Articles
<![CDATA[Pengaruh Modal Intelektual terhadap Struktur Modal: Bukti Empiris dari Indonesia ]]>
<![CDATA[Verina Verina]]>;
<![CDATA[Sheila Septiany]]>;
<![CDATA[Tiffany Lim]]>;
<![CDATA[Juviyanty Juviyanty]]>;
<![CDATA[Jhonny Se]]>;
<![CDATA[Yulfiswandi Yulfiswandi]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/sejaman.v5i2.2226
<![CDATA[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.]]>
<![CDATA[ROLE OF POLITICAL CONNECTIONS, FAMILY OWNERSHIP, FOUNDERS ON BOARD AND FIRM PERFORMANCE ]]>
<![CDATA[Teddy Jurnali]]>;
<![CDATA[Sheila Septiany]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (786.513 KB)
|
DOI: 10.22216/jit.v16i4.759
<![CDATA[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.]]>
<![CDATA[DIGITAL TEACHING MATERIALS OF PRACTICUM ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANY FOR SMK MAITREYAWIRA TANJUNGPINANG ]]>
<![CDATA[Ivone Ivone]]>;
<![CDATA[Sheila Septiany]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[PERBEDAAN AKUNTANSI DI INDONESIA DENGAN MALAYSIA SERTA ANALISA KASUS FRAUD TRANSMILE GROUP BHD DI MALAYSIA ]]>
<![CDATA[Christian, Natalis]]>;
<![CDATA[Angery, Evi Yessy]]>;
<![CDATA[Wijaya, Ericko]]>;
<![CDATA[Dewi, Dewi]]>;
<![CDATA[Septiany, Sheila]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (74.745 KB)
|
DOI: 10.31955/mea.v5i3.1292
<![CDATA[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.]]>
<![CDATA[The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management ]]>
<![CDATA[Septiany, Sheila]]>;
<![CDATA[Jurnali, Teddy]]>;
<![CDATA[Wati, Erna]]>;
<![CDATA[Pertiwi, Juma]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Can boards of directors in large companies effectively prevent fraud? ]]>
<![CDATA[Meiliana]]>;
<![CDATA[Nelson Ng]]>;
<![CDATA[Sheila Septiany]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v7i4.34208
<![CDATA[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.]]>
<![CDATA[HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Suparman, Meiliana]]>;
<![CDATA[Lim, Tiffany]]>;
<![CDATA[Jurnali, Teddy]]>;
<![CDATA[Septiany, Sheila]]>;
<![CDATA[Suhardjo, Iwan]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34208/jba.v26i2.2613
<![CDATA[This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.]]>
<![CDATA[Struktur Kepemilikan, Kinerja Perusahaan, dan Dewan Independen sebagai Moderasi ]]>
<![CDATA[Teddy Jurnali]]>;
<![CDATA[Meiliana Meiliana]]>;
<![CDATA[Sheila Septiany]]>;
<![CDATA[Jenny Jenny]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 3 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2024.v34.i03.p01
<![CDATA[This research aims to examine the influence of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership and foreign ownership on company performance. The research objects include all companies that publish annual reports and are listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling method was used to determine the sample and obtained 1,926 data as objects of observation. Data analysis uses the panel regression analysis method. The research results show that ownership concentration and managerial ownership have a significant positive correlation with company performance, foreign ownership has a significant negative correlation with performance, institutional ownership is not significant with performance, and an independent board is unable to moderate ownership structure on company performance. Keywords: Ownership Structure; Board Independence; Firm Performance]]>
<![CDATA[Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables ]]>
<![CDATA[Jurnali, Teddy]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Vaustine, Khellyn]]>;
<![CDATA[Septiany, Sheila]]>;
<![CDATA[Wazir, Nurul Azirah Binti Mohd]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance ]]>
<![CDATA[Tang, Sukiantono]]>;
<![CDATA[Serly]]>;
<![CDATA[Sheila Septiany]]>;
<![CDATA[Budi Harsono]]>;
<![CDATA[Windy Ardianti]]>
<![CDATA[ International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/ijedr.v6i4.7668
<![CDATA[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.]]>
