Articles
<![CDATA[Predicting future performance and dividend policy by asset revaluation and leverage ]]>
<![CDATA[Ridwan Ridwan]]>;
<![CDATA[Yossi Diantimala]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v26i3.7560
<![CDATA[This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage.]]>
<![CDATA[KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Nisa Salsabila]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i2.21264
<![CDATA[This study aims to analyze and compare how business continuity in insurance companies before and during the Covid-19 pandemic using the Springate (S-Score) method. This research employed quantitative descriptive method. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, while other companies fluctuate every period. After the paired sample t-test was carried out, the results show that there are differences in the business continuity of insurance companies before and during the Covid-19 pandemic.]]>
<![CDATA[Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan? ]]>
<![CDATA[Musthofa Amin Khusaini]]>;
<![CDATA[Heru Fahlevi]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7807
<![CDATA[The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting qualityDOI: https://doi.org/10.26905/afr.v5i2.7807]]>
<![CDATA[The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK) ]]>
<![CDATA[Mery Sutrisna]]>;
<![CDATA[Nadirsyah Nadirsyah]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ International Journal of Business, Economics, and Social Development Vol 3, No 3 (2022) ]]>
Publisher : <![CDATA[Research Collaboration Community (RCC) ]]>
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DOI: 10.46336/ijbesd.v3i3.311
<![CDATA[This study aims to examine the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reporting in the South Aceh Government SKPK. The population in this study were 55 SKPK in South Aceh Regency. The entire population is the sample in this study and is called the census sample. Primary data sources are obtained from questionnaires distributed to 110 respondents. Respondents in this study were the Expenditure Treasurer and Financial Administration Officer at SKPK. The analytical method used is multiple linear regression analysis. The results of this study indicate that the competence of human resources, utilization of information technology, internal control, and SAP implementation together affect the quality of financial reporting. Furthermore, the results of the partial study show that HR competence affects the quality of financial reporting, the use of information technology affects the quality of financial reporting, internal control affects the quality of financial reporting, and the application of SAP affects the quality of financial reporting in the South Aceh Government SKPK.]]>
<![CDATA[Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan ]]>
<![CDATA[Jaka Isgiyata]]>;
<![CDATA[indayani indayani]]>;
<![CDATA[Eko Budiyoni]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8253
<![CDATA[This study aims to examine the effect of GONE theory’s variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating variable. This study uses question instruments for each variable: Greed, Opportunity, Need, and Exposes from Bologne (1993), Leadership Idealism from Tappen (1994) and Procurement Fraud of Government Goods/Services. This study collects primary data gathered from the respondent’s perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study demonstrate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/services in government. In other words without the punishment that can provide a deterrent effect and less idealistic leadership will be more and more potential individuals within the bureaucracy associated in the procurement process of goods/services to conduct fraud.]]>
<![CDATA[The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City ]]>
<![CDATA[Fadhil Robih Zakwan Hasibuan]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i3.14848
<![CDATA[Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.]]>
<![CDATA[The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh ]]>
<![CDATA[Cut Eka Rosnika Putri]]>;
<![CDATA[Mirna Indriani]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i2.22186
<![CDATA[Objective – The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology – The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results – The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.]]>
<![CDATA[Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange ]]>
<![CDATA[Ryanda Saputra]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14318
<![CDATA[Objective – This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology – The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis. Results – The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance. Research limitations/implications – The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.]]>
<![CDATA[What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia ]]>
<![CDATA[Mahfud Mahfud]]>;
<![CDATA[Mirna Indriani]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i1.15272
<![CDATA[Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results – The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.]]>
<![CDATA[Mengapa Perusahaan Manufaktur Di Indonesia Melakukan Keputusan Hedging? ]]>
<![CDATA[Arinal Mirdha]]>;
<![CDATA[Muhammad Arfan]]>;
<![CDATA[Indayani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.21659
<![CDATA[Purpose: This study aims to examine the factors that influence manufacturing companies in Indonesia to make hedging decisions Methodology/approach: The study selected 179 companies as the population and 124 companies as a sample. The analysis unit used is a manufacturing company listed on the Indonesia Stock Exchange for the 2018-2020 observation year, so that the observation unit amounted to 372 observations. The study sample was selected using a simple random sampling technique. The source of this research data is secondary data obtained from the publication of the company's annual financial statements and analyzed using logistic regression. Findings: The results showed that growth opportunities and financial leverage are factors that motivate company managers to make hedging decisions, while likiudity is a factor that mitigates managers to make hedging decisions. On the other hand, cash flow volatility is a factor that is unable to explain hedging decisions. Practical implications: Practical implications in this study suggest that when making hedging decisions, manufacturing company managers should consider factors that influence hedging decisions, namely growth opportunities, financial leverage, and liquidity. Additionally, investors and creditors should also take into account variables or factors that influence manager decisions on hedging before deciding to invest or provide loans. Originality/value: This study used simple random sampling techniques in determining research samples, in contrast to previous studies that used purposive sampling techniques. This aims to overcome the weaknesses of purposive sampling techniques that are not able to generalize results of study to the entire population.]]>
