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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Teknologi Kinerja Journal of Education and Learning (EduLearn) Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Infra Business Accounting Review Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Binus Business Review Indonesian Journal of Sustainability Accounting and Management Asia-Pacific Management and Business Application AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Manajemen Pemasaran International Journal of Social Science and Business Petra International journal of Business Studies (IJBS) Humaniora JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research International Journal of Business Economics (IJBE) Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan Indonesian Journal of Sustainability Accounting and Management International Journal of Financial and Investment Studies Ekuitas Jurnal Pnedidikan Ekonomi International Research Journal of Business Studies
Saarce Elsye Hatane
Accounting Department Universitas Kristen Petra
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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PENGARUH OWNERSHIP STRUCTURE DAN FIRM SIZE TERHADAP CASH CONVERSION Felicitas Fanny Gunawan; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the direct influence of  Ownership Structure and Firm Size on Cash Conversion Cycle. The sample constituted of 128 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software.The finding revealed that there is negative  impact of Firm Size coefficient on Cash Conversion Cycle. However this study fails to find the impact of Ownership Structure on Cash Conversion Cycle 
Mengelola Biaya Modal Melalui Kinerja Tanggung Jawab Sosial Perusahaan Dan Kepemilikan Institusional Sebagai Variabel Moderasi: Studi Dalam Industri Perhotelan, Pariwisata, Dan Restoran Di Indonesia Dan Malaysia Joel Caesar Cornelius; Stephanie Sugianto; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine whether there is a relationship between CSR performance and institutional ownership towards the company’s cost of capital in the hospitality, tourism and restaurant industry in Indonesia and Malaysia. The hypothesis of this study was tested using a panel data regression model that was managed using Gretl application. Objects of this research are 48 companies in hospitality, tourism, and restaurant industry that have published annual financial reports and were published on Indonesia Stock Exchange (IDX) and Malaysia Stock Exchange (MYX) during 2014-2019. Statistical results show that CSR performance increases cost of capital, while institutional ownership has a negative impact on cost of capital.
ANALISA PENGARUH ACCOUNTING INFORMATION SYSTEM TERHADAP COMPETITIVE ADVANTAGE MELALUI KNOWLEDGE MANAGEMENT PADA INDUSTRI PERHOTELAN DI SURABAYA Arie Widiharta; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.076 KB)

Abstract

This research was conducted to find out the influence of Accounting Information System Against competitive advantage Through Knowledge Management as intervening variable in the hospitality industry located in Surabaya. Competitive advantage became one of the most important variables that was able to measure the hospitality ability. An other variables that was accounting information system had contribution in creating competitive advantage of the company. On the other hand, the application of accounting information system could not be separated from the support of knowledge management that were in the hotel.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The research results showed that the accounting information system and knowledge management affected the competitive advantage in a positive and significant in the hospitality industry located in Surabaya. 
PENGARUH SIKLUS KONVERSI KAS DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Liliana Megawati Sindhu; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examined the direct influence of Cash Conversion Cycle and Ownership Structure on Firm Value. The sample constituted of 116 manufacture companies listed in Indonesia Stock Exchange during the period of 2011-2016. The data were collected from annual reports, and then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value, and positive influence of public ownership on firm value. However this study failed to find the influence of managerial ownership and foreign ownership on firm value. 
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors Saarce Elsye Hatane; Elenne Stefanie Kuanda; Elizabeth Cornelius; Josua Tarigan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.072 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p07

Abstract

Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committee
ANALYSIS OF MERGER & ACQUISITION MOTIVES IN INDONESIAN LISTED COMPANIES THROUGH FINANCIAL PERFORMANCE PERSPECTIVE Josua Tarigan; Alfonsis Claresta; Saarce Elsye Hatane
KINERJA Vol. 22 No. 1 (2018): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1570

Abstract

This study aims to analyse the financial performance of Indonesia companies undergoing M&A in the period of 2009-2012 by comparing several accounting ratios from four years before and after M&A. The sample of this study is 136 annual reports, ranged from 2005 until 2016 of non-banking companies in Indonesia Stock Exchange (IDX). The financial performance of the companies was assessed by several ratios, to measure accounting and market measurement simultaneously to fully assess the M&A performance. The mean of these ratios from four years before was being compared to the mean from four years after M&A; using Paired Sample T-Test, Wilcoxon Signed Rank Test and MANOVA. The test done showed that most of the Indonesian companies undergoing M&A are (a) pursuing for growth and financial synergy motives (b) operating synergies objective needs longer time to be achieved, and (c) accounting and market measurement had been in line revealing semi-strong form of market efficiency in Indonesia.Keywords: Merger and Acquisition, Motives, Financial Performance, Market measurement, Indonesia.
Measuring Financial Performance in the Absence of Objective Measures: an Evidence from Indonesia Local Restaurants Josua Tarigan; Rafel Romero Hirawanto; Jean Dautrey; Saarce Elsye Hatane
KINERJA Vol. 23 No. 2 (2019): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v23i2.2064

