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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) International Research Journal of Business Studies
Sidharta Utama
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Board Characteristics and Firm Performance: Evidence from Indonesia Hidayat, Athalia Ariati; Utama, Sidharta
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.137-154

Abstract

This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size) to firm performance. Using fixedeffects data panel regression, this research investigates 293 firms listed on the Indonesian Stock Exchange during 2008-2012. Firm performance is proxied by market measure (Tobin’s Q) and accounting measure (ROA). The findings of this research suggest that the proportion of family commissioners and family directors have positive impact only to Tobin’s Q value, while the proportion of independent directors can increase both Tobin’s Q and ROA. On the other hand, this research finds that the proportion of ex-government officers in the board gives no impact to firm performance. This research also finds that the board size has U-shaped non-linear relationship with firm performance as proxied by Tobin’s Q and ROA.
The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management Mita, Aria Farah; Utama, Sidharta
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.1-12

Abstract

The objective of this study is to investigate the relationship between related party transactions (RPT) and earnings management. This study argues there is a different influence between RPT a priori likely to result in expropriation and RPT a priori not likely to result in expropriation. RPT a priori likely to result in expropriation creates an incentive to management or controlling shareholder to overstate income to cover or mask their expropriation. This study uses non-absolute discretionary accruals based on Kazsnik model to proxy earnings management. Corporate governance mechanism should reduce the incentive to overstate income in a company that involves in RPT a priori likely to result in expropriation. The results of this study show that the earnings management (income increasing) is affected by the existence of RPT a priori likely to result in expropriation and corporate governance mechanism, but it is not affected by the size/value of the transactions. As expected, companies involving in RPT a priori likely to result in expropriation with weak corporate governance mechanism, tend to manage earnings that increase income. We find that strong corporate governance mechanism decreases the discretionary accruals in companies which have RPT a priori likely to result in expropriation.
Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat Rachmawati, Nurul Aisyah; Utama, Sidharta; Siregar, Sylvia Veronica Nalurita Purnama
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.064 KB) | DOI: 10.20961/jab.v20i1.491

Abstract

The purpose of this study is to analyze the effect of industry competition level on earnings persistence components. This study used panel data of listed companies that have common shares listed on one of the three major US stock exchanges (NYSE, AMEX, or NASDAQ) and a GICS code during the period 2012-2014. This study hypothesized that industry-wide earnings in the low-competition industries are more persistent than industry-wide earnings in the high-competition industries. The results provide evidence which is consistent with the hypothesis. Finally, I hypothesized and found that industry-wide cashflows in the low-competition industries are the most persistent component of earnings, while firm-specific accruals in the high-competition industries is the least persistent.Penelitian ini bertujuan untuk menganalisis pengaruh level kompetisi industri terhadap komponen persistensi laba. Penelitian ini menggunakan data panel perusahaan yang terdaftar di salah satu dari tiga bursa efek Amerika serikat yang utama (NYSE, AMEX, atau NASDAQ) selama periode 2012-2014. Klasifikasi industri didasarkan pada GICS code. Penelitian ini mengembangkan hipotesis bahwa komponen industrywide atas laba pada low-competition industries lebih persisten dibandingkan komponen industry-wide atas laba pada high-competition industries. Studi ini menunjukkan hasil yang konsisten dengan hipotesis. Terakhir, penelitian ini mengembangkan hipotesis dan menemukan bahwa komponen industry-wide atas arus kas pada low-competition industries paling persisten dibandingkan dengan komponen yang lainnya.
Ownership concentration and bank risk (A study on banking sectors in Indonesia) Etikah Karyani; Sidharta Utama
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.447

Abstract

The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the structure of ownership in financial institutions and the weaknesses in sampling. Our analysis focused on Indonesia because this country has implemented the Basel Accord II standards successfully. This regulatory compliance is expected can control banking risk. Using data from 2009 until 2013 and panel data. We found that the ownership concentration become important determinants of bank liquidity. These findings are expected to provide policy guidance for regulators, especially relating to the ownership structure of the bank. However, the ownership concentration proved to be involved in the management decision to risk taking in banks.
Co-Authors Ariyoto Karnen, Kresnohadi Athalia Ariati Hidayat Chaerul Djusman Djakman Cynthia A. Utama Cynthia Afriani Utama, Cynthia Afriani Dewi Kartika Sari Dianwicaksih Arieftiara Dwi Martani Etty Murwaningsari F. Leonardo Z F. Leonardo Z Fitriany Fitriany, Fitriany Hilda Rosietta, Hilda Hilda Rossieta I Gusti Ketut Agung Ulupui I Made Pradana Adiputra Karnen, Kresnohadi Ariyoto Karyani, Etikah Khomsatun, Siti Muhammad Khoiru Rusydi SATRIYAS ILYAS Septian Bayu Kristanto Sylvia Veronica Nalurita Purnama Siregar Zahroh Naimah, Zahroh