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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Agora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Falah : Jurnal Ekonomi Syariah Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia EkBis: Jurnal Ekonomi dan Bisnis Jurnal Wacana Ekonomi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IJECS: Indonesian Journal of Empowerment and Community Services Journal Of Business, Finance, and Economics (JBFE) Journal of Indonesian Economy and Business SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Doddy Setiawan
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Karakteristik dewan komisaris dan manajemen laba: bukti pada peristiwa penawaran saham perdana Doddy Setiawan
Jurnal Siasat Bisnis Vol 22, No 2 (2018)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol22.iss2.art4

Abstract

This research aims at examining the effect of board of commissioners characteristics on earnings management in the context of Initially Public Offering (IPO). There are five characteristics of board of commissioners, including: board of commissioners size, percentage of independent commissioners, female commissioners, age and tenure of board of commissioners. Sample of the study consist of 161 non-financial firms that engage in IPO during 2001 – 2016 periods. The result of the study shows female commissioners, independent commissioners, board commissioners size and tenure have no significant effect on earnings management. However, age provide significant effect to mitigate earnings management during IPO. Commissioners with higher age have effectively reduce earnings management. The commissioners use their experience to mitigate earnings management. Further, the study divide sample of the study into larger firms and smaller firms. The result shows that female commissioners and board of commissioners size have negatif effect on earnings management. However, independent commissioners might not have effectively monitor earnings management. Further, age and tenure of the board of commissioners have no significant effect on earnings management in larger firms. The study find that independent commissioners and age have effectively mitigate earnings management in the smaller firms that conducted IPO. Therefore, it is important to consider size of the firm to analyze the effect of board of commissioners characteristics on earnings management during IPO process.
Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia Hasan Mukhibad; Mahameru Rosy Rochmatullah; Warsina Warsina; Rahmawati Rahmawati; Doddy Setiawan
Jurnal Siasat Bisnis Vol 24, No 2 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol24.iss2.art2

Abstract

Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.
Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi Doddy Setiawan; Bobby Kurniawan; Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art2

Abstract

This research aims at examining the effect of perception of the use of electronic filling (e-filling) on taxpayers’ compliance. Further, the study investigate the role of intention to use as mediating variable on the relation between perception of e-filling and taxpayers’ compliance. Perception of the use of e-filling divide into: perceived usefulness and perceived ease of use. Sample of the study are individual taxpayer with taxpayer registration number. The study conducted at regency at Central Java Province consist of Surakarta, Boyolali, Sukoharjo, Klaten and Karanganyar. The sample of the study consists of 750 taxpayers. The study use SEM analysis to test the hypothesis. The result of the study show that that both perceived usefulness and perceived ease of use have positive effect on taxpayers’ compliance and intention to behave mediate the relationship between perceived usefulness and perceived ease of use on taxpayers’ compliance.
Mapping the results of management accounting research in Indonesia Ratnaningrum Ratnaningrum; Lyna Latifah; Suyanto Suyanto; Y. Anni Aryani; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
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.vol22.iss2.art3

Abstract

During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are:  the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.
Accrual earning management and future performance: Evidence from family firm in Indonesia Edy Suprianto; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
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.vol24.iss1.art4

Abstract

The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded).  The total sample used in this study as many as 918 firm-years or observations.  Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance. 
Corporate Social Responsibility and Company Performance: Study in Companies Listed in Jakarta Islamic Index Y Anni Aryani; Doddy Setiawan
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 14 Nomor 1 Tahun 2020
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1534.175 KB) | DOI: 10.24843/MATRIK:JMBK.2020.v14.i01.p01

Abstract

This research aims at examining the effect of corporate social responsibility on firm performance. Sample of the study consists of company that listed on Jakarta Islamic Index during 2013-2015. This study uses multiple regression to test the hypothesis. The result shows that corporate social responsibility has positive effect on firm performance. The higher performance of corporate social responsibility, the better firm performance. Therefore, corporate social responsibility are able to drive firm performance better. Further, the study investigates in more deeply the effect of corporaqate social responsibility on the firm size and leverage. This provides similar result for each models. Thus, this study offers empirical evidence that corporate social responsibility has positive value to the firm performance.
Capital structure manufacturing companies in Indonesia: In review Trisninik Ratih Wulandari; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 24, No 4 (2020): October 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i4.4312

