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Direksi Wanita dan Kinerja Perusahaan pada Industri Hospitality di ASEAN Winata, Jeslyne Anggi; Natania, Neysa; Rinaningsih, Rinaningsih; Yuliati, Retno
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29587

Abstrak:Â Penelitian bertujuan untuk menguji dampak direksi wanita terhadap kinerja perusahaan khususnya pada sektor Hotel, Restaurants, dan Leisure di ASEAN. Sampel yang digunakan adalah perusahaan publik terdaftar di bursa efek melalui Capital IQ dengan sektor Hotel, Restaurants, dan Leisure dan memperoleh total 60 perusahaan di ASEAN pada periode dari tahun 2015 - 2018 dengan total observasi sebanyak 240. Kinerja perusahaan dalam penelitian ini diukur dengan ROA (Return on Assets) sebagai pengukuran berbasis akuntansi dan Tobinâ€™s Q sebagai pengukuran berbasis pasar. Sedangkan direksi wanita diukur dengan menggunakan persentase dewan direksi wanita di perusahaan pada sektor Hotel, Restaurants, and Leisure di ASEAN. Metode regresi yang digunakan dalam penelitian ini yaitu metode analisis regresi linear berganda.Variabel kontrol yang terdapat pada penelitian ini yaitu ukuran dewan diresi, ukuran perusahaan, pertumbuhan penjualan, umur perusahaan, rasio lancar, dan leverage. Penelitian ini menunjukkan bahwa terdapat hubungan positif signifikan antara direksi wanita dalam dewan direksi terhadap kinerja perusahaan.

FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN KELUARGA DAN NONKELUARGA DI INDONESIA CLAUDIA PRANANDA; ULYSVASHTIEN UTAMA; RINANINGSIH; VANIA PRADIPTA GUNAWAN
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to examine and analyze the determinants of capital structure in family business and nonfamily business. This research uses sample of 370 companies listed on BEI from 2012 to 2016 using the purposive sampling method. This research uses determinants of capital structure, such as, growth opportunities, debt cost, age, cash flow, size, non-debt tax shield, and investment. Debt to asset ratio is used as the proxy of capital structure. Results show growth opportunities and debt cost have negative relationship with capital structure, however size has positive relationship with capital structure in all firms in Indonesia. Furthermore, family ownership strengthens the negative relationship of debt cost, age, and cash flow on capital structure, however size weakens the positive relationship with capital structure.

STRATEGI DIVERSIFIKASI TERHADAP PERFORMA PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Andyan Adhimukti; Rinaningsih Rinaningsih; Retno Yuliati
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

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This study aims to investigate the influence of industrial and geographical diversification strategy on company performance. In addition, this study also aims to analyze how audit committees using proxies by ASEAN CG Scorecard will be moderating the relationship between diversification strategies on company performance. The study uses sample of 64 Indonesian manufacturing companies in 2011 to 2016 with a total observation of 378 firm-years. The result shows that both industrial and geographical diversification strategy is not significant to company performance. After the effectiveness of the audit committee moderating on industrial diversification strategies, this study shows that an effective audit committee has no effect on performance But when the the effectiveness of the audit committee moderating on geographic diversification variables, the results of the research show significant negative impact.Keywords : industrial diversification, geographic diversification, audit committee, performance, ASEAN CG Scorecard

The Effect of Board and Ownership Structure on the Possibility of Financial Distress Joanne Jovita Jodjana; Sherin Nathaniel; Rinaningsih Rinaningsih; Titin Pranoto
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of corporate governance, specifically relating to the ownership structure and board structure, on the possibility of financial distress.Design/Methodology/Approach: The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019, excluding the financial industry. Conditional logistic regression is used as the study uses paired data based on the total assets of the company.Research findings: The results of this study indicate that board ownership, independent commissioners, and the board of directors can increase the likelihood of financial distress. On the other hand, institutional ownership and concentrated ownership are proven to have no effect on the likelihood of financial distress. The results of sensitivity testing using logistic regression showed different results on the variable institutional ownership, which is that institutional ownership can increase the likelihood of financial distress. Meanwhile, the other variables showed the same outcome as the main regression used in this study.Theoretical contribution/Originality: This study contributes to the knowledge on the relationship of board ownership, institutional ownership, concentrated ownership, independent commissioners and board size and the possibility of financial distress. Also, this research found that the provision of incentives in the form of shares to the board may not be an effective way to overcome financial distress in Indonesian firms.

