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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan 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 EkBis: Jurnal Ekonomi dan Bisnis Sebelas Maret Business Review 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 Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi 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) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Doddy Setiawan
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual Aqlima Cendera Dewi; Aning Fitriana; Doddy Setiawan
Jurnal Siasat Bisnis Vol. 22 No. 1 (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.iss1.art1

Abstract

AbstractThis study aims to provide an overview of the development of corporate information disclosure research in Indonesia taken from 11 accredited journals in Indonesia. Samples are obtained from 2004 to 2017 and obtained 66 articles covering the practice of corporate information disclosure. This research classifies articles based on topics, research methods and models used by researchers. The widest researched topics of corporate information disclosure practices are the antecedent topics of firm size and financial ratios, while the widest used research methods are analytical methods. In addition, the corporate social responsibility-based disclosure is widely studied since this disclosure was probably considered as concern of many parties, especially the general public, and causing conflict in the community.AbstrakPenelitian ini bertujuan untuk memberikan gambaran perkembangan penelitian pengungkapan informasi perusahaan di Indonesia yang diambil dari 11 jurnal terakreditasi di Indonesia. Sampel diperoleh dari tahun 2004 sampai dengan 2017 dan diperoleh sebanyak 66 artikel yang membahas mengenai praktik pengungkapan informasi perusahaan. penelitian ini mengklasifikasikan artikel berdasarkan topik, metode penelitian dan model yang digunakan oleh peneliti. Topik yang paling banyak diteliti dari praktik pengungkapan informasi perusahaan adalah topik anteseden yaitu ukuran perusahaan dan rasio keuangan, sedangkan metode penelitian yang paling banyak digunakan adalah metode analitik. Sementara pengungkapan berbasis corporate social responsibility adalah yang paling banyak diteliti karena kemungkinan dianggap menyangkut banyak pihak terutama masyarakat umum dan banyak menimbulkan konflik ditengah masyarakat. 
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.
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 : Universitas Udayana

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.
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.
DAMPAK KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Doddy Setiawan; Ratna Tri Hapsari; Anas Wibawa
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 1 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.652 KB) | DOI: 10.22441/mix.2018.v8i1.001

Abstract

Abstract. This research aims at examining the effect of board of directorscharacteristics on corporate social responsibility disclosure using Indonesia miningindustry context. Indonesia use two tier board system: board of directors and board ofcommissioners. Board of directors engage in management work and board ofcommissioners supervise board of directors. This study focus on board of directorscharacteristics: gender, tenure, board size and percentage of foreign directors. Sampleof the study consists of listed firm in mining sectors at Indonesia Stock Exchange(IDX). There are 106 observations from 2013 – 2015 period. This study use GRI indexto measure corporate social responsibility disclosure. The result of the study shows thatforeign directors have negative effect on the corporate social responsibility. This resultshows that foreign directors might not have positive effect on how mining firm disclosecorporate social responsibility disclosure. Further, gender and board of directors sizehave positive effect on corporate social responsibility. Woman as chief executiveofficer provide better disclosure on corporate social responsibility. However, tenurehave no significant effect on corporate social disclosure using Indonesian context.
APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN? Y Anni Aryani; Isna Putri Rahmawati; Doddy Setiawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 3 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.98 KB) | DOI: 10.22441/mix.2018.v8i3.009

Abstract

This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significant effect on firm performance. On the other hand, board of commissioners size have no significant effect on firm performance. The study provide evidence that independent commissioner have positive effect to increase firm performance. Independent commissioners push firm to achieve higher level of performance. However, woman commissioners negatively affect firm performance. Thus, woman commissioners might not have provide better monitoring activity to push firm performance
APAKAH KARAKTERISTIK KEPALA DAERAH BERDAMPAK TERHADAP KINERJA PEMERINTAHAN? Agus Reza Pahlevi; Doddy Setiawan
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.856 KB) | DOI: 10.18202/jamal.2017.12.7074

Abstract

Abstrak: Apakah Karakteristik Kepala Daerah Berdampak terhadap Kinerja Pemerintahan? Tujuan dari penelitian ini adalah menguji pengaruh karakteristik kepala daerah terhadap kinerja pemerintah daerah di Indonesia. Uji regresi data panel digunakan sebagai metode penelitian. Hasil pengujian menunjukkan kepala daerah yang mempunyai umur lebih tinggi dan masa kerja yang lebih lama serta gender perempuan dapat memberikan kontribusi positif terhadap kinerja pemerintah daerah. Kepala daerah menggunakan pengalaman mereka untuk meningkatkan kinerja pemerintah daerah. Selain itu, penelitian ini juga menunjukkan tingkat pendidikan kepala daerah tidak memberikan dampak positif terhadap kinerja karena mereka cenderung memutuskan kebijakan berdasarkan prinsip dan lingkungan sosial. Abstract: Does the Characteristic of Regional Head Affect to Government Performance? The purpose of this study is to examine the influence of regional head characteristics on the performance of local government in Indonesia. The panel data regression test is used as a research method. The test results show that heads of regions with higher age and longer service life and women's gender can contribute positively to the performance. They use their experience to improve local government performance. In addition, this study also shows that the level of education of local heads don’t have a positive impact on performance because they tend to decide policies based on principles and social environment.
VARIABILITAS RETURN SAHAM DI SEKITAR PENGUMUMAN PERGANTIAN CHIEF EXECUTIVE OFFICER Doddy Setiawan
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 2 (2007): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.318 KB) | DOI: 10.22146/jieb.6483

Abstract

The research aims at examining market reaction to CEO turnover announcements.The samples of the research consist of 59 CEO turnover announcements during 1992-2003periods. The author use security returns variance to examine information content of CEOturnover announcement. Friedman and Singh (1989) argue that contextual factorsmoderating the market reaction to the CEO turnover announcements. Therefore the authorconsidering two factors: the succession process and the origin of incoming CEO. The authordivide sample based on the succession process: routine and non-routine, and the origin ofincoming CEO: inside and outside firm. In the analyses process we observe market reactionto: (1) all sample of CEO turnover announcement, (2) routine CEO turnover, (3) non-routineCEO turnover, (4) inside CEO turnover, (5) outside CEO turnover, (6) routine inside CEOturnover, (7) routine outside CEO turnover, (8) non-routine inside turnover, (9) non-routineoutside turnover. The results from security return variance test shows that there areindifference variance returns to all sample, routine turnover, nonroutine turnover, insideCEO, outside CEO. When the author combines the contextual factor, he find market alsodoes not reacts to: (1) non-routine process turnover and incoming CEO come from insideand (2) routine process turnover and incoming CEO comes from outside. But, there areinformation content from: (1) routine process turnover and incoming CEO comes from insideand (2) non-routine process turnover and incoming CEO comes from outside. These resultshows that market react to smooth process succession (routine inside CEO turnover) becauseit can reduce uncertainty and incoming CEO tend to follow previous CEO strategy. Ifsuccession process is non-routine market prefer to candidate from outside because he willbring a different strategy.Keywords: CEO turnover, inside and outside CEO, routine, nonroutine
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta Aminuyati An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Putri Anindya Listya Purwa Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Maisaroh SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yoga Haadiy Prassetio Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya