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All Journal Jurnal Manajemen Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis
Rowland Bismark Fernando Pasaribu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH INDEKS BURSA SAHAM ASING DAN MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PADA TAHUN 2010-2014 Dionysia Kowanda; Rowland Bismark Fernando Pasaribu; Ahmad Fajri Shauti
Jurnal Manajemen Indonesia Vol 15 No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12706.678 KB) | DOI: 10.25124/jmi.v15i3.719

Abstract

Penelitian ini bertujuan mendapatkan bukti empiris indeks bursa saham asing: Dow Jones Industrila Average, Shanghai Stock Exchange Composite. Strait Times Index, dan variabel makro ekonomi: inflasi, BI Rate, harga minyak dunia, nilai tukar IDR/USD mempengaruhi IHSG. Penelitian ini dilakukan dengan menguji data pada periode Januari 2010 - Desember 2014. Teknik analisis menggunakan regresi linear berganda. Didapatkan hasil Strait Times Index dan nilai tukar IDR/USD berpengaruh terhadap IHSG, sedangkan variabel Dow Jones Industrial Average, Shanghai Stock Exchange, inflasi, BI rate, dan harga minyak dunia tidak berpengaruh terhadap IHSG
DETERMINAN KEPUASAN PENGGUNA AKHIR APLIKASI ERP FREE OPEN SOURCE ADEMPIERE PADA USAHA KECIL MENENGAH: STUDI KASUS PADA UKM BLESSINGS Dionysia Kowanda; Muhammad Firdaus; Rowland Bismark Fernando Pasaribu
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.233

Abstract

In a small-sized to big-sized company, evaluate the information system success is essential, yet notalways been seamless. Successful implementation of a system can be indicated by measuring its usersatisfaction. This study aims to measure Adempiere ERP Open Source end-user satisfaction atBlessings SME’s. This study employs three variables from The Updated DeLone and McLean Information System Success (2003), namely information system quality, information quality, andservice quality, and two variables from Technology Acceptance Model (TAM) as well, namely perceived usefulness and perceived ease of use, and also takes top management support as another consideration. Data were collected by distributing questionnaires to the respondents directly concerned. The findings showed that information quality, perceived usefulness, perceived ease of use, and top management support have significant positive impact to Adempiere ERP Open Source enduser satisfaction, whereas information system quality and service quality have positive impact but not significantly.Keywords: Small-Medium Enterprises, information system quality, information quality, servicequality, perceived usefulness, perceived ease of use, top management support, end usersatisfaction, information system
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL KORPORAT PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.276

Abstract

The objectives of this study are examine the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. Thepopulation used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009- 2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfil the criteria. The analysis method of this reaserch use multiple linear regression. Data used are secondary data from Bursa Efek Indonesia, Indonesian Capital Market Directory, and menlh.go.id. The result of this reasearch found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social ResponsibilityKeywords: corporate social responsibility disclosure, environmental performance, good corporate governance mechanism, earning managementTujuan dari penelitian ini adalah menganalisis pengaruh kinerja lingkungan, mekanisme tata kelola perusahaan yang baik dan manajemen laba terhadappengungkapan tanggung jawab sosialPerusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) di 2009-2013.Sampel dipilih dengan menggunakan metode purposivesampling dan ada 24 perusahaan manufaktur yang mampu memenuhi kriteria.Teknik analisis yang digunakan adalah regresi linier  berganda.Data yang digunakan adalah data sekunder dari BursaEfek Indonesia, Direktori Pasar Modal Indonesia, dan menlh.go.id. Hasil penelitian menyatakan bahwa kinerja lingkungan, kepemilikan publik dan manajemen laba memiliki pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial, dewan komisaris, independensi komisaris, dan kepemilikan manajerial berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.Kata kunci: tanggung jawab pengungkapan sosial, kinerja lingkungan, mekanisme good corporate governance, manajemen laba.
PROFITABILITAS BANK DI INDONESIA DENGAN METODE RISK BASED BANK RATING PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Gusti Nyoman Padma Paramitha
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2007.16 KB) | DOI: 10.21460/jrak.2015.111.248

