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<![CDATA[PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN INSTITUSIONAL PADA STRUKTUR MODAL PERUSAHAAN ]]>
<![CDATA[DYAH SIH RAHAYU]]>;
<![CDATA[FAISAL]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v7i2.593
<![CDATA[The agency relationship between managers and shareholders has the potential to influence decision-making in the firm which in turn potentially impacts on firm characteristic such as value and capital structure (debt ratio). This paper examines the relationship between ownership structure among managerial and institutional may have a significance relation with capital structure (debt ratio). Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 1999-2001 used as samples. The empirical results provide support previous research that a positive relation between ownership structure with capital structure (debt ratio). The results also suggest that the relation between institutional ownership and capital structure varies across the level oh managerial ownership.]]>
<![CDATA[PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS ]]>
<![CDATA[FAISAL]]>;
<![CDATA[TRI JATMIKO WAHYU PRABOWO]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v7i3.597
<![CDATA[Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.]]>
<![CDATA[CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, COMMITTEES AND DISCLOSURE OF COMPANY RISK ]]>
<![CDATA[Andre Falendro]]>;
<![CDATA[Faisal Faisal]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i2.31
<![CDATA[This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of 168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. However, other board and committee characteristics doesn’t have significant influence on risk disclosure. The result of this suggests that corporate governance mechanisms, specifically board and audit committee have not fully explained their role in enhancing transparency, especially in communicating corporate risks. ]]>
<![CDATA[INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY ]]>
<![CDATA[Nila Bilqis Maharani]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i1.8220
<![CDATA[This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage. ]]>
<![CDATA[HUBUNGAN MANAGERIAL OVERCONFIDENCE, KEPEMILIKAN PEMERINTAH DAN KEPUTUSAN PEMBIAYAAN PERUSAHAAN ]]>
<![CDATA[Dewi Puji Lestari]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 20, No 2 (2019): JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang ]]>
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DOI: 10.30659/ekobis.20.2.72-86
<![CDATA[This study examines the effect of managerial overconfidence on corporate financing whichmeasured by leverage ratio. Also it investigates the moderating effect of government ownershipon the relationship between managerial overconfidence and leverage. The managerialoverconfidence is measured by photo profile, degree of education, experience, gender andnetwork. The sample consists of 176 public companies listed on Indonesia Stock Exchange in2017. The results of this study show that managerial overconfidence proxied by photo profile hasa negatively effect on leverage. Other results find that experience and network positively affecton leverage. However, this study failed to show that level of education, gender, governmentownership have significant effect on leverage. In addition, government ownership does not actas a moderating variable that influence the relationship between managerial overconfidence andleverage. The implications of this study suggest that the personal characteristics of managersuch as profile, experience and network should be considered as factors that may influencelevel of corporate financing.Keywords: managerial overconfidence, government ownership, financing, leverage, upperechelon theory]]>
<![CDATA[PENGARUH KEPEMILIKAN KAS TERHADAP MANAJEMEN LABA RIIL DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ikhsan Ikhsan]]>;
<![CDATA[Faisal Faisal]]>;
<![CDATA[Cut Sri Firman Hastuti]]>
<![CDATA[ Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
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DOI: 10.35308/akbis.v5i1.3652
<![CDATA[This study aims to provide evidence of the extent of cash holding ability in influencing real earnings management while also calculate the role of political connections as a moderating variable in companies listed on the Indonesia Stock Exchange in 2017 and 2018. This analysis is also supported by several control variables including profitability, company size, sales growth, and leverage. The sample selection method used in this study is purposive sampling in order to get a sample of 710 companies on the Indonesia Stock Exchange in 2017 and 2018. The analysis technique used is a technical analysis with a moderating regression analysis. Cash ownership is measured using the logarithm of the proportion of cash and cash equivalents with net assets, while net assets are measured by total assets minus cash and cash equivalents. Real earnings management (REM) is measured by calculating the number of Abnormal Cash Flow from Operations (Ab_CFO) plus Abnormal Discretionary Expenses (Ab_DEXP) and Abnormal Production Cost (Ab_PROD). While the disclosure of political connections is measured using a categorical scale (dummy). Based on the results of the regression test that has been done, cash holding has a positive and significant effect on real earnings management. Meanwhile, political connections do not affect real earnings management and political connections moderate the effect of cash holding on real earnings management. This study also provides information that disclosure of political connections can moderate the effect of cash holding on real earnings management appropriately in the entire sample studied. Keywords : Cash Holding, Real Profit Management, Political Connections, Profitability, Company Size, Sales Growth, and Leverage. ]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL ]]>
<![CDATA[Alfita Rakhmayani]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.]]>
<![CDATA[PENGARUH TATA KELOLA RISIKO TERHADAP KINERJA PERUSAHAAN PERBANKAN ]]>
<![CDATA[Faisal Faisal]]>;
<![CDATA[Novi Inggardiayu Dyah Ismoyorini]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
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DOI: 10.33633/jpeb.v4i2.2717
<![CDATA[This study examines the effect of risk governance on bank performance of Indonesian public companies. The sample consists of 86 banking companies listed on Indonesian Stock Exchange for period 2016-2017. The accounting-based and market-based approach were used to measure the performance, while risk governance disclosure was measured by risk disclosure, number of risk committee and frequency of risk committee meetings. The results of this study find that the extent of of risk disclosure and the number of risk committee have significantly effect both on accounting-based and market-based performance. However, this study failed to suggest that the frequency of risk committee meetings affect bank performance. The findings of this study suggest that the presence of good risk governance mechanism may reduce the potential risks faced by banking companies while providing a positive impact on the performance.]]>
<![CDATA[THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS ]]>
<![CDATA[Tarmizi Achmad]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol17.iss1.art6
<![CDATA[Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan perusahaan-perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions).Kata kunci: community contributions, kepemilikan, industri, stakeholder, legitimasi, Indonesia]]>
<![CDATA[PENGARUH HASIL PEMERIKSAAN BPK, KINERJA KEUANGAN PEMERINTAH DAERAH DAN UKURAN PEMERINTAH DAERAH TERHADAP NILAI INDEKS PERSEPSI KORUPSI PEMERINTAH DAERAH ]]>
<![CDATA[Rifki Ahmad Pratama]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the effect of the audit results by Audit Board of Indonesia (BPK), the financial performance of local governments and the size of local governments on the local governments corruption perception index. The variables tested in this research are audit opinion onthe financial statements of local government, the findings on the internal control system, the findings on compliance with laws and regulations, self-reliance ratio, growth ratio, the ratio of effectiveness and the size of local governments.This study uses secondary data derived from the results of the audit report by BPK on the financial statements of local governments in 2009 fiscal year and local governments corruption perception index derived from research reports by Transparency International Indonesia in 2010. The method uses in this study on selecting the samples are purposive sampling method. The data in this study tested using classic assumption test and correlation analysis. The hypothesis in this study tested using multiple linear regression analysis.The results showed that not all the audit results by BPK has a significant influence on the local goverments corruption perception index. Findings on compliance with the legislation is the only variable of the audit results by BPK with significant influence and negatively affect the local goverments corruption perception index. Based on the financial performance of local governments, the variables that have a significant influence on the local goverment corruption perception index only independence ratio and effectiveness ratio and which have a positive influence on the local goverment corruption perception index. The size of local governments have a significant negative effect on the local goverment corruption perception index.]]>
