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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen dan Keuangan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Supatmi
Universitas Kristen Satya Wacana
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Blockholders Ownership dan Transaksi Pihak Berelasi pada Industri Manufaktur Supatmi Supatmi; Ericha Widawati
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5941

Abstract

This study aims to find empirical evidences about the effect of blockholders ownership on related party transactions in manufacturing companies. This study used 140 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Tunneling related party transactions are measured based on the number of related party transactions of trade receivables or assets other than trade receivables reported in the financial statements divided by the company's total assets, while propping related party transactions are measured based on the number of related party transactions accounts payable or liabilities other than trade payables divided with the company's total liabilities. This hypothesis was tested using panel data regression. The results shows that blockholders ownership has a positive effect on propping related party transactions, namely trade payables and other than trade payables, but has a negative effect on related party transactions other than accounts receivable. The effect of blockholders ownership on related party transactions is propping greater than tunneling. This finding is in line with agency theory that blockholders ownership encourages related party transactions by companiesPenelitian ini bertujuan untuk mendapatkan bukti empiris dampak blockholders ownership terhadap transaksi pihak berelasi pada perusahaan manufaktur. Penelitian ini menggunakan sampel 140 perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Transaksi pihak berelasi yang bersifat tunneling diukur berdasarkan jumlah transaksi pihak berelasi piutang usaha atau aset selain piutang usaha yang dilaporkan dalam laporan keuangan dibagi dengan total asset perusahaan, sedangkan transaksi pihak berelasi bersifat propping diukur berdasarkan jumlah transaksi pihak berelasi utang usaha atau liabilitas selain utang usaha dibagi dengan total liabilitas perusahaan. Hipotesis ini diuji dengan menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa blockholders ownership memiliki pengaruh positif terhadap transaksi pihak berelasi bersifat propping, yaitu utang usaha dan selain utang usaha namun berpengaruh negatif terhadap transaksi pihak berelasi selain piutang usaha. Pengaruh blockholders ownership terhadap transaksi pihak berelasi berisfat propping lebih besar dari tunneling. Temuan ini sejalan dengan teori agensi bahwa blokholders ownership mendorong adanya transaksi pihak berelasi yang dilakukan perusahaan.
Good Corporate Governance Affects Company Value with Earnings Management as Intervening Variables in BUMN Dwi Lia Feviana; Supatmi Supatmi
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31530

Abstract

Increasing company value is carried out by management (agents) who manage the company so that it triggers a conflict of interest so that Good Corporate Governance (GCG) is needed. One of the conflicts of interest is practicing earnings management. This study aims to analyze the effect of GCG on firm value mediated by earnings management. The sample used is 19 state-owned companies registered on the Indonesia Stock Exchange in 2017-2019. This study uses SEM-PLS analysis techniques to analyze data. The results showed that GCG had a negative effect on firm value and earnings management. Earnings management does not affect firm value. Earnings management, which is used as an intervening variable, cannot mediate the relationship between GCG and firm value. The limitations in this study are ignoring the variety of industries in BUMN, which may mean that each industry has different policies or practices on GCG and earnings management and different pressures from the market (investors).
Financial Ratio Analysis to Assess Financial Performance of the Hotel Industry Tjeng Gloria Santoso; Supatmi Supatmi
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37003

Abstract

Analysis of financial performance can be implemented to all companies, including to hotel industries. For the last few years, there are many issues that income of hotel industry increases because of the soaring numbers of foreign and domestic tourists in Indonesia.  This study aims to analyze financial ratio to assess the financial performance of hotel industry in 2015-2018. Research sample were 12 companies of 35 hotel industries that were listed in Indonesian Stock Exchange in 2015-2018. Analysis tool used in this research were liquidity ratio, profitability ratio, activity ratio, leverage ratio, and operational ratio. Research result showed good ratios; they were liquidity ratio that was indicated by current ratio, profitability ratio that was pointed by net profit margin, return on asset, and return on equity, also paid occupancy percentage on activity ratio. While the not good ratio, which was activity ratio was pointed by total asset turnover, then leverage ratio by equity multiplier, debt to asset ratio, and debt to equity ratio, also operational ratio which was showed through average room rate and food and beverage cost. Research result of hotel performance in 2015-2018 which is based on financial ratio, they are liquidity, activity, profitability, leverage, and operational, describes that hotel performance is fluctuated. Generally seen, a good ratio in this study is the liquidity ratio that is pointed by current ratio, then profitability ratio that are demonstrated by NPM, ROA, and ROE, also paid occupancy percentage in activity ratio.
Local Wisdom: Deskripsi, Tantangan, dan Peluangnya dalam Penelitian Interpretif Supatmi Supatmi
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.748 KB) | DOI: 10.24246/persi.v2i2.p121-144

