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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan International Research Journal of Business Studies (E-Journal) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) JURNAL AKUNTANSI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Research Journal of Business Studies
Athalia Ariati Hidayat
Universitas Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Adiwangsa, Indriati; Regina, Mariska; Hidayat, Athalia Ariati; Yuliati, Retno
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13445

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri.
Board Characteristics and Firm Performance: Evidence from Indonesia Hidayat, Athalia Ariati; Utama, Sidharta
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.137-154

Abstract

This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size) to firm performance. Using fixedeffects data panel regression, this research investigates 293 firms listed on the Indonesian Stock Exchange during 2008-2012. Firm performance is proxied by market measure (Tobin’s Q) and accounting measure (ROA). The findings of this research suggest that the proportion of family commissioners and family directors have positive impact only to Tobin’s Q value, while the proportion of independent directors can increase both Tobin’s Q and ROA. On the other hand, this research finds that the proportion of ex-government officers in the board gives no impact to firm performance. This research also finds that the board size has U-shaped non-linear relationship with firm performance as proxied by Tobin’s Q and ROA.
Co-Authors Adiwangsa, Indriati Aldo Santos Ancilla Sheila Margono Annither Annither Cindy Lystia Tartono Dananto Hartadi Putra Elvira Rindra Feilicia Octosiva Indriati Adiwangsa Luciana Haryono Lukas Setia Atmaja Mariska Regina Meilisa Theresia Michael Kester Johann Nicholas Wangsadharma Regina, Mariska Renaldi Putra Retno Yuliati Sidharta Utama Siti Farhana Yang Elvi Adelina Yoselin Klen Elia Zakaria Yulia Ivana Tanujaya