Abstract

The purpose of this research is to explore the paths between the SERVQUAL dimensions, customer satisfactionand customer loyalty towards the financial performance in Indonesialocal restaurants. Researchers in Indonesia often encounter problems obtaining objective measures of financial performance in privately-held companies, especially restaurants industries. The authors help fill this knowledge gap by extended the study of service quality into financial performance. A quantitative approach was employed, using 26-items, five-point Likert-scale questionnaire administrated to 150 customers and 50 restaurant owners or managers. The data analysis technique that was used in this research was the Partial Least Square (PLS). The research showed that there is a strong consistent link between service quality, customer satisfactionand customer loyalty towards the financial performance.Additionally, customer loyalty have the role that strengthens the impact of customer satisfaction to the financial performance
Persepsi Lingkungan Belajar dan Keinginan untuk Meningkatkan Pengetahuan Terhadap Niat Memilih Karier Akuntansi Saarce Elsye Hatane; Fannie Felita Setiawan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 2 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i2.17986

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persepsi lingkungan belajar (PLB) terhadap niat dalam memilih karier akuntansi (MKA), dengan variabel mediasi keinginan untuk meningkatkan pengetahuan saat ini (KMP). Pendekatan penelitian survei online diadopsi untuk menguji variabel dalam penelitian ini. Data yang digunakan adalah hasil survei pada 503 mahasiswa jurusan akuntansi di wilayah Jawa. Data tersebut kemudian dianalisis dan hipotesis diuji menggunakan partial least squares structural equation modelling techniques. Hasil dari penelitian ini menunjukkan bahwa minat mahasiswa untuk meningkatkan pengetahuan saat ini ditemukan memiliki kemampuan untuk memediasi hubungan antara persepsi lingkungan belajar dengan keinginan untuk memilih karier akuntansi. Perbedaan generasi dapat membuat perbedaan persepsi dan orientasi dalam memilih karier akuntansi. Maka dari itu penelitian selanjutnya dapat mempertimbangkan cakupan yang lebih luas dan objek yang lebih terbaru. Penelitian ini menggabungkan variabel learning environment, current knowledge enhancement dan career choice ke dalam satu model penelitian dimana dalam penelitian sebelumnya variabel-variabel ini belum pernah dihubungkan menjadi satu.
The Intervening Role of Value Added Intellectual Capital on The Relationship between Corporate Governance and Firm Value Saarce Elsye Hatane; Melinda Setiadi; Josua Tarigan
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 (702.424 KB) | DOI: 10.18196/jai.2003125

Abstract

The purpose of this research is to analyze the direct impact of board structures on intellectual capital and firm value. The intellectual capital has a role as the mediating variable between corporate governance and firm value. Corporate governance is indicated by board size, gender diversity, and managerial ownership. Intellectual capital and firm value are measured by VAICTM and Tobin’s Q approximation respectively. Specifically, this study is conducted in the consumer goods sector during 2010-2015 in Indonesia and Malaysia. Total samples gathered from Indonesia Stock Exchange and Bursa Malaysia are 25 Indonesia companies (150 firm-year) and 106 Malaysia companies (636 firm-year). Partial least square is applied in order to examine the research model. The findings support all the proposed hypothesis, that corporate governance in both Indonesia and Malaysia have a positive significant impact on intellectual capital and value. In both countries, intellectual capital also has a positive significant impact. However, the main driver of significance on intellectual capital is different. Furthermore, intellectual capital in Malaysia is successfully intervening in the relationship between board structures and firm value
INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME Saarce Elsye Hatane; Dewi Rembulan; Josua Tarigan
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.487 KB) | DOI: 10.22441/mix.2019.v9i1.008