Abstract

This paper aims to describe the use of local wisdom concepts in accounting and business research and finds the challenges and opportunities of using local wisdom concepts for intepretive researchers in Indonesia for international publication purposes. By using 60 articles published in national and international journals, the description results that local wisdom is widely used in the management accounting studies, with the type/form of local or tribal culture, and many use ethnography as a research method. Learning from 12 articles published in reputable international journals, challenges and opportunities for the use of local wisdom concepts in order to deserve publication in international journals, we have to concern about research methods, types/forms of local wisdom, and improve mental courage.
The effect of political connections on firms’ performance: The moderating role of leverage Supatmi Supatmi
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.4262

Abstract

Tujuan penelitian ini adalah menguji pengaruh koneksi politik terhadap kinerja perusahaan dan untuk menyelidiki leverage sebagai moderator dari hubungan kausal tersebut. Indonesia sebagai salah satu negara berkembang memberikan setting penelitian yang sesuai untuk penelitian ini. Penelitian menggunakan sampel 471 perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk tahun 2014-2017 dengan observasi 1.884 tahun perusahaan. Kinerja perusahaan terbagi menjadi dua indikator, yaitu ROA sebagai proksi kinerja akuntansi dan Tobins’Q sebagai proksi kinerja pasar. Pengkuruan koneksi politik dihitung dengan jumlah pejabat yang terkoneksi secara politik di sebuah perusahaan. Leverage dihitung total kewajiban pada akhir tahun dibagi total aset pada akhir tahun. Hasil penelitian berdasarkan uji regresi data panel menunjukkan bahwa koneksi politik menurunkan kinerja pasar dan akuntansi perusahaan. Lebih lanjut, hasil secara empiris menunjukkan bahwa leverage memperkuat dampak koneksi politik terhadap kinerja perusahaan. Studi ini memberikan kontribusi dengan menambahkan bukti empiris tentang penerapan teori keagenan untuk menyelidiki pengaruh koneksi politik terhadap kinerja perusahaan dalam konteks Indonesia sebagai negara berkembang.
Koneksi Politik Dan Praktik Manajemen Laba Riil: Studi Pada Industri Keuangan Di Indonesia Supatmi Supatmi; Lilis Handayani
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.19507

Abstract

The aim of the research is to find empirical evidence of the impact of political ties on the management of actual earnings in the Indonesian financial industry. Earnings management in this study is measured by real earnings management, namely abnormal CFO and abnormal discretionary expense, as well as the value of Allowance for Impairment Losses (CKPN). The research sample is 98 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 294 observations. This research used the panel data regression analysis technique. The results showed that the politically connected board of commissioners had a positive effect on earnings management as measured by abnormal CFO and CKPN, but had no effect on earnings management as measured by abnormal discretionary expense. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either as measured by abnormal CFO, abnormal discretionary expense, or CKPN. This research provides additional empirical evidence that is advantagoues for several parties such as companies, investors and regulators regarding the consideration of political connected council that have a negative effect on earnings management. The results of this study support the agency theory that political connections increase agency problems through earnings management practices.
Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia Millenia Tri Gamasti; Supatmi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1236

Abstract

This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with  assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables decrease ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict.
Pengaruh Dewan Terkoneksi Politik terhadap Cost of Debt pada Perusahaan Manufaktur di Indonesia Gabriella Stephanie Harijanto; Supatmi Supatmi
Nominal Barometer Riset Akuntansi dan Manajemen Vol 11, No 2 (2022): Nominal September 2022
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.46877

