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All Journal Business Accounting Review Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
Sany Sany
Petra Christian University
Economics, Econometrics & Finance

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Faktor Yang Mempengaruhi Career Plan Mahasiswa Akuntansi Kota Surabaya Albert Theodorus; Christian Christian; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was conducted to study the career plan of accounting student after graduating from university. The purpose of this study was to determine whether intrinsic factors, job-related considerations, career exposure and the influence of third person can influence accounting students' career plans. The study used a survey approach, where data consisted of 343 accounting students from five different universities in Surabaya, both private and public. Data were collected using questionnaires and were analysed using purposive sampling methods. The 343 respondents consisted of accounting students from Petra Christian University (163 respondents), Surabaya University (63 respondents), Ciputra University (46 respondents), Widya Mandala University (58 respondents), and Airlangga University (13 respondents). Data were analysed using SPSS software application. The results of this study show that job-related considerations, career exposure and the influence of third parties have a significant effect on the career plans of accounting students, whileintrinsic factors have a less significant effect on the career plans of accounting students.
Pengaruh Karakteristik Komite Audit dan Audit Tenure terhadap Financial Restatement Jessica Octavia; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to investigate the impact of audit committee characteristics (audit committee size, audit committee independence, and audit committee expertise) and audit tenure on the likelihood of financial restatements. The independent variables in this study are audit committee size (ACS) and audit tenure (AT) that were measured nominally, audit committee independence (ACI), and audit committee expertise (ACE) measured by ratio scale. The dependent variable in this study is financial restatement (FR) that measured by a dummy variable. The samples used were selected by the purposive sampling method. The samples were 70 financial companies that were listed on the Indonesia Stock Exchange (IDX) for 5years period (2016-2020). The data were collected from financial reports, annual reports, and Bloomberg. The analysis technique used was logistic regression analysis. The test showed that audit committee size and audit committee independence have no significant effect on the likelihood of financial restatement while the audit committee expertise andaudit tenure have a significant effect on the likelihood of financial restatement.
PENGARUH POLITICAL CONNECTION DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP RETURN ON EQUITY DAN ASSET TURNOVER PERUSAHAAN DI SEKTOR KONSTRUKSI Patrick A Suhartono; Sany Sany Sany
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this study was to know whether there was significant influence of political connection of the board of directors and board of commissioners on the ROE and asset turnover. The results from this study demonstrated that the political connection of the board of directors and board of commissioners had no affect on ROE and asset turnover. Firm size has positive effect on ROE and asset turnover. The board size has a significant influence on ROE.
Pengaruh Learning Strategy Terhadap Academic Achievement pada Mahasiswa Akuntansi Sany Sany; Martin Kurniadi; Stefani Mariana
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Today, accounting is regarded as something essential and almost applicable to many aspects.To assure the work quality of future accountants, it’s important to ensure that they enter a propereducational process. So, this study will investigate the relationship between learning strategy andaccounting student’s academic achievement. The lack of research on this subject during pandemic eramakes this topic unique. It’s hoped that this study’s findings can be useful to future accountants andteachers. This research uses 278 Accounting Students data at Petra Christian University, Surabaya,during the study period of August-December 2021 through an online questionnaire. These dataanalyzed using linear regression method through SPSS 25. This study’s findings shows that learningstrategy and academic achievement has a significant positive relationship on accounting student’sacademic achievement. It’s highly recommended for other researchers to further investigate this topicwith a different sample due to the limitations in this study.
Working Capital Management and Leverage to Profitability: Case of Manufacturing Firms in Indonesia Sany Sany; Andrew Winata; Teresa Veline Yasin
International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.1.55-66

Abstract

This study aims to investigate whether Working Capital Management (WCM) and leverage affect firm profitability. Data concern was gathered from Bloomberg database terminal. Sample is manufacturing companies listed in Indonesian Stock Exchange (IDX) over the period of 2014 – 2020, which already established for some time. WCM is measured by using Cash Conversion Cycle (CCC), profitability is proxied with ROA while leverage is proxied by Debt-to-Equity. We find that the length of CCC days does not affect profitability, while the higher proportion of debt to equity will reduce profitability, on the other hand, the higher sales growth will enhance better firms’ profitability performance. Our findings contribute to understanding of the relationship of CCC and leverage on profitability in emerging markets.
Liquidity and Profitability of Retail Companies: Evidence from Indonesia Sany Sany; Natanael Yonatan
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.2.77-86

Abstract

This study aims to examine effect of liquidity on profitability of publicly listed retail companies on the Indonesian Stock Exchange (IDX). This study uses firm size and Working Capital Management (WCM) efficiency as control variables. The sample in this study consisted of 15 publicly listed retail companies in the period of 2014-2019. All variables are measured by a ratio scale. Profitability is proxied by return on assets. Data was analyzed with panel data regression using a fixed effect model. This study shows that liquidity has a positive and significant effect on profitability when measured using the current ratio. In addition, company size has a significant positive effect on profitability. A higher composition of current assets to current liability improves profitability. On the other hand, Cash Conversion Cycle (CCC) as a proxy of WCM efficiency has a significant negative correlation with profitability. This research findings contribute to understanding of the impact of liquidity, firm size and CCC on profitability in retail industry.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
Do Board Multiple Directorships and ESG Score Drive Firm Value? Study of Non-Financial Companies in Thailand Sany Sany; Caroline Novica; Cynthia Valentina
Jurnal Akuntansi dan Keuangan Vol. 26 No. 1 (2024): MAY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.1.67-76

Abstract

This study intends to demonstrate the impact of board busyness through board multiple directorships and ESG scores towards firm value in Thailand within the period of 2018-2022. Theoretical frameworks such as the resource dependence theory and stakeholder theory explicate the two hypotheses developed for busy directors and ESG score. A director has multiple directorships when he/she has more than three board roles in other publicly listed firms, excluding private organizations and foundations. This research’s population are listed non-financial firms in Thailand Stock Exchange that has ESG score in Refinitiv database for five consecutive years during 2018 to 2022. Final data sample are 28 non-financial companies resulting in 140 observations. Directorship and board size were hand collected from annual reports. Panel data regression with random effect model is used, and results show that there is no association between multiple directorship and firm value. On the other hand, ESG shows a positive and significant relationship towards firm value. This research supports the belief that ESG scores have a notable impact on firm value based.
Co-Authors Adhityawati Kusumawardhani Albert Theodorus Andrew Winata Caroline Novica Christian Christian Cynthia Valentina Elisa Tjondro Felix Kristanto Gunawan Jessica Octavia Martin Kurniadi Natanael Yonatan Patrick A Suhartono Stefani Mariana Teresa Veline Yasin Tonny Stephanus Eoh