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All Journal TEKMAPRO Journal of Industrial Engineering and Management Neo-Bis Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL AKUNIDA Jurnal Equity Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi SABDAMAS Jurnal Syntax Transformation jurnal syntax admiration Prosiding Konferensi Nasional PKM-CSR Equity
Satria Yudhia Wijaya
Universitas Pembangunan Nasional Veteran Jakarta
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Equity

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IMPLIKASI KINERJA DAN INDEPENDENSI DEWAN DIREKSI TERHADAP KECENDERUNGAN PERUBAHAN STRATEGI PERUSAHAAN Samin, Samin; Wijaya, Satria Yudhia
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i2.462

Abstract

This study examined the implications of the firm financial performance and composition of indepedencies the board of directors tendency to change strategy. Firm financial performance parameters used in this research include : total assets, profitability, and leverage, while measuring changes in the company’s strategy is the implementation of low cost and differentiation. The sample of this research consisted of 26 companies in the Indonesia Stock Market with the data period 2009-2012. Hypothesis testing techniques using logistic regression. When company suffered in poor performance become possible change of the board of directors. Company will replace the director with independent directors. These changes are believed to change the company’s strategy. The result showed a significant relationship between the independence of the board of directors with financial performance ((r = 0.311, p = 0.025) that the high performance associated with the independence of the board of directors. Result for logistic regression is that the predictions sign on IND_BOD is  ppropriate that the presence of independent directors lead chages into a differentiation strategy. However this is not statistically  ignificant.
DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN Wijaya, Satria Yudhia
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Kami menemukan bahwa artikel yang berjudul “DETEKSI KECURANGAN PADA PELPAORAN KEUANGAN” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo.  Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka
Co-Authors Catur Nugrahaeni Puspita Dewi Dea Oktavia Radi Dinda Oktaviyanti Ehud Mangaratua Pasaribu Eindye Taufiq, Eindye Ekawati Jati Wibawaningsih EKO YULIANTO Feisol Maulana Fitri Yetty Fitri Yetty Fitriah, Nova Hananto, Bayu Julius Yoga Inganta Sinulingga Masripah MIA TRI PUSPITANINGRUM Muqaibal, Abdullah Aqeel Ni Putu Eka Widiastuti Pasaribu, Ehud Mangaratua Prapti Ningsih Prapti Ningsih Samin Samin Samin Samin Sumilir Sumilir Wisnu Julianto