Pengaruh Besaran Transaksi Pihak Berelasi Terhadap Nilai Perusahaan Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Rosdiana Rohi Mone; Keshia Budiansyah; Rinaningsih Rinaningsih; Retno Yuliati
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Abstrak. Pengaruh Besaran Transaksi Pihak Berelasi terhadap Nilai Perusahaan pada Perusahaan Terdaftar di Bursa Efek Indonesia. Secara spesifik, penelitian ini bertujuan untuk menguji pengaruh negatif dari besaran transaksi pihak berelasi (related party transaction atau RPT) terhadap nilai perusahaan terdaftar di Bursa Efek Indonesia (BEI). Besaran RPT akan diukur berdasarkan besaran transaksi aset dan liabilitas (RPTAL), serta pendapatan dan beban (RPTSE) secara relatif terhadap nilai buku ekuitas. Metode penelitian yang digunakan adalah multiple regression dengan menggunakan data pada perusahaan terdaftar di BEI pada tahun 2014-2018. Hasil penelitian menunjukkan bahwa RPTAL tidak berpengaruh terhadap nilai perusahaan, sedangkan RPTSE berpengaruh negatif signifikan terhadap nilai perusahaan. RPTSE cenderung digunakan sebagai sarana untuk mengalihkan sumber daya demi keuntungan pribadi, khususnya dalam perusahaan keluarga. Kedepannya, penelitian ini dapat dikembangkan dengan mencari pendekatan baru yang dapat memungkinkan data perusahaan dengan nilai buku ekuitas negatif turut diuji. Penelitian ini berkontribusi sebagai referensi tambahan atas penelitian terdahulu mengenai RPT dengan menunjukkan bahwa besaran RPT dapat berdampak pada penurunan nilai perusahaan.

Karakteristik Dewan dan Kinerja Keuangan Perusahaan di Indonesia Dheani Nadya Karinda; Felicia Suranto; Rinaningsih Rinaningsih; Siti Farhana
Journal of Accounting and Management Innovation Vol 6 No 1 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

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Karakteristik dewan memiliki peran yang penting dalam mengimplementasikan tata kelola perusahaan dan dapat meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk menginvestigasi hubungan antara karakteristik dewan terhadap kinerja keuangan pada perusahaan di Indonesia. Karakteristik dewan dalam penelitian ini diukur melalui jumlah dewan direksi, proporsi komisaris independen, kepemilikan manajerial, tingkat pendidikan CEO, dan masa jabatan CEO. Sedangkan kinerja keuangan diukur melalui Return on Asset dan Return on Equity. Terdapat empat variabel kontrol yaitu ukuran perusahaan, umur perusahaan, leverage, dan pertumbuhan penjualan. Penelitian ini menggunakan analisis regresi linear berganda dengan jumlah 1.562 observasi dari 314 perusahaan non-keuangan yang tercatat di Bursa Efek Indonesia pada tahun 2015-2019. Hasil penelitian adalah semakin tinggi proporsi komisaris independen akan menyebabkan kinerja perusahaan semakin rendah. Namun, penelitian ini tidak menemukan adanya pengaruh antara jumlah dewan direksi, kepemilikan manajerial, tingkat pendidikan CEO dan masa jabatan CEO terhadap kinerja perusahaan. Sedangkan untuk variabel kontrol yaitu ukuran perusahaan dan pertumbuhan penjualan semakin tinggi akan menyebabkan kinerja semakin tinggi. Lalu umur perusahaan dan leverage berpengaruh negatif signifikan terhadap kinerja perusahaan. Hasil penelitian ini dapat menjadi referensi dan memberikan pandangan yang lebih mendalam lagi mengenai hubungan antara karakteristik dewan dengan kinerja perusahaan. Penelitian ini juga menemukan bahwa masih ada perusahaan yang belum menaati jumlah minimal proporsi komisaris independen yang sebesar 30%.Kata kunci: karakteristik dewan, kepemilikan manajerial, tingkat pendidikan, masa jabatan, kinerjaperusahaan.

