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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi dan Bisnis Jagaditha JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) International Journal of Economics Development Research (IJEDR) Prosiding National Conference for Community Service Project Global Financial Accounting Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Media Ekonomi Journal of Governance, Taxation, and Auditing Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) E-JURNAL AKUNTANSI
Tang, Sukiantono
Universitas Internasional Batam
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA Tang, Sukiantono; Fiorentina, Fiorentina
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 10 No. 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.709 KB) | DOI: 10.26418/jebik.v10i2.47461

Abstract

ABSTRACTThe purposes of this study is to investigate the impact of firm characteristics, firm performances, and management entrenchment on earnings management by using firms registered on Bursa Efek Indonesia for the period 2015-2019. Sampling method that is used in this study is purposive sampling method so the objects should meet the criteria. The exception sample for this study is financial firms due to differences on some regulations of reporting and firms without complete annual and financial report published for the period 2015-2019. The secondary data were obtained from firms"™ financial report and annual report that were published on the firms"™ official website and Bursa Efek Indonesia"™s website. In this study, earnings management is measured with Modified Jones Model. This study analyzed using fixed effect model approach panel data regression analysis. The results show that growth opportunities, board size, current ratio, auditor size, financial statement, and CEO ownership have no significant influences. Leverage, firm size, asset growth and turnover, and cash flow show significant negative influences. On the other hand, long-term and short-term debts, and CEO tenure show significant positive influences. Some results are not compatible with hypothesis since there are limitations on the period time and methods that were chosen. ABSTRAKPenelitian ini dilakukan dengan tujuan untuk meneliti adanya pengaruh dari karakteristik perusahaan, kinerja perusahaan, dan management entrenchment terhadap manajemen laba dengan menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling sehingga objek penelitian harus sesuai dengan kriteria. Sampel data yang dikecualikan adalah perusahaan keuangan atau finansial karena memiliki regulasi pelaporan yang berbeda dan perusahaan yang tidak memiliki kelengkapan laporan keuangan dan laporan tahunan periode 2015-2019. Data sekunder diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang dipublikasikan pada website resmi perusahaan dan website Bursa Efek Indonesia. Dalam penelitian ini, manajemen laba diukur dengan Modified Jones Model. Penelitian ini dianalisis menggunakan analisis regresi data panel dengan pendekatan fixed effect model. Hasil pengujian menunjukan bahwa peluang pertumbuhan, ukuran dewan direktur, rasio lancar, ukuran auditor, laporan keuangan, dan kepemilikan direktur utama tidak memiliki pengaruh signifikan. Sedangkan leverage, ukuran perusahaan, pertumbuhan dan perputaran aset, dan arus kas operasional memiliki pengaruh signifikan negatif terhadap manajemen laba. Utang jangka panjang dan pendek, serta masa jabatan direktur memiliki pengaruh signifikan positif. Hasil pengujian yang tidak sesuai dengan hipotesis dapat disebabkan karena adanya keterbatasan dalam periode waktu dan metode pengukuran yang digunakan.JEL : M410, M480
THE EFFECT OF CORPORATE GOVERNANCE AND POLITICAL CONNECTION ON FIRM PERFORMANCE IN INDONESIAN STOCK EXCHANGE Tang, Sukiantono
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.15864

Abstract

Firm performance is the capability of a business to effectively use its resources in such a way to generate operational and financial results. The purpose of this study is to find out and obtain empirical evidence about the effect of corporate governance and political connection on firm performance. This research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The sample results that have been selected are 859 data. The data analysis technique used is linear regression analysis. The results of this research show that corporate governance proxy family ownership has no influence on firm performance (ROA & ROE), then corporate governance proxy market to book value has influence on firm performance (ROA), political connection has no influence on firm performance ROA, but political connection has influence on firm performance ROE.
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON FINANCIAL PERFORMANCE IN INDONESIAN BANKING COMPANIES Tang, Sukiantono
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.17202

Abstract

Financial Performance is the analysis conducted to determine the extent to which a company has correctly and adequately implemented the rules of financial performance. The purpose of this study is to discover and obtain empirical evidence on the impact of exposure to intellectual capital on financial performance. The survey was conducted from 2018 to 2022 for banking companies listed on the Indonesian Stock Exchange. The results for the selected samples are 225 data for ROA, and 222 data for ROE. The data analysis technique used is linear regression analysis. The result is an outflow of intellectual capital financial performance using ROA and ROE.
Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board Priscilia, Joicelyn; Ivone, Ivone; Tang, Sukiantono
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1823

Abstract

This study examines the effect of the presence of a risk committee on climate change disclosure and investigates the moderating role of female board representation. The sample consists of 502 observations of non-financial companies that are listed on the Indonesia Stock Exchange (IDX) that consistently published sustainability reports during the period 2019–2023. Climate change disclosure is measured using eleven indicators based on the task force on climate-related financial disclosures framework. The analysis employs panel data regression analysis with a moderating variable. The results indicate that the presence of a risk committee alone does not have a significant effect on the level of climate change disclosure. However, companies with female board members exhibit significantly higher levels of climate change disclosure. Furthermore, the moderating analysis reveals that Female Board representation weakens the positive influence of the risk committee on climate change disclosure, suggesting an overlap in monitoring and oversight functions related to environmental issues. This study is motivated by the inconsistent adoption of climate change disclosure practices among Indonesian companies despite increasing regulatory pressure on sustainability reporting. The findings contribute empirical evidence from an emerging market context by integrating corporate governance mechanisms, gender diversity, and climate-related transparency, and provides practical implications for designing more effective governance structures to enhance the quality of climate change disclosure.
The Effect of ESG on Bank Performance: The Moderating Role of Foreign Ownership Serly; Tang, Sukiantono; Duha, Novit Cahyesi
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4661