Abstract

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables
Co-Authors Abi Kresna Lienardi Aditya Ferryanto ALAN DARMASAPUTRA Alfonsis Claresta Alifia Ningrum Aloysius Richard Anthony Alvionita Stifanny Selan Amanda Wijaya Ang Kezia Christabel Ang Kezia Christabel Angela Irena Gunawan Angela Irena Gunawan Angeline Sugiarto Yusuf Angelique, Zefanya Metanoya Antonia, Aileen Jessica Antonia, Aileen Jessica Arie Widiharta Aristofer Austin Brian Edbert Yonathan Britney, Daniella Carine Jacqueline Hetharie Christabel, Ang Kezia Christella Jeaneva Eugenia Cindy Priscilia Junaidi Claresta, Alfonsis Claudia Jessica Cyndy Fransisca Cynthia Aggrean Cynthia Priskilla Handoyo Daniella Britney Daniella Britney Darmasaputra Alan Dautrey, Jean Dautrey, Jean Marc David Sasmita Debora Ratih Hartantri Devie Devie Devie, Devie Dewi Rembulan Diah Dharmayanti Diah Dharmayanti Dikky Wijaya Dio Adi Hendrawan Eden Victoria Eden Victoria Elenne Stefanie Kuanda Elisa Tjondro Elizabeth Cornelius Eranio Randy Eugenia Vanessa Rimba Evelyn Shintania Fabiola Yoel Fannie Felita Setiawan Felicia Jesslyn Setiono Felicia Oetomo Felicia Wiyono Felicitas Fanny Gunawan Fenia Agustin Gunawan Ferdian, Gabriele Nia Fifi Fifi Fifi Fransisca Soetanto Gabriele Nia Ferdian Gabriella Karuniajaya Hartono Gabronino, Rosalia Taub Gisella Liemanto Lim Gomes I., Nadya Graciela Agustin Tandiono Handry Adhi Prawira Hatane Semuel Hendri Kwistianus Hervindra, Christoforus Hervindra, Christoforus Hervindra, Christoforus Hirawanto, Rafel Romero I Gusti Ayu Purnamawati I Gusti Ayu Purnamawati Inriani Yoseph Irene Melina Teguh Ivana Fredlina Kurniawan Jane Jacinda Maitri Firman Jean Dautrey Jean Marc Dautrey Jean-Marc Dautrey Jennifer Eugene Chandra Jennifer Eugene Chandra Jessica Hermawan Telim Jevilia Widyatama Joanna Edrea Ung Joanna Elizabeth Wijaya Joel Caesar Cornelius Jordi Layadi Josephine Bianca Indrawila Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Kana, Vera Radja Kennard Robby Yulianto Kethrine Aprilia Willianto Kevin Setiadi Lamiki, Naomi Liliana Megawati Sindhu Lisa Laiman Livia Febrina Lydia Natalia Funome Madeline Tjandra Marchelio Eka Cipta Lieantono Maria Agustin Maria Agustin Maria Brigitta Adriane Irianto Mariana Mariana Mariana Melinda Setiadi Melissa Wong Melissa Wong Melly Irna Natasya Hoetomo Mozes Yoshua Bizaliel Mainake Nadya Gomes I Naomi Lamiki Naomi Lamiki Natalia Ivana Halim Natasha Priscilla Yulianto Nathania Ayu Nugroho Nguyen, Tristan Oviliani Yenty Yuliana Patricia Tanjaya Patricia Tanjaya, Patricia Priskila Adiasih Priskila Adiasih Rachael Monica Salim Rafel Romero Hirawanto Regina Febby Revina Tjanlisan Ricky Wijaya Shalim Rina Pricelya Ibrahim Sastrawati, Waisiyana Setiawan, Fannie Felita Shendy Christyanto Silvia Rostianingsih Silvia Rostianingsih Sinaga, Sylvia Natasha Sirapanji Olivia Stefanie Stella Sonbay Stefany Lia Jonathan Stella Wulan Pratama Stephanie Cynthia Djuali Stephanie Sugianto Stephanie Yunita Nathania Stephanie, Victoria Stifanny Christin Okhotan Susanna Susanna Susanna Todo Tondi Betha Samosir Vanesha Gladys Setyono Vera Radja Kana Victoria Stephanie Victoria Stephanie Waisiyana Sastrawati Wijaya, Elizabeth Wijaya, Elizabeth Willy Wiyogo Yemima Yulia Yenni Mangoting Yenni Mangoting Yohanes Rudolf Benu Yonatan Tri Eka Putra Yuliana Tungabdi Yuliana Yuliana Yuliana Yurike Hamdani Zanderet’s, Christina