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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma EKSPANSI JOURNAL OF APPLIED ACCOUNTING AND TAXATION Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Equity Ekonomi dan Bisnis Jurnal Aplikasi Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Equity Jurnal Akuntansi Kontemporer
Yang Elvi Adelina
Universitas Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Corporate Governance Quality on Principal-Agent and Principal-Principal Conflict in Indonesia Sandra Salim; Jessica Lioe; Sandy Harianto; Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Vol. 24 No. 2 (2022): NOVEMBER 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.24.2.91-105

Abstract

This study analyzes the effect of corporate governance (CG) quality on principal-agent (PA) and principal-principal (PP) conflict in Indonesia while also controlling for potential endogeneity through the use of two-stage least squares (2SLS) regression. The results for PA conflict (measured by operating expense ratio and asset utilization ratio) are consistent with the notion that better CG quality leads to a lower level of PA conflict. However, the result for PP conflict is inconclusive. While a higher CG quality is positively related to a higher dividend payout ratio, which indicates a lower PP conflict level, CG quality does not have any significant effect on wedge (difference between cash flow and control right). Moreover, further robustness tests showed that different aspects of CG have different effects on PA and PP conflict. Better CSR has a significant effect on reducing PA and PP conflict. Meanwhile, asset utilization ratio and dividend payout ratio increase due to board efficiency, internal control management, and board remuneration. Furthermore, better internal control management also leads to a lower operating expense ratio, while board remuneration reduces wedge. Interestingly, we find no significant relationship between shareholders' relation and all PA and PP conflict measures.
Pengaruh Kualitas Manajemen Risiko terhadap Kinerja Keuangan Bank Umum Zefanya, Erlynne Anthony; Lokita, Ivana; Kristamuljana, Sammy; Marsetio, Nany Chandra; Adelina, Yang Elvi
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.200-221

Abstract

Sesuai dengan Peraturan Otoritas Jasa Keuangan sejak tahun 2016 industri perbankan telah menerapkan manajemen risiko bersama-sama dengan penerapan tata kelola bagi bank umum. Bertolak dari keinginan mengetahui hubungan antara kualitas manajemen risiko dan kinerja keuangan bank penelitian ini diadakan. Penelitian dilakukan dengan metode kuantitatif menggunakan data finansial dan non finansial Bank Umum yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2022, dengan sumber utamanya adalah Laporan Tahunan bank. Perbedaan antara masa sebelum dan setelah pandemi COVID-19 juga diteliti. Secara keseluruhan diperoleh 36 sampel perusahaan bank yang layak diteliti, yang diseleksi dengan teknik purposive sampling dan melibatkan total 180 data observasi. Hasil penelitian memperlihatkan bahwa secara praktis variabel penyusun kualitas manajemen risiko berkaitan dengan tata kelola dan budaya tidak menunjukan pengaruh signifikan terhadap kinerja keuangan bahkan beberapa variabel berpengaruh negatif. Temuan ini menyarankan bahwa penerapan manajemen risiko memang dimaksudkan untuk memitigasi risiko dan tidak berhubungan langsung dengan kinerja keuangan bank.
Do Family and Institutional Ownerships Influence the Corporate Dividend Policy? Santoso, Christheana; Salim, Richenda Feily; Pranoto, Titin; Adelina, Yang Elvi
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2292

Abstract

The difference of interests among shareholders in the middle of ownership structure that is dominated by majority shareholders enlarges the possibility of deprivation towards the minority shareholders' rights. Therefore, a dividend is considered as a tool to reduce conflict of interests between both parties with the assurance of pro-rata distribution of the company's resources. Family and institutional ownerships have unique characteristics that are frequently found in Indonesian firms. Thus, this study intended to analyze the impact of majority ownership owned by family and institution to dividend policy in nonfinancial firms listed in Bursa Efek Indonesia (BEI) during 2013-2017. The samples are chosen with the purposive sampling method resulting in 373 firms and 1.484 observations obtained. The data used in this study was secondary data from firms' annual and financial reports along with data extracted from Capital IQ. According to the regression results using the fixed-effect model, this study confirms the negative impact of majority ownership owned by families towards firms' dividend policy. Whilst, majority ownership owned by institutions shows that it has no significant impact on dividend policy. Otherwise, profitability, size, and leverages are proven to impact firms’ dividend policy. However, growth indicates no significant impact.
Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang Henukh, Irene Thersya; Saleh, Mohammad Fathan; 1, Rinaningsih; Adelina, Yang Elvi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 1 No. 2 (2020): Desember 2020
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v1i2.6504

