata Kunci: modal intelektual; struktur modal; hutang; efisiensi; VAIC. Abstract Intellectual capital is an important component in making capital structure decisions. This study aims to analyze the relationship of intellectual capital which includes Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and Value Added Intellectual Capital (VAIC) to capital structure. Sample data obtained in this study using quantitative data through purposive sampling method. The study expands the current literature through the use of data from companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Processing of the collected data using SPSS and Eviews software. Multiple regression analysis was applied in hypothesis testing. The conclusion of the research is that intellectual capital does not have a significant effect on capital structure. However, the control variables consisting of Return on Assets (ROA) and Return on Equity (ROE) have a significant effect on the capital structure. Another control variable, namely the size of the company does not have a significant effect on the capital structure. Keywords: intellectual capital; capital structure; leverage; efficiency; VAIC.

ROLE OF POLITICAL CONNECTIONS, FAMILY OWNERSHIP, FOUNDERS ON BOARD AND FIRM PERFORMANCE Teddy Jurnali; Sheila Septiany
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Family ownership and political connections have made significant contributions to company in Indonesia. Hence, firms registered on the Indonesia Stock Exchange (IDX) were tested as samples with firm performance as a measurement. The purpose of this article is to research the role of family ownership and founders on board on firm performance with political connections as a moderating variable. The sample data used in this research are quantitative data with 492 registered firms on IDX for the period of 2015 to 2019. The analysis results show that family ownership influences firm performance positively. However, founders on board have insignificant relation with firm performance. Meanwhile, political connections do not moderate the relationship between family ownership and founders on board with firm performance.

DIGITAL TEACHING MATERIALS OF PRACTICUM ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANY FOR SMK MAITREYAWIRA TANJUNGPINANG Ivone Ivone; Sheila Septiany
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Online learning has become the main activity in teaching and learning activities during this pandemic. Therefore, schools are increasingly paying attention to the implementation of online learning as well as offline learning. One of the schools that is running online learning is SMK Maitreyawira Tanjungpinang and is used as a partner in this community engagement project. The process of preparing digital materials through the process of interview, observation and consultation with the school. The application of online learning is tailored to the accounting department at SMK Maitreyawira Tanjungpinang which contains the subject theory of Practicum Accounting for Service, Trade, and Manufacturing Company so that they must use digital teaching materials in module, ppt and video and practice questions as learning materials. The preparation of the module is adjusted to the curriculum and competence of school materials. The digital teaching materials that have been compiled have helped the school in making online accounting learning more effective and efficient.

PERBEDAAN AKUNTANSI DI INDONESIA DENGAN MALAYSIA SERTA ANALISA KASUS FRAUD TRANSMILE GROUP BHD DI MALAYSIA Christian, Natalis; Angery, Evi Yessy; Wijaya, Ericko; Dewi, Dewi; Septiany, Sheila

Publisher :

Perusahaan multinasional yang beroperasi dan bertransaksi secara lintas negara mempunyai kewajiban untuk melakukan penyajian inforamsi berupa pelaporan keuangan dan pengungkapan lainnya. Oleh karena itu, pemahaman dasar tentang akuntansi perdagangan internasional yang mencakup perbedaan prinsip akuntansi dan metode akuntansi negara-negara diperlukan. Maka dari itu, penelitian ini dibuat untuk mempelajari prinsip dan metode akuntansi yang diterapkan di negara Indonesia dan negara Malaysia. Selain itu, penelitian ini juga dibuat untuk mempelajari kasus kecurangan berbasis shenanigans terhadap salah satu perusahaan yang berada di negara Malaysia. Penelitian ini menganalisis prinsip dan metode akuntansi di negara Indonesia dan Malaysia serta analisa shenanigans terhadap kasus kecurangan Transmile Group Bhd. Hasil penelitian membuktikan bahwa perusahaan Transmile Group Bhd melakukan pelanggaran shenanigans ke-2.

The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.

Can boards of directors in large companies effectively prevent fraud? Meiliana; Nelson Ng; Sheila Septiany
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.34208

ABSTRACT Purpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating. Methodoly/Approach: The technique used purposive sampling method resulting of total 435 data and 87 companies in mining sector for the period 2018 – 2022. Findings: The result of this study is that firm size do not strengthen the board independence, board remuneration, board financial and industry expertise, and number meeting board of director on fraudulent financial statement. However, firm size strengthens the CEO financial and industry expertise on fraudulent financial statement. Another result is CEO financial and industry expertise, board financial expertise has a negative influence on fraudulent financial statement, but board independence, board remuneration, board industry expertise and board effort do not have influence on fraudulent financial statement. Practical and Theoretical contribution/Originality: This research is expected to be helpful to the companies regarding the importance of the characteristics of the board of directors whether in large and small companies to prevent and detect fraudulent financial statements. Research Limitation: This limitation is focused only on mining sector companies, and it only measures the characteristic board of directors’ variables.

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables Jurnali, Teddy; Karina, Ria; Vaustine, Khellyn; Septiany, Sheila; Wazir, Nurul Azirah Binti Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art2

This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.

Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance Tang, Sukiantono; Serly; Sheila Septiany; Budi Harsono; Windy Ardianti
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7668

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.

CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.

Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22882

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.

Co-Authors Angery, Evi Yessy Antonia Sim, Cicilia Aseanty, Deasy Budi Chandra Budi Harsono Budi Harsono Chandra, Budi Christian, Natalis Dewi Dewi Dewi Dewi Eileen Kuo Erica, Herlis Ericko Wijaya Erliani Erna Wati Erna Wati erna wati Evi Yessy Angery Febrianti Saniapon Iskandar Itan Iskandar Itan Ivone, Ivone Iwan Suhardjo Jenny Jenny Jhonny Se Jolin Floren Elvinis Jurnali, Teddy Juviyanty Juviyanty Karina, Ria Kennardi Tanujaya Lau, Andy Meiliana Meiliana Meiliana Mirabelle, Eileen Mulyadi Mulyadi Nelson Ng Pertiwi, Juma Riska Hariyanti Sarfilianty Anggiani, Sarfilianty SERLY Sukiantono Tang Suparman, Meiliana Tang, Sukiantono Teddy Jurnali Tiffany Lim Tiffany Lim Valene Fortuna Lim Vaustine, Khellyn Verina Verina Wazir, Nurul Azirah Binti Mohd Wijaya, Ericko Windy Ardianti Yanti Yanti Yulfiswandi, Yulfiswandi

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