Abstract

This research aims to analze the influence of Risk Based Bank Rating to the Profitability of generalbank go public listed in the Indonesia Stock Exchange.Factor tasted are Non Performing Loan (NPL),Liquidity to Deposit Ratio (LDR), Proportion of the Independent Board of Commisioners, AuditCommittee, Institutional Ownership, Operating Expens and Operating Income (BOPO) and CapitalAdequacy Ratio (CAR) towards Return On Assets (ROA).The sample of this study using purposivesampling method, with the number of sample used were 20 general banks go public listed in theIndonesia Stock Exchange (IDX) in the periode 2008 - 2014. Result of this study indicate that NPL,Audit Committee, and BOPO has significant effect on ROA, while the LDR, proportion of independentboard, institusional ownership, and CAR has no significant effect on ROA. The result of this analysisshowed about 60,3% from the adjusted R2 that ROA can be explained by NPL,LDR,GCG,BOPO, andCAR. The rest 49,7% influenced by other variables outside the model.Keywords: RBBR,ROA,NPL,LDR,GCG,BOPO,CAR
FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE Rowland Bismark Fernando Pasaribu; Angrit Kharisma
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.141.299

Abstract

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by CPA. Detecting of fraudulent financial statement in this research uses a proxy earnings management. The population of this research is the manufacturing companies listed on Indonesia Stock Exchange in 2008 - 2016. Statistical data analysis method used is linear regression. The result of this research indicate that the nature of indutry influence the financial statement fraud. Meanwhile, the external pressure, financila stability, ineffective monitoring and change in auditor  has no significant impact on financial statement fraud.Keywords:  Financial statement fraud, external pressure, nature of industry, financial stability, ineffective monitoring, change in auditor, earnings management. ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas dari fraud triangle dalam mendeteksi kecurangan laporan keuangan. Variabel-variabel dari fraud triangle adalah external pressure yang diproksikan dengan LEV, financial stability yang diproksikan dengan ACHANGE, nature of industry yang diproksikan dengan RECEIVABLE, ineffective monitoring yang diproksikan dengan BDOUT dan chabnge in auditor yang diproksikan dengan CPA. Pendeteksian kecurangan laporan keuangan dalam penelitian ini menggunakan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2008-2016. Metode analisis data statistik yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya nature of industry yang berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, external pressure, financial stabiliy, ineffective monitoring dan change in auditor tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Kata Kunci:  Kecurangan laporan keuangan, tekanan eksternal, sifat industri, stabilitas keuangan, pemantauan tidak efektif, perubahan auditor, manajemen laba.
DEVIDEND PAY OUT RATIO PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Dionysia Kowanda; Rowland Bismark Fernando Pasaribu; Dian Indah Sari
Jurnal Riset Manajemen dan Bisnis Vol 11, No 1 (2016): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2016.111.257

Abstract

AbstractThis study aims to analyze and empirically test the significance of partial and simultaneous effect ofinsider ownership, DER, ROE, firm size, IOS, PER, and EPS Dividend Payout Ratio (DPR) inmanufacturing companies in Indonesia Stock Exchange of 2008 - 2013 period. The results showedthat partially turned out just ROE, IOS, PER, and EPS significantly influence of dividend payoutratio, while the insider ownership, DER, and firm size does not affect significant. Meanwhilesimultaneously, all variables INSDOWN, DER, ROE, FSIZE, IOS, PER, EPS significantly influenceDPR. From coefficient of determination can be concluded that the ability of Insider Ownership, DER,ROE, Firm Size, IOS, PER and EPS in explaining dividend payout ratio amounted to 71.1 per centwhile the remaining 28.9 per cent influenced or explained by other variables not used in this study.Keywords: insider ownership, firm size, investment opportuinity set, earning per share, dividendpayout ratio
KEBIJAKAN DIVIDEN, INVESTASI, PENDANAAN, KEPEMILIKAN, DAN NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Citra Wulandari
Jurnal Riset Manajemen dan Bisnis Vol 11, No 2 (2016): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2016.112.244

