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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Kinerja Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan Benefit: Jurnal Manajemen dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MABIS: Manajemen dan Bisnis Journal of Contemporary Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research
I Putu Sugiartha Sanjaya
Univeristas Atma Jaya Yogyakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Family Ownership and Corporate Performance I Putu Sugiartha Sanjaya; Rayenda Khresna Brahmana; Wimpie Yustino Setiawan
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3202

Abstract

The paper aims to investigate whether family ownership as controlling shareholder effect on firm performance. This paper uses ultimate (direct and indirect) ownership to identify a listed firm owned by family or non-family. Family ownership is majority shareholder for listed companies in Indonesia. Family ownership will be good impact (competitive advantage) or bad impact (private benefit) on companies. The study also motivates to study this topic because investigating on family ownership as controlling shareholder is limited in Indonesia. The study uses panel data or pooled data. The method for collecting data is archival. Unit of analysis of the study is organization. Sample of this study is 604 observations during 2001-2007. This study uses purposive sampling to collect data from the Indonesian Stock Exchange. This study collects and searches ultimate ownership on chain of ownership structure in manufacturing companies listed in the Indonesian Stock Exchange. This study uses ultimate ownership to identify family ownership or non-family ownership because the reality of ownership structure in public companies in Indonesia is concentrated. This study identifies direct and indirect ownerships on chain of ownership. Based on direct and indirect, this study can identify ultimate ownership whether are family or non-family ownership. This study uses return on assets to proxy firm performance. The return is operating income. To analysis data, this study uses multiple reggresion model. Dependend variable is firm performance and independen variable is family ownership. The results of this study are family ownership negatively affect to firm performance. It indicates that ownership by family reduce firm performance. These results suggest that entrenchment effect is more dominant than alignment effect on the family ownership. The research focus only for manufacturing industry and data is only from 2001-2007. The results of the study will impact for regulation to lead listed companies have to disclosure the ultimate owner because it is a potential agency problem in Indonesia. The results also give information for potential and existing investor to give more pay attention on financial statements because it is potential to mislead on the statements. Keywords : Ultimate Ownership, Family, Firm Performance, Entrenchment Effect
PENINGKATAN KEEFEKTIFAN KOMITE AUDIT DALAM PELAKSANAAN TATA PENGELOLAAN PERUSAHAAN I PUTU SUGIARTHA SANJAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

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PENGARUH RASA MANFAAT DAN KEMUDAHAN TERHADAP MINAT BERPERILAKU (BEHAVIORAL INTENTION) PARA MAHASISWA DAN MAHASISWI DALAM PENGGUNAAN INTERNET I Putu Sugiartha Sanjaya
KINERJA Vol. 9 No. 2 (2005): 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.v9i2.909

Abstract

Davis’ Technology Acceptance Model (TAM), perceived usefulness, and perceived ease of use instruments are widely accepted in information technology research community as tools for evaluating information system application and predicting usage. This study attempts to investigate whether perceived usefulness and perceived ease of use influence behavioral intention in using Internet. Perceived usefulness is the degree to which a person believes that using a particular system would enhance his or her job performance. Perceived ease of use is the degree to which a person believes that using a particular system would be free of effort. Data were collected from 149 students of Department of Informatics Technology, Faculty of Industrial Technology, University of Atma Jaya Yogyakarta. The result is that perceived usefulness has a positive and significant influences on behavioral intention, while the influence of perceived ease of use on behavioral intention is not statistically significant.Keywords: perceived usefulness, perceived ease of use, technology acceptance modelbehavioral intention
UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA I Putu Sugiartha Sanjaya; D. Agus Budi Raharjo
KINERJA Vol. 10 No. 2 (2006): 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.v10i2.929

Abstract

Scott (2000) explained patterns of earnings management as taking a bath and income minimization. Taking a bath can be made during periods of organizational stress or reorganization, including the hiring of a new CEO. If a firm must report a loss, management may feel compelled to report a large one. Consequently, it will write off assets, provide for expected future costs, and generally clear of decks. This will enhance the probability of future reported profits. Income minimization is similar to taking a bath, but fewer extremes. A politically visible firm may choose patterns during periods of high profitability. Policies that suggest income minimization include rapid write-offs of capital assets and intangibles, expensing of advertising and R&D expenditures. The objective of this study is to investigate which pattern of earnings management chosen by management during economic crisis in Indonesia. Therefore, there are differences on earnings management between before the economic crisis and during the economic crisis in Indonesia. To test the hypothesis of this study, data are collected from Jakarta Stock Exchange for manufacturing companies. There are 27 companies. The result of this study suggests that management is most likely to make income decreasing to taking a bath.Keywords: earnings management, economic crisis, taking a bath, and income minimization.
The Influence of Audit Committee to Earnings Management I Putu Sugiartha Sanjaya
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.586 KB)