Abstract

This study aims to provide an in-depth overview of the selection of capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The data of this study were 127 annual reports of manufacturing companies listed on the IDX, divided into three types of industry, namely basic and chemical industries, miscellaneous industries, and consumer good industries. The capital structure ratios used in this study were Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). It also looked at the ratio of Current Liabilities to Total Debt (CL/TD) and the ratio of Long Term Debt to Total Debt (LTD/TD). The results showed the average DAR of manufacturing companies in Indonesia for 3 years was 45 percent. Meanwhile, the DER rate was 111 percent. The debt of manufacturing companies in Indonesia was dominated by current liabilities compared to long-term debt. The consumer good industries had the lowest DAR and DER levels compared to basic and chemical industries and miscellaneous industries. This study can be used as a basis and overview of the capital structure of manufacturing companies listed on the Stock Exchange for further studies. JEL Classification: G32, L60DOI: https://doi.org/10.26905/jkdp.v24i4.4312 
MANAJEMEN LABA DI INDONESIA: STUDI SEBUAH BIBLIOGRAPI Edy Suprianto; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.717 KB) | DOI: 10.26905/jkdp.v21i2.1314

Abstract

This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java island. Samples obtained from 1999 to 2016 obtained 67 articles discussing earnings management. We classify this article based on the research topics, methods and models used by the researchers. The results obtained are most of the articles on earnings management in Indonesia published in Jurnal Akuntansi Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan(JAK). Antecedent topics of earnings management is a topic that is widely studied. Analytical method and accrual modified Jones model is the most popular model used because this model is considered the most appropriate to measure the accrual of earnings management compared to other models.
Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia Wihandaru Sotya Pamungkas; Tulus Haryono; Djuminah Djuminah; Bandi Bandi; Doddy Setiawan
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.702 KB) | DOI: 10.18196/jai.2003131

Abstract

The aim of this study is to analyse the effect of equity market timing on the issuance of new shares and capital structures in companies, excluding those in the financial sector, that conducted Initial Public Offerings (IPOs) and rights issues (RIs) in Indonesia from 1990 to 2014. The study took a sample of companies with less than 100% leverage that had experienced delisting and relisting. The results were obtained at the time of an IPO (i.e. the time of a new shares issuance through go public), RI (the time of a new shares issuance as a rights issue), and RI+1 (one year after the rights issue) and capital structure. There was an effect of equity market timing on the issuance of new shares at IPO+1 (1 year after the IPO), IPO+2, RI+2, RI+3 and RI+4, but the companies issued a small number of new shares and raised the funds they lacked by issuing new debt to obtain an optimal capital structure. These results add to the findings that the market timing theory and trade-off theory are not mutually exclusive.
REFLEKSI PENELITIAN BUDAYA ORGANISASI DI INDONESIA Rina Yuli Ningsih; Doddy Setiawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 3 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.026 KB) | DOI: 10.22441/mix.2019.v9i3.007

Abstract

ABSTRACT. This research aims to provide an overview concerning on the development of organizational culture research in Indonesia which was taken from 18 accredited journals for 14 years of observation from 2005 to 2018. Samples obtained were 55 articles that discussed organizational culture. Researchers classified articles based on topics, research methods, and research sectors. The most researched topic of the dependent variable is employee performance. The most studied independent variable is organizational culture. The research method which is widely used is quantitative method. While the most studied sector is the private sector.ABSTRAK. Penelitian ini bertujuan untuk memberikan gambaran mengenai perkembangan penelitian budaya organisasi di Indonesia yang di ambil dari 18 jurnal terakreditasi selama 14 tahun pengamatan dari tahun 2005 sampai 2018. Sampel diperoleh sebanyak 55 artikel yang membahas mengenai budaya organisasi. Peneliti mengklasifikasikan artikel berdasarkan topik, metode penelitian, dan sektor penelitian. Topik yang paling banyak diteliti dari variabel dependen yaitu kinerja karyawan, variabel independen yang paling banyak diteliti yaitu budaya organisasi, metode penelitian yang banyak digunakan adalah metode kuantitatif. Sedangkan sektor yang paling banyak diteliti adalah sektor swasta.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati Jaka Winarna Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama Wahyu Widarjo Wahyu Widarjo WAHYU WIDARJO Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya