Articles
<![CDATA[Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) ]]>
<![CDATA[Ilahi, Amanta Anugrah]]>;
<![CDATA[Yopie, Santi]]>
<![CDATA[ Global Financial Accounting Journal Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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<![CDATA[This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.]]>
<![CDATA[MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING ]]>
<![CDATA[Edi, Edi]]>;
<![CDATA[Yopie, Santi]]>
<![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.v9i1.7001
<![CDATA[This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified                The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method.                 This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.           The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.]]>
<![CDATA[The Importance of Gender and Family Manager Education Background To CEO Founder's Moderated Company Values ]]>
<![CDATA[Alfredo Cristiano]]>;
<![CDATA[Santi Yopie]]>
<![CDATA[ Jurnal Ekonomi Pembangunan Vol. 19 No. 02 (2021): Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Pusat Pengkajian Ekonomi dan Kebijakan Publik ]]>
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DOI: 10.22219/jep.v19i02.18319
<![CDATA[Family companies are heterogeneous. The heterogeneity of family firms results in reduced predictability of corporate behavior and inconsistent results regarding research on the behavior of family firms. This study aims to examine the influence of the gender of the family manager, the level of education of the family manager on the family firm's value as moderated by the founder of the CEO. The top management team variables as the independent variables are family manager, female family manager, education level, and family ownership. The value of a family company is measured using Tobin's q. This study examines 133 samples from all family companies listed on the Indonesia Stock Exchange (IDX) with annual reports from 2016-2020. Panel regression research (a combination of cross-sectional and time-series data) using PLS version 3.0 application software to facilitate data testing. The test results show that the education level of family managers has a positive effect on a company. While family managers moderated by CEOs, female family managers and family ownership explain no significant impact on Tobin's q measurement]]>
<![CDATA[MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING ]]>
<![CDATA[Edi Edi]]>;
<![CDATA[Santi Yopie]]>
<![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.v9i1.7001
<![CDATA[This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method. This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version. The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA ]]>
<![CDATA[Eria Astuti]]>;
<![CDATA[Santi Yopie]]>
<![CDATA[ Journal of Global Business and Management Review Vol 2 No 1 (2020): Journal of Global Business and Management Review ]]>
Publisher : <![CDATA[Program Sarjana Manajemen Universitas Internasional Batam ]]>
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DOI: 10.37253/jgbmr.v2i1.788
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh karakteristik komite audit terhadap pengungkapan sukarela pada semua perusahaan yang terdaftar di Bursa Efek Indonesia. Karateristik komite audit yang diduga mempengaruhi pengungkapan sukarela yakni ukuran, latar belakang akuntansi / keuangan anggota, independensi anggota, jumlah rapat, komitmen, masa jabatan. Sumber data yang digunakan dalam penelitian ini adalah laporan tahunan perusahaan publik yang terdaftar di Bursa Efek Indonesia dari tahun 2014 sampai tahun 2018. Metode pengumpulan sampel yang digunakan yaitu metode purposive sampling dengan jumlah sampel sebanyak 1895 data. Hasil penelitian menyatakan latar belakang akuntansi / keuangan anggota komite audit, masa jabatan komite audit memiliki pengaruh signifikan positif terhadap pengungkapan sukarela sedangkan ukuran anggota komite audit, independensi komite audit, jumlah rapat komite audit dan komitmen anggota. komite audit tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela.]]>
<![CDATA[Analysis of Factors Affecting Financial Management Behavior ]]>
<![CDATA[Yandi Suprapto]]>;
<![CDATA[Santi Yopie]]>
<![CDATA[ Journal of Global Business and Management Review Vol 1 No 2 (2019): Journal of Global Business and Management Review ]]>
Publisher : <![CDATA[Program Sarjana Manajemen Universitas Internasional Batam ]]>
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DOI: 10.37253/jgbmr.v1i2.664
<![CDATA[The purpose of this study is to determine the effect of risk profile, asset familiarity, investment objectives, investment awareness, and portfolio management on investment behavior. The method of collecting data using a questionnaire aimed at the people of Batam. A total of 100 questionnaires were collected and then processed using SPSS. The study continued with testing the validity and reliability. For testing the hypothesis the author uses multiple linear regression analysis. From this study it can be concluded that risk profile, asset familiarity, investment objectives, investment awareness, portfolio management have a significant positive effect on investment behavior. Overall the independent variable can explain the dependent variable by 51.8% while the rest is influenced by other variables outside the study.]]>
<![CDATA[The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Elivia Elivia]]>