Abstract

Abstrak: Pengaruh Dewan Terkoneksi Politik terhadap Cost of Debt pada Perusahaan Manufaktur di Indonesia. Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh dewan terkoneksi politik terhadap biaya utang perusahaan. Sampel penelitian adalah 141 perusahaan manufaktur yang terdaftar di BEI pada tahun 2018-2020 dengan total observasi sebanyak 423. Dewan terkoneksi politik sebagai variabel independen dihitung dengan jumlah dewan, baik dewan komisaris maupun dewan direksi yang memiliki koneksi politik. Biaya utang sebagai variabel dependen diukur dengan beban bunga dibagi rata-rata utang jangka panjang dan jangka pendek. Pengujian hipotesis menggunakan teknik analisis regresi data panel. Penelitian ini menggunakan ukuran perusahaan, leverage, kualitas audit dan periode pandemi covid-19 sebagai variabel kontrol. Hasil penelitian ini membuktikan semakin banyak jumlah dewan komisaris terkoneksi politik, semakin rendah biaya utang perusahaan. Namun, dewan direksi terkoneksi politik tidak berpengaruh terhadap biaya utang perusahaan.  Temuan ini tidak mendukung teori agensi bahwa koneksi politik meningkatkan masalah agensi dalam perusahaan dengan meningkatnya beban bunga utang perusahaan.Kata kunci: Dewan, Koneksi Politik, Cost of Debt, Teori AgensiAbstract: The Effect of Politically Connected Boards on the Cost of Debt in Manufacturing Companies in Indonesia. This study aims to find out empirical evidence of the effect of political connection on the cost of debt companies. The sample is 141 manufacturing companies listed on BEI from 2018 until 2020 with 423 observations. Political connection as the independent variable calculated by the number of board, both of the board of commissioners and the board of directors. The cost of debt as the dependent variable is measured by the interest expense divided by the average long-term debt and short-term debt. This study uses regression analysis techniques of panel data. This study uses firm size, leverage, audit quality and covid-19 pandemic period as control variables. The result of this study shows that the more number of politically connected commissioners, the lower the company’s cost of debt. However, the politically connected board of directors does not affect the company’s cost of debt. This finding does not support the agency theory that political connections increase agency problems in firms with the company’s cost of debt.Keywords: Board, Political Connection, Cost of Debt, Agency Theory
Pengaruh Transaksi Pihak Berelasi Terhadap Kompensasi Manajemen Pada Industri Keuangan Di Indonesia Maria Yudith Yubellia Ageng Millenia Adhie; Supatmi Supatmi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.45016

Abstract

This study aims to prove the effect of related party transactions on management compensation. The research sample consists of 99 financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 297 firm-years of observation. The analysis technique uses panel data regression analysis. The results of the study indicate that the more companies carry out related party transactions related to trade receivables and related party transactions related to liabilities other than trade payables, it is proven that the higher the compensation received by the company's board of directors and board of commissioners. However, related party transactions related to assets other than trade receivables and related party transactions related to liabilities related to trade payables proved to have a negative effect on the compensation received by the company's board of commissioners. The effect of tunneling related party transactions on the compensation of the board of directors and the board of commissioners was found to be greater than that of propping related party transactions.
Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon Anggun Anindita Ghaisani; Supatmi Supatmi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1233

Abstract

This study aims to determine the effect of the pentagon fraud on financial statement fraud. The factors in the fraud pentagon consist of five elements, namely pressure is proxied by financial targets, opportunity is proxied by ineffective monitoring, rationalization is proxied by change in auditors, capability is proxied by change of directors, and arrogance is proxied by frequents number of CEO's pictures. This study uses the F-Score Model to detect the potential for fraudulent financial statements.This type of research is descriptive quantitative. The data source used is secondary data, namely the company's annual report obtained through the Indonesia Stock Exchange website (www.idx.co.id) and the company's official website as the sample. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sample selection using purposive sampling method. The total sample obtained is 20 companies with 5 years of observation, so that obtained 100 observation data. The data analysis technique used is a panel data regression model which is processed using Eviews 10. The results show that the financial target, ineffective monitoring and change of director variables have a positive effect on financial statement fraud. Meanwhile, the change in auditor and frequent number of CEO's picture variables have no effect against fraudulent financial statements.
Co-Authors Adinda Elsinta Damayanti Agastia Fais Fachrizki Anggun Anindita Ghaisani Apriani Dorkas Rambu Atahau Ari Budi Kristanto Benedicta Sabat Yusdy Supriyanto Christian Alessandro Noreen Darma Sudata Wijaya Devitia Putri Nilamsari Dimaz Ramananda Dwi Lia Feviana Elda Victorya Sinaga Elvina Chandra Pranata Ericha Widawati Eriza Mayang Kusuma Gabriella Stephanie Harijanto Ika Kristianti Indriyani Dwi Putri Kaleb Gideon Pengharapan Karina Ayu Susanti Krisvalenta Wukirasih Lilis Handayani Marcelina Novenda Gissela Anggari Maria Yudith Yubellia Ageng Millenia Adhie Millenia Tri Gamasti Millenia Tri Gamasti Natasha Steffie M. Pellokila Neogo Dwianka Idealfa Ocsa Nugraha Saian Omega Saputra Putri Natalia Rendi Satria Steppani Steppani Sukma Mardaning Poncowati Theresia Woro Damayanti Tjeng Gloria Santoso Verlina Putri Yeterina Widi Nugrahanti Yokhebed Widhianingtyas