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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KEPEMILIKAN SAHAM PADA LUAS PENGUNGKAPAN SUKARELA Sylvia Christina Daat
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh beberapa karakteristik utama perusahaan terhadap luas pengungkapan sukarela oleh perusahaan, diantaranya faktor ukuran perusahaan, profitabilitas, dan kepemilikan saham oleh publik. Untuk itu penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis apakah masing-masing variabel independen (ukuran perusahaan, profitabilitas, kepemilikan saham publik) mempengaruhi luas pengungkapan sukarela perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 sampai dengan 2015. Luas pengungkapan sukarela dihitung menggunakan Indeks Pengungkapan Sukarela (IPS) berdasarkan peraturan BAPEPAM-LK Nomor: KEP-347/BL/2 012 tentang Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahan Publik. Sampel penelitian diseleksi dengan metoda purposive sampling dan berdasarkan kriteria yang diterapkan diperoleh 29 perusahaan manufaktur yang terdaftar di BEI yang dapat dijadikan sampel penelitian. Hasil penelitian ini memberikan bukti empirirs bahwa secara parsial hanya variabel ukuran perusahaan saja yang berpengaruh negatif terhadap luas pengungkapan sukarela, sedangkan proporsi kepemilikan saham publik dan profitabilitas tidak berpengaruh terhadap luas pengungkapan sukarela. Secara simultan ketiga variable tersebut berpengaruh terhadap luas pengungkapan sukarela

PENGARUH ENVIRONMENTAL PERFORMANCE PADA ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI PEMEDIASI (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia) Sylvia Christina Daat; Bill J. C. Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research was motivated by the development of the direction of accounting research on green accounting issues. Companies that want a going concern operation must pay attention to 3P, namely profit as profit, people where companies must pay attention to the welfare of the community, and the planet is the company’s contribution to the environment. Therefore, this study tries to find empirical evidence on the influence of several environmental variables, including the environmental performance of the company and disclosure of the company’s environmental management activities to the public on the sustainability of the company with increasing economic (financial) performance of the company. The results of the study using the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that the company’s Environmental Performance influences the company’s Economic Performance, but does not provide empirical evidence that environmental disclosure company as a conncectingvariabel or mediating the relationship of environmental performance with economic performance

PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE (Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Marselina Inggrid Duwu; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size, ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure.Thepopulation of this study is all financial data of agricultural companies listed on the BEI period 2012-2016. Sampling method used in this research is purposive sampling method. The total samples usedin this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate thatbiological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure

FAKTOR-FAKTOR DALAM PENGAMBILAN KEPUTUSAN LINDUNG NILAI (HEDGING) PADA INSTRUMEN DERIVATIF VALUTA ASING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Elita W. R. Br Aritonang; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The transactions risk of international trading is occur by the risk of fluctuations in the foreign exchange rates. This unexpected changes in the value of foreign currency can have a significant impact on the companies, therefore companies need to perform risk managements which one of them is by performing hedging derivatives. The main purpose of this research is to test and prove empirically an issue related to the influence of Growth Oppotunity, Leverage, Firm size, LiquidityCash Ratio and Current Ratio to the probability of hedging decision making activity. The population in this study is a group of companies that listed on the Indonesia Stock Exchange (BEI) between period of 2011 and 2015. The sample in this study was attained by conducting a purposive sampling method with approximatelly 33 companies were obtained and used as sample for this research. While, several variables that used in this study including Growth Opportunity, Leverage,Firm Size, Likuidity Cash Ratio and Current Ratio. A logistic regresion analysis was used as an analytical tool in this research. Based on the results of logistic regression analysis shows that the Variable of Growth Opportunity, Leverage, Current Ratio have negatively affected the probability of decision making in hedging. While the variable of Firm Size and Cash Ratio have positively affected the probability of decision making in hedging

PENGARUH KARAKTERISTIK PERUSAHAAN DAN PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Futry Dwi Jayanti; Sylvia Christina Daat; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to provide empirical evidence about the effect of company size, listing age, capital adequacy ratio, non-performing loans and profitability on voluntary disclosure. This study uses the independent variable size of the company, age of listing, capital adequacy ratio (CAR), non-performing loan (NPL) and profitability and the dependent variable is voluntary disclosure. The sample used in this study is the annual report of banking companies registered in 2015-2018 on the Indonesia Stock Exchange. Select 30 banking companies with purposive sampling. Data collection techniques are documentation, book reviews and literature. And the data analysis technique is multiple linear regression, which consists of descriptive statistical analysis, classic assumption test: normality, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing. The results of the analysis show that all independent variables have a simultaneous significant influence on the level of completeness of voluntary disclosure. Then, company size, listing age significantly affect the level of completeness of voluntary disclosure. Conversely, the capital adequacy ratio (CAR), non-performing loan (NPL) and profitability do not have a significant effect on the level of completeness of voluntary disclosure.

PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Dwi Yuniarti Abubakar; Sylvia Christina Daat; Mariolin A. Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The research aims to analyze the influence oftangibility, profitability, growth, business risk, and liquidity to debt policy. This research is repurposed to review the influence oftangibility, profitability, growth, business risk, and liquidity of debt policy. Financial report is obtained by access to www.idx.co.id. The number of samples obtained in this study was as much as 178 samples. The analytical techniques used in this study are multiple linear regression to obtain a thorough picture of the relationship between the variables of one another. The results in this study show that profitability, business risk, liquidity, and size of the company have an influence and significance to the debt policy. While tangibility, growth, and age companies do not affect the debt policy.

PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Helda F. Bawekes; Aaron M. A. Simanjuntak; Sylvia Christina Daat
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting

PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT APARAT PEMERIKSA INTERNAL PEMERINTAH DENGAN AKUNTABILITAS SEBAGAI PEMODERASI (Studi Pada Inspektorat Kota Jayapura, Kabupaten Jayapura, dan Kabupaten Keerom) Sylvia Christina Daat
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini dimotivasi oleh masih terdapatnya permasalahan dalam pengelolaan keuangan pemerintah di era reformasi birokrasi yang mengarah pada Good Governance dan CleanGovernment, serta tuntutan akan peran Aparat Pemeriksa Internal Pemerintah sebagai early warningsystem untuk dapat mencegah terjadinya permasalahan-permasalah tersebut. Untuk itu penelitian ini dilakukan untuk memperoleh bukti empiris pengaruh variabel kompetensi auditor pada kualitas audit aparat pemeriksa internal pemerintah. Selain itu penelitian ini juga dilakukan untuk memperoleh bukti empiris pengaruh moderasi dari variabel akuntabilitas pada hubungan kompetensi auditor dengan kualitas audit. Sampel penelitian adalah aparat pemeriksa internal pemerintah pada Inspektorat di Pemerintah Kota Jayapura, Kabupaten Jayapura, dan Kabupaten Keerom. Hasil penelitian dengan menggunakan pendekatan Structural Equation Model (SEM) dengan metode Partial Least Square (PLS) dengan menggunakan solfware WarpPLS ini memberikan bukti empirirs bahwa kompetensi auditor memengaruhi pelaksanaan audit yang berkualitas, sedangkan akuntabilitas tidak memoderasi pengaruh kompetensi pada kualitas audit

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Indriyani Ningsih Sinurat; Sylvia Christina Daat; Linda Y. Hutadjulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.

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