TINGKAT MANAJEMEN LABA PADA BERBAGAI TAHAP SIKLUS HIDUP PERUSAHAAN DI INDONESIA Amelia Hartono; Muhammad Hadyan; Rinaningsih Rinaningsih; Retno Yuliati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

This research is conducted to examine the differences in earnings management level at various company life cycle stages in Indonesia, especially for public companies which listed on Indonesia Stock Exchange from 2002 to 2016. This research uses a sample of 4,400 observational data which obtained by purposive sampling from Capital IQ. To determine the stage of the company life cycle, this research uses Dickinson's (2011) model criteria by dividing the company life cycle into five stages: introduction, growth, mature, shake-out, and decline. This research is tested with the ANOVA model and proves that there is a significant difference in the level of earnings management in the decline, introduction, and shake-out companies compared to the growth stage. However, the results of this study proves that the value of earnings management in growth and mature stage companies are not significantly difference.

Pengaruh Kepemilikan Pemerintah terhadap Kinerja Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Jessica Angela; Marcelia Jessica; Rinaningsih Rinaningsih; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

This study aims in analyzing the linear relationship between government ownership and company performance in open non-financial State-Owned Enterprises in Indonesia in 2009-2018. The independent variable in this study uses the percentage of government ownership and the dependent variable used are company performance with proxy profitability (Return on Assets, Return on Equity, Return on Sales) and market performance (Tobin’s Q). The independent variable and the dependent variable in the study are supported by two control variables, namely the size of the company and the growth rate of Gross Domestic Product (GDP). The samples used in this study were 152 observation data with panel data to prove the relationship between government ownership and company performance using Stata version 13. The results in the study of the relationship between government ownership and company performance as measured by ROA, ROE, ROS proved to be significantly negative, while Tobin's Q is not related. These results support previous studies, namely Jia et al. (2005), Marciano (2008) in Wiranata and Nugrahanti (2013), Xu and Wang (1999), and Qi, et al. (2000). A significant negative relationship between government ownership and company performance indicates that the government's ability is still not optimal in overseeing the company's operational activities and the objectives of the State-Owned Enterprises focusing on the welfare of a group or the company itself. Keywords: agency conflict, government ownership, company performance, market performance, profitability https://doi.org/10.21632/saki.2.2.203-223

STRATEGI DIVERSIFIKASI TERHADAP PERFORMA PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Andyan Adhimukti; Rinaningsih Rinaningsih; Retno Yuliati
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1615

This study aims to investigate the influence of industrial and geographical diversification strategy on company performance. In addition, this study also aims to analyze how audit committees using proxies by ASEAN CG Scorecard will be moderating the relationship between diversification strategies on company performance. The study uses sample of 64 Indonesian manufacturing companies in 2011 to 2016 with a total observation of 378 firm-years. The result shows that both industrial and geographical diversification strategy is not significant to company performance. After the effectiveness of the audit committee moderating on industrial diversification strategies, this study shows that an effective audit committee has no effect on performance But when the the effectiveness of the audit committee moderating on geographic diversification variables, the results of the research show significant negative impact.Keywords : industrial diversification, geographic diversification, audit committee, performance, ASEAN CG Scorecard

Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia Janita Suryani Muliate; Silvi Suhendro; Rinaningsih Rinaningsih; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2990

This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules. Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industry

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