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LUAS PENGUNGKAPAN DAN DAMPAKNYA TERHADAP ASIMETRI INFORMASI PERUSAHAAN DI BURSA EFEK INDONESIA Sigit Kurnianto; Sutrisno Sutrisno; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Luas Pengungkapan dan Dampaknya Terhadap Asimetri Informasi Perusahaan di Bursa Efek Indonesia (Studi pada Perusahaan Sektor Keuangan). Penelitian ini bertujuan menganalisis pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Luas Pengungkapan dan pengaruh Luas Pengungkapan terhadap Asimetri Informasi. Studi ini dilakukan pada perusahaan di sektor keuangan yang go public di Indonesia periode 2008 - 2010. Dengan menggunakan multiple regression dan simple regression analysis ditemukan hasil bahwa Komposisi Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas berpengaruh positif terhadap Luas Pengungkapan dan Likuiditas berpengaruh negatif terhadap Luas Pengungkapan. Selain itu, Luas Pengungkapan berpengaruh negatif terhadap Asimetri Informasi. Abstract: Extensive Disclosure and Its Impact on Corporate Information Asymmetry in The Indonesia Stock Exchange (Studies in Financial Sector Company). This study aims to analyze the influence of Corporate Governance and Corporate Characteristics on Extensive Disclosure; and the influence of Extensive Disclosure on Information Asymmetry. The study was conducted on companies in the financial sector which have been go public in Indonesia from 2008 to 2010. By using multiple regression and simple regression analysis, the result indicates that The Board of Independent Commissioners Composition, Company Size, Profitability have given positive influence on Extensive Disclosure; and Liquidity negatively affect on Extensive Disclosure. In addition, the influence of Extensive Disclosure has negative effect on Information Asymmetry.

MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Sigit Kurnianto; Deddy Kurniawansyah; Wulandari Fitri Ekasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.

TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN Deddy Kurniawansyah; Sigit Kurnianto; Firdaus Aditya Rizqi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Agency theory has been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The purpose of this study is to describe the contribution of agency theory to organizations with a positivist and principalagent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives

GOVERNANCE AND PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMDES) Sigit Kurnianto; Budiharjo Iswanu Iswanu
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to examine the effect of governance on the performance of village-owned enterprises. The governance variable consists of 6 principles, namely transparency, accountability, cooperation, participation, emancipation and sustainability. Organizational performance includes financial and non-financial performance. This study uses quantitative data with primary data sources. The research data comes from questionnaires distributed online and offline to village-owned enterprises administrators in East Java. Quantitative data were processed using SPSS 25 software. The hypothesis in this study was tested using simple linear regression. The results of this study found that governance has a positive and significant influence on the performance of village-owned enterprises organizations in the East Java region. This finding is expected to provide a reference in Good Governance for BUMDes in Indonesia. Armed with the knowledge gained from this research, it is hoped that local governments will improve the governance and performance of BUMDes. In addition, the BUMDes Management is expected to improve organizational performance which is assessed both in terms of financial and non-financial through good governance of BUMDes.

THE ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING Kurnianto, Sigit; Rita Sulistyawati
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45747

The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.

MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46039

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems intoseven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction,system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information quality to usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.

TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN Kurniawansyah, Deddy; Kurnianto, Sigit; Rizqi, Firdaus Aditya
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i2.46053

Agency Theory Has Been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The Purpose Of This study is to describe the contribution of agency theory to organizations with a positivist and principal-agent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives

The legacy of the dot-com bubble: Financial lessons on speculation and fundamentals Khan, Muhammad Arsalan; Kurnianto, Sigit; Malik, Atiqa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i2.22860

The dot-com bubble burst in the early 2000s marked a pivotal moment in financial market history, revealing the dominance of speculative investment behavior over traditional financial fundamentals. This study revisits the dot-com bubble era, focusing on the relationship between key financial metrics (total sales, total assets, net income, total debt, and share price) during a period of intense market speculation. By analyzing these fundamental indicators, the study provides insights that are still relevant modern speculative trends driven by technologies like AI, blockchain, and the metaverse. Examining 30 U.S. companies during the dot-com bubble (1995–2001) and its aftermath (2001–2011) using multiple regression analysis and the Wilcoxon test, we find that total sales, net income, and total debt positively influenced share prices, while total assets had a negative impact. These findings suggest that investor optimism prioritizes growth, profitability, and aggressive financing during speculative periods over traditional indicators like asset size, which are often associated with slower-moving business models. The Wilcoxon test further reveals significant differences in median stock prices between the bubble and post-bubble periods, underscoring the valuation shifts driven by speculative and fundamental factors. By examining historical market behaviors, this study highlights the lasting importance of aligning speculative enthusiasm with financial fundamentals, providing valuable lessons for understanding speculative markets.

Governance, leadership, and compliance: Evidence on institutional ownership and executive characteristics from Indonesia Kurnianto, Sigit; Khan, Muhammad Arsalan; Ilahiyah, Mar’a Elthaf
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23980

Although corporate tax compliance has been widely studied, the role of institutional ownership in conjunction with executive characteristics remains underexplored. Most studies have focused on advanced economies, providing little understanding of how corporate governance frameworks can improve tax compliance in developing countries with evolving regulatory structures like Indonesia. This study addresses this gap by examining the effect of institutional ownership on tax compliance among non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2024, with executive character as a moderating factor. Using 1,268 firm-year observations, the analysis employs descriptive statistics, Pearson correlations, and multiple linear regression. The findings indicate that institutional ownership positively affects tax compliance, thus supporting the agency theory perspective that institutional investors mitigate tax compliance gaps and enhance overall governance. These findings imply that institutional ownership improves tax compliance through enhanced governance and curtailing aggressive tax avoidance. When executives are risk-averse, the governance benefits are enhanced, but the effect is diminished when executives are risk-taking. High profitability and larger firm size bolster compliance capability, while high leverage places firms under pressure toward non-compliance.

PENGARUH CEO YANG BERPENGALAMAN BEKERJA LUAR NEGERI TERHADAP PENGHINDARAN PAJAK Sigit Kurnianto; Giovanni Dewa Pramana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5458

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh latar belakang pekerjaan luar negeri CEO terhadap penghindaran pajak. Penelitian ini menggunakan observasi dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 sampai 2019 dengan menggunakan beberapa metode yang memenuhi kriteria pengambilan sampel dan kelengkapan data yang dibutuhkan pada penelitian. Jumlah observasi yang digunakan adalah 477 data yang diperoleh dari laporan keuangan yang telah diaudit dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini objek yang digunakan terdiri dari variabel-variabel yang diamati yaitu latar belakang pekerjaan luar negeri CEO sebagai variabel bebas, penghindaran pajak sebagai variabel terikat, firm size, leverage, dan profitabilitas sebagai variabel kontrol. Analisis yang digunakan untuk menyelesaikan persamaan pertama menggunakan regresi linier berganda (multiple linier regression). Hasil penelitian memperlihatkan bahwa pengalaman kerja CEO memiliki pengaruh negatif yang signifikan terhadap penghindaran pajak. Hasil penelitian ini sejalan dengan hipotesis yang dibangun serta sejalan dengan hasil penelitian terdahulu yang menyatakan bahwa pengalaman kerja CEO memiliki pengaruh yang negatif signifikan terhadap tax avoidance karena ketertiban pengalaman yang telah dibawahnya cenderung lebih melakukan pekerjaan yang taat akan hukum.

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