Article Per Year (5 Year)
p-Index From 2020 - 2025
1.006
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Profita : Komunikasi Ilmiah dan Perpajakan Studi Akuntansi dan Keuangan Indonesia (SAKI)
Luciana Haryono
Universitas Prasetiya Mulya
Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Studi Akuntansi dan Keuangan Indonesia (SAKI)

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.698 KB) | DOI: 10.21632/saki.2.2.203-223

Abstract

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
Struktur Kepemilikan Institusional, Koneksi Politik dan Kebijakan Dividen Perusahaan di Bursa Efek Indonesia Novia Nursyahbandarmahdi; Siti Sarah; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.120-144

Abstract

The purpose of this study was to determine whether institutional ownership, political connections, and institutional ownership on political connected companies affects the dividend policy of Indonesian companies listed on the Indonesian Stock Exchange from 2012 - 2017. The sample used in this study were totaled to 255 non-financial companies in Indonesia with total observations of 1530. The model used on this study was the Tobit regression model. The results show that institutional ownership has the tendency to not pay dividends, whereas political connections on companies tends to support the payment of dividends to the shareholders. Furthermore, this study found that when there is the presence of interactions between political connections and institutional ownership in the company, political connections tends to have a positive impact towards dividend policy, yet institutional ownership has an increasingly significant negative effect on dividend policy.
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Fariz Satriadi; Masyhuril Amri Bagaskara; Titin Pranoto; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.2.134-157

Abstract

This research is aimed to analyze the influence of good corporate governance to company’s profitability. This research is based on the previous research that is done by Zabri, Ahmad and Wah (2016). Aside from board size and independent commissioner’s composition, this research added few variables which are; board meeting, audit committee size and audit committee meeting with firm age and leverage as the control variables. Profitability is measured by return on asset (ROA) and return on equity (ROE). Samples of this study consist of 170 non-financial listed firms from 2012 – 2016. Multiple regressions were used to test the hypotheses. The result of this research has shown that good corporate governance gives a significant influence on the profitability of the companies located in Indonesia. Keywords: Firm age, good corporate governance, leverage, and profitability https://doi.org/10.21632/saki.1.2.134-157
Co-Authors Aprilia, Audrey Winona Athalia Ariati Hidayat Cindy Lystia Tartono Fariz Satriadi Febriany, Renita Inez Valensia Jessica Angela Jonathan Steven John Marcelia Jessica Masyhuril Amri Bagaskara Nany Chandra Marsetio Novia Nursyahbandarmahdi Retno Yuliati Ricky Raharja Sudiono Rinaningsih Rinaningsih Siti Sarah Titin Pranoto Vanya Calista Yang Elvi Adelina