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All Journal Gadjah Mada International Journal of Business Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Lianny Leo
Faculty of Economics, University of Indonesia
Economics, Econometrics & Finance Education

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Investigating the Impacts of Customer Satisfaction on Firm Performance Leo, Lianny; Gani, Lindawati; Jermias, Johnny
Gadjah Mada International Journal of Business Vol 11, No 3 (2009): September - December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.733 KB)

Abstract

The purpose of this study is to investigate the impact of customer satisfaction on firm performance. We argue that a firm’s financial performance will be positively affected by its ability to satisfy its customers. By satisfying its customers, a firm increases its ability to acquire new customers, retain existing customers, and increase customer profitability. Based on sample of firms listed on the Indonesian Stock Exchange, we hypothesize and find that customer satisfaction is positively and significantly related to firm performance in terms of return on assets and market value of equity. These findings are consistent with the view that customer satisfaction is a leading indicator of financial performance.
UPAYA MENINGKATKAN IMPLEMENTASI SAK EMKM MELALUI PERAN AKUNTAN BERPRAKTIK Hanifati, Raditya Shinta; Leo, Lianny
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 7, No 2 (2019): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v7i2.17002

Abstract

Many MSMEs in Indonesia have not been able to provide financial reports according to standards. Meanwhile, professional accountants in Indonesia have not been able to provide adequate assistance related to understanding accounting. This study aims to evaluate the suitability of the SAK EMKM implementation and explain the contribution of accountants in creating optimal SAK EMKM implementation. This study uses a case study approach with mixed methods. Data analysis uses content analysis, thematic analysis, and constant comparative analysis. The unit of analysis of this study is accounting service firms (KJA) in Depok. The results of this study found that there were several evaluations related to the basic concept of SAK EMKM, namely the absence of the application of the concept of business entities and the consistency of the presentation of financial statements. In addition, the implementation of SAK EMKM so far can only be carried out by medium entities. These conditions encourage KJA to contribute more than just providing financial report preparation services, namely through supervision efforts, free consulting services, and provide an understanding of accounting concepts. These efforts are carried out to educate MSMEs so that the SAK EMKM can be implemented optimally.Banyak pelaku UMKM di Indonesia yang belum mampu menyediakan laporan keuangan sesuai standar. Sementara itu, akuntan profesional di Indonesia belum dapat memberikan pendampingan yang memadai terkait pemahaman akuntansi. Penelitian ini bertujuan untuk mengevaluasi kesesuaian implementasi SAK EMKM dan menjelaskan kontribusi akuntan berpraktik dalam mengoptimalkan implementasi SAK EMKM. Penelitian ini menggunakan pendekatan studi kasus dengan metode campuran. Analisa data menggunakan analisa konten, analisa tematik, dan analisa konstan komparatif. Unit analisa penelitian ini adalah KJA di Depok. Hasil penelitian ini menemukan bahwa terdapat beberapa evaluasi yang berkaitan dengan konsep dasar SAK EMKM yaitu belum adanya penerapan konsep entitas bisnis dan konsistensi penyajian laporan keuangan. Selain itu, implementasi SAK EMKM sejauh ini hanya dapat dilakukan oleh pelaku usaha menengah. Kondisi-kondisi tersebut mendorong KJA untuk memberikan kontribusi yang lebih dari sekedar pemberian jasa penyusunan laporan keuangan yaitu melalui upaya supervisi, pelayanan konsultasi gratis, dan memberikan pemahaman konsep akuntansi. Upaya-upaya tersebut tersebut dilakukan untuk mengedukasi pelaku UMKM sehingga SAK EMKM sebagai pedoman standar pelaporan bagi UMKM dapat diimplementasikan secara optimal.
INCREMENTAL INFORMATION CONTENT DALAM OPINI AUDIT UNQUALIFIED DENGAN PARAGRAF PENJELASAN Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291 firm-years, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higher excess returns compared to standard unqualified audit opinion. Overall this study shows incremental information content in unqualified with explanatory paragraph audit opinion.
UJIAN SERTIFIKASI AKUNTAN PUBLIK: DETERMINAN, POLA KELULUSAN, DAN EVALUASI UJIAN Gani, Lindawati; Leo, Lianny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank.
Co-Authors Hanifati, Raditya Shinta Johnny Jermias Lindawati Gani Luh Putu Ratna Sundari