Abstract

This study aimed to get empirical evidence about the influence of Dividend Policy, InvestmentDecisions, Decisions Funding, Managerial Ownership and Institutional Ownership as theindependent variable on the dependent variable value as a company. This study used a sample usingpurposive sampling techniques in manufacturing companies listed in Indonesia Stock Exchange inLQ45 index period 2008-2013. Total sample of this research is 20 companies. The result of studyproves that simultaneously Dividend Policy, Investment Decisions, Decisions Funding, ManagerialOwnership, and Institutional Ownership has significant effect on company value, while partially onlyInvestment and Financing Decisions that significantly influence the Company Values.Keywords: Dividend Policy, Investment Decisions, Decisions Funding, Managerial Ownership,Institutional Ownership and Corporate Value
PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Dian Kurniawan
Jurnal Riset Manajemen dan Bisnis Vol 10, No 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2015.102.263

Abstract

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance
KEBIJAKAN DIVIDEN, INVESTASI, PENDANAAN, KEPEMILIKAN, DAN NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Citra Wulandari
Jurnal Riset Manajemen dan Bisnis Vol. 11 No. 2 (2016): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v11i2.191

Abstract

ABSTRACT This study aimed to get empirical evidence about the influence of Dividend Policy, Investment Decisions, Decisions Funding, Managerial Ownership and Institutional Ownership as the independent variable on the dependent variable value as a company. This study used a sample using purposive sampling techniques in manufacturing companies listed in Indonesia Stock Exchange in LQ45 index period 2008-2013. Total sample of this research is 20 companies. The result of study proves that simultaneously Dividend Policy, Investment Decisions, Decisions Funding, Managerial Ownership, and Institutional Ownership has significant effect on company value, while partially only Investment and Financing Decisions that significantly influence the Company Values. Keywords: Dividend Policy, Investment Decisions, Decisions Funding, Managerial Ownership, Institutional Ownership and Corporate Value ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Kebijakan Dividen, Keputusan Investasi, Keputusan Pendanaan, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Nilai Perusahaan sebagai variabel dependen. Penelitian ini menggunakan sampel dengan memakai teknik purposive sampling yaitu pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam indeks LQ45 periode 2008-2013. Total sampel penelitian ini adalah 20 perusahaan. Penelitian ini membuktikan bahwa secara simultan variabel Kebijakan Dividen, Keputusan Investasi, Keputusan Pendanaan, Kepemilikan Manajerial, dan Kepemilikan Institusional berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan secara parsial hanya variabel Keputusan Investasi dan Keputusan Pendanaan yang berpengaruh signifikan terhadap Nilai Perusahaan. Kata Kunci: Kebijakan Dividen, Keputusan Investasi, Keputusan Pendanaan, Kepemilikan Manajerial, Kepemilikan Institusional, dan Nilai Perusahaan
PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Dian Kurniawan
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v10i2.200

Abstract

ABSTRACT This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis technique used is multiple linear regression. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance. ABSTRAK Penelitian ini bertujuan meneliti hubungan earning management dan mekanisme good corporate governance (kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, komite audit, ukuran dewan komisaris, dan proporsi dewan komisaris independen) terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Sampel dipilih menggunakan purposive sampling dan terdapat 24 perusahaan yang memenuhi kriteria.Teknik analisa yang digunakan adalah regresi linier berganda. Hasil penelitian menemukan bahwa secara parsial variabel kepemilikan manajerial, ukuran dewan komisaris, dan proporsi dewan komisaris independen berpengaruh secara signifikan, sedangkan variabel earning management, kepemilikan publik, dan komite audit tidak berpengaruh secara signifikan terhadap pengungkapan corporate social responsibility. Kata Kunci: Tanggungjawab Sosial Perusahaan, Manajemen Laba, Tatakelola Perusahaan yang Baik.
Co-Authors Ahmad Fajri Shauti Angrit Kharisma Citra Wulandari Dian Indah Sari Dian Kurniawan Dionysia Kowanda Gusti Nyoman Padma Paramitha Muhammad Firdaus Rena Nurul Ummah