Abstract

Tujuan Penelitian ini untuk menganalisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Penerintah Kota Kupang. Metode pendekatan pada penelitian ini yaitu metode studi kasus dengan pendekatan kualitatif, sumber data yang digunakan yaitu data yang diperoleh dari wawancara dan penyebaran kuesioner sebagai data pendukung. Hasil dari penelitian ini menunjukan bahwa pemerintah kota Kupang telah menerapkan SAP berbasis akrual. Hal tersebut dilihat dari jumlah pegawai, sarana dan prasarana serta Teknologi Informasi (TI) berupa Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) yang memadai namun belum optimal. Komunikasi berjalan secara langsung antar pimpinan dengan pegawai namun juga belum optimal, sedangkan komitmen dalam menjalankan setiap kebijakan yang dibuat dan SOP yang digunakan juga telah sesuai dengan panduan yang diberikan oleh Pemerintah Pusat. Keterbatasan pada penelitian ini terletak pada objek pengamatan sehingga memberikan peluang untuk peneliti-peneliti selanjutnya untuk melakukan penelitian yang sama dengan menambahkan objek pengamatan yang lebih luas. Implikasi pada penelitian ini yaitu Analisis didasarkan pada Peraturan Menteri Dalam Negeri Republik Indonesia nomor 64 tahun 2013 perihal penerapan Standar Akuntansi Pemerintahan berbasis akrual pada pemerintah daerah. Pendekatan dalam menganalisis faktor-faktor dan kendala yang dihadapi oleh pemerintah kota Kupang dalam penerapan SAP.
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE Lauwangsa, Jovan Krishna; Suryadi, Vanya Amartyazenna; Adelina, Yang Elvi; Gunawan, Vania Pradipta
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4127

Abstract

Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.
Do Family and Institutional Ownerships Influence the Corporate Dividend Policy? Santoso, Christheana; Salim, Richenda Feily; Pranoto, Titin; Adelina, Yang Elvi
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2292

Abstract

The difference of interests among shareholders in the middle of ownership structure that is dominated by majority shareholders enlarges the possibility of deprivation towards the minority shareholders' rights. Therefore, a dividend is considered as a tool to reduce conflict of interests between both parties with the assurance of pro-rata distribution of the company's resources. Family and institutional ownerships have unique characteristics that are frequently found in Indonesian firms. Thus, this study intended to analyze the impact of majority ownership owned by family and institution to dividend policy in nonfinancial firms listed in Bursa Efek Indonesia (BEI) during 2013-2017. The samples are chosen with the purposive sampling method resulting in 373 firms and 1.484 observations obtained. The data used in this study was secondary data from firms' annual and financial reports along with data extracted from Capital IQ. According to the regression results using the fixed-effect model, this study confirms the negative impact of majority ownership owned by families towards firms' dividend policy. Whilst, majority ownership owned by institutions shows that it has no significant impact on dividend policy. Otherwise, profitability, size, and leverages are proven to impact firms’ dividend policy. However, growth indicates no significant impact.
Co-Authors 1, Rinaningsih Adriel Adisurjo Aldo Santos Amanda, Michelle Priscilla Andrianus Andrianus Arief Rijanto Athalia Ariati Hidayat Benedicta Anggit Sekartaji Billy Billy Dananto Hartadi Putra David Junius Elvira Rindra Ghizella Nada Elvina Henukh, Irene Thersya Irene Thersya Henukh Jessica Lioe Jonathan Steven John Jovan Krishna Lauwangsa Lam, Serafina Lauwangsa, Jovan Krishna Lokita, Ivana Luciana Haryono Michael Widyanata Mohammad Fathan Saleh Mohammad Saleh Nany Chandra Marsetio Nicholas Wangsadharma Renaldi Putra Retno Yuliati Ricky Raharja Sudiono Rinaningsih Rinaningsih Rosdiana Rohi-Mone Salim, Richenda Feily Sammy Kristamuljana Sandra Salim Sandy Harianto Santoso, Christheana Siti Farhana Suryadi, Vanya Amartyazenna Teddy Trilaksono Titin Pranoto Vania Pradipta Gunawan Vanya Amartyazenna Suryadi Vikko Agarian Yoselin Klen Elia Zakaria Zefanya, Erlynne Anthony