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. On the basis of the regulation, existing audit committee is expected to be able to restrict earnings management. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. This study investigates whether audit committee formation can reduce earnings management. Data is collected from JSX in 2001 and 2002 for manufacturing companies. Using independent sample t-test, the result suggests that audit committee can reduce earnings management.
Analisis Pengaruh Sikap Komputer Dan Kegunaan Persepsian Terhadap Minat Perilaku Yang Dimoderasi Oleh Perbedaan Gender I Putu Sugiartha Sanjaya
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 1 No. 1 (2008): Jurnal Manajemen Teori dan Terapan - April 2008
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.252 KB) | DOI: 10.20473/jmtt.v1i1.2358

Abstract

The objective of this study is to investigate whether computer attitude influences perceived usefulness. This study also investigates whether gender influence relation between perceived usefulness and behavioral intention. The subject of this study is student from five private universities in Daerah Istimewa Yogyakarta. There are 364 respondents. The result of this study supports hypothesis of this study that computer attitude influences perceived usefulness. This study also supports hypothesis that gender influence relation between perceived usefulness and behavioral intention.
REAKSI PASAR ATAS INFORMASI PENGUMUMAN PEMBENTUKAN KOMITE AUDIT I Putu Sugiartha Sanjaya
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 2 Desember 2007
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i2.1272

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. The objective of this study is to investigate whether the announcement of appointing audit committee is reacted by the market. Using a window of 7 days (three days before the announcement date and three days after the announcement dates), the result of this study is the market reacts to the announcement which explain audit committee is eligible to JSX’s standard and ineligible to JSX’s standard. Therefore, the result suggests that the information has information content.
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Isabella Henny Susilowati; IPutu Sugiartha Sanjaya
Modus Vol. 27 No. 1 (2015): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.565

Abstract

Ultimate ownership is ownership directly and indirectly in public companies to identify the ultimate owners of public Vendor. Ultimate owner has the right greater control of cash fow rights is called the controlling shareholder. This causes problems between controlling shareholders and non-controlling shareholders, which will afect earnings informativeness. Informativeness proft is profit information that could afect stock returns. This study uses the 149 companies listed on the Stock Exchange in 2004-2009. Te data used in this study is proft and equity in the annual fnancial statements, as well as the ownership of the company. Tis test uses regression analysis moderasian with moderating variable Cash Flow Right Leverage (CFRL). CFRL is the diference between control rights to cash fow rights. The results of this study showed that the diference of control rights to cash fow rights owned by the controlling shareholders make a proft informativeness be low because shareholders can infuence policy to make accounting information, thus making proft informativeness be low.Keywords: ultimate ownership, control rights, cash fow rights, earnings informativeness.
ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT Krisnati Adi Cahyani; I Putu Sugiartha Sanjaya
Modus Vol. 26 No. 2 (2014): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.584

Abstract

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX
Analisis Perbedaan Elemen-Elemen Laporan Keuangan dalam Dtabase Bursa Efek Jakarta (BEJ) DAN Indonesian Capital Market Directory (ICMD) I Putu Sugiartha Sanjaya
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3583

Abstract

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Co-Authors Br. Barus, May Hosiani D. Agus Budi Raharjo, D. Agus Gunawan, Gregorius Irene Santika Vidiadari, Irene Santika Isabella Henny Susilowati Isabella Henny Susilowati, Isabella Henny Katarina Feliska Kurniawan Krisnati Adi Cahyani Krisnati Adi Cahyani, Krisnati Adi Ni Komang Apriliani Selumbung Purwijantiningsih, LM. Ekawati Raharjono, Agus Budi Rayenda Khresna Brahmana Salvatore Wika Lingga Pradana Wimpie Yustino Setiawan