<![CDATA[ Indonesian Journal of Economics, Social, and Humanities Vol 4 No 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/ijesh.4.1.29-40
<![CDATA[Large tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance.]]>
<![CDATA[Analisis Pengaruh Keterlibatan Keluarga terhadap Kinerja Perusahaan di Indonesia ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Chrislin Chrislin]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.593
<![CDATA[Family businesses have steadily dominated the economy sector in recent decades. A number of scholars have focused on the link between management by family members and firm performance. However, the findings are not conclusive and vary. As a result, a re-examination is necessary. The goal of this research is to determine the possible influences caused by family presence, non-family shareholders, professional president directors, and founder-managed firms on firm performance, as well as the link between family presence and firm performance when family firm reputation is taken into the account. Firm performance was valued by measuring return on asset and equity, sales growth, and tobin’s q. This study examined 600 samples consisting 120 family firms in manufacturing and service sectors on Indonesia’s Stock Exchange beginning with the year 2016 – 2020. To make data analysis more straightforward, panel regression research (time series and cross-sectional data) was conducted utilizing PLS 3.0 software. The study results prove family presence, professional president directors, and founder-managed firms have positive impact on firm performance. Meanwhile, non-family shareholders showed negative impact towards firm performance. Furthermore, the findings of this study also show the favorable impact of family presence on firm performance may be bolstered by family firm reputation.]]>
<![CDATA[Peran Struktur Dewan Dalam Mempengaruhi Kinerja Pada Nilai Perusahaan Keluarga ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Supriyanto Supriyanto]]>;
<![CDATA[Budi Chandra]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v2i1.36
<![CDATA[The family company is synonymous with the characteristics to inherit its company from one generation to the next. The average family company can only survive and inherit up to third generation (Wahjono, Wajoedi, & Idrus, S, 2014). However, there are also have some family companies especially in the field of estate in Scotland that can last up to 400, 600 even 800 years (Belmonte, Seaman, & Bent, 2016). The culture and application of the board structure of each family company varies greatly. The purpose of this study was to determine the effect of board structure (CEO family / non-family, professional qualification, board size, and independent commissioner) on the value of the company in the family enterprise. This research method is analyzed by multiple linear regression on panel data that is 125 family company in BEI 2010-2014. The results of this study indicate that family firms run by non-family (professional) CEOs will be higher in corporate value than the family CEO. Professional qualifications have a significant negative influence on the value of the company. The size of the board has a significant positive influence on firm value. Independent commissioners have no significant influence on the value of family firms.]]>
<![CDATA[Analisis Pengaruh Karakteristik Dewan Direksi dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan Keluarga ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Elen Andriani]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 2 (2021): Article Research Juni 2021 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v4i2.469
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi hubungan karakteristik dewan dan kepemilikan terhadap kinerja perusahaan keluarga di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah ukuran anggota dewan, frekuensi rapat anggota dewan, indenpendensi anggota dewan, kepemilikan institusional, kepemilikan orang asing, dan konsentrasi kepemilikan. Variabel dependen yang digunakan adalah kinerja keuangan. Metode penelitian ini menggunakan regresi panel dengan menggunakan data sekunder yang diperoleh dari laporan tahunan oleh perusahaan keluarga di BEI yang terdaftar pada periode 2015-2019. Hasil uji dalam penelitian ini menunjukkan bahwa direktur independen dan umur perusahaan memberikan pengaruh signifikan positif terhadap ROA. Sedangkan, kepemilikan asing dan kepemilikan terkonsentrasi yang menghasilkan hubungan signifikan negatif terhadap Tobin’s Q. Semakin banyak jumlah anggota dewan direksi independen maka akan semakin baik pula kinerja keuangan perusahaan dalam hal ini perusahaan keluarga yang terdaftar di BEI. Hal ini dikarenakan pengambilan keputusan yang independen dan professional akan mendorong peningkatan kinerja perusahaan. Pemantauan atas kegiatan yang dilakukan manajemen akan lebih ketat sehingga tidak akan tercipta oportunisme bagi manajemen dalam melakukan penyelewengan. Selain itu, kepemilikan asing memberikan efek negatif terhadap kinerja perusahaan keluarga. Konsentrasi kepemilikan akan mengurangi kinerja perusahaan karena konsentrasi kepemilikan cenderung mengedepankan kepentingan kelompok tertentu. Hal ini dinilai dapat menjadi pemicu conflict of interest baik antar pemegang saham, dan juga manajemen dengan pemegang saham yang dapat memperburuk kinerja keuangan perusahaan kecil.]]>