Abstract

This study aims to analyze the impact of ESG on bank performance as measured by Return on Assets (ROA), Return on Equity (ROE), and GRI disclosure index with foreign ownership as a moderator. The research sample uses data from companies engaged in the banking sector in Indonesia with an observation period from 2019 to 2023. The research approach used is moderation regression analysis with secondary data from annual reports and sustainability reports. This study finds that foreign ownership can strengthen the positive influence of ESG on bank performance. This indicates that the involvement of foreign investors can strengthen the implementation of sustainability practices through better external oversight mechanism.
The Effect of Earnings Management to Stock Return on Company Listed in Indonesia Sukiantono Tang; Wini Alvita
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 8 No. 2 (2021): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.8.2.2021.194-201

Abstract

The financial report should report accurate information about the company situation so it can be utilized properly by stakeholders. This study aims to examine the effect of earnings management on stock returns. The data collection of this study used purposive sampling. A total of 1335 data were collected and used as research samples. The data that has been collected is then tested to obtain the results. Furthermore, in analyzing the data, the method used is descriptive statistics. Based on the analysis, the results of this study showed that earnings management has a significant effect on the stock return variable. This is because earnings management practices can trick investors into making investment transactions.
Implementasi Pencatatan Akuntansi, Pengendalian Internal, dan Pelaporan Akuntansi Berbasis Microsoft Access pada UMKM RR Laundry Sukiantono Tang; Safarisa Putri
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i2.11981

Abstract

Pengelolaan keuangan yang tertib melalui pencatatan akuntansi, pengendalian internal, dan pelaporan keuangan merupakan aspek penting dalam mendukung keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, masih banyak UMKM yang menerapkan pencatatan keuangan secara manual dan belum terstruktur, termasuk UMKM RR Laundry di Kota Batam. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengimplementasikan sistem pencatatan akuntansi, pengendalian internal, dan pelaporan akuntansi berbasis Microsoft Access pada UMKM RR Laundry guna meningkatkan kualitas pengelolaan keuangan usaha. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif melalui observasi langsung dan wawancara dengan pemilik usaha. Hasil kegiatan menunjukkan bahwa penerapan sistem pencatatan akuntansi berbasis Microsoft Access mampu meningkatkan keteraturan pencatatan transaksi, meminimalkan kesalahan pencatatan, serta menghasilkan laporan keuangan yang lebih akurat dan mudah dipahami. Implementasi sistem ini juga mendukung penguatan pengendalian internal sederhana dan membantu pemilik usaha dalam memantau kondisi keuangan serta mengambil keputusan usaha secara lebih objektif dan berkelanjutan.
Sistem Akuntansi Berbasis Microsoft Access untuk Efisiensi dan Pengendalian Internal Keuangan UMKM Konstruksi pada PT. Lestari Enov Editor Sukiantono Tang; Sie Thai Ping
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan pada PT Lestari Enov Editor, sebuah perusahaan jasa konstruksi yang masih menggunakan sistem pencatatan keuangan manual berbasis Microsoft Excel. Kondisi tersebut menyebabkan proses pencatatan transaksi dan penyusunan laporan keuangan kurang efisien serta berisiko menimbulkan kesalahan pencatatan. Tujuan kegiatan ini adalah meningkatkan efisiensi, akurasi, dan pengendalian internal pencatatan keuangan melalui pengembangan sistem akuntansi terkomputerisasi. Metode pelaksanaan meliputi wawancara dan observasi untuk mengidentifikasi alur transaksi dan kebutuhan sistem, dilanjutkan dengan perancangan dan implementasi sistem pencatatan akuntansi berbasis Microsoft Access. Hasil kegiatan menunjukkan bahwa sistem yang dikembangkan mampu mencatat transaksi pendapatan, pembelian, pengeluaran kas, dan persediaan, serta menghasilkan laporan keuangan secara otomatis dan tepat waktu. Penerapan sistem ini terbukti meningkatkan efektivitas, efisiensi, dan akurasi pengelolaan keuangan perusahaan.
Co-Authors Agung SNP, Jeffrey Alvita, Wini Angeline Angeline Angelyn Angelyn Anita Aseanty, Deasy Atnan Ari Anderson Bawono, Arso Bianca, Tiffani Marla Brenky Jie Budi Harsono Budi Harsono Chrisna, Chrisna Christella Christella Diamend Tino Sembiring Duha, Novit Cahyesi Edmund Edmund Edric Fortunius Eirene Lady Marchela Sayow Elisna Levia Elvi Elvi Elvi Elvi, Elvi Elvin Elvin Eric Marthino erna wati Farah Fakhirah Suganda Fharis Aditya Kusworo Fiorentina Fiorentina Fiorentina, Fiorentina Haryanti, Rizka Ivone, Ivone Jessica Valeria Joslyn Volensya Khusnul khotimah Lina Wati Lina Wati Meiliana Meiliana Meilisa Meilisa Meilisa Meilisa Meilisa, Meilisa Michael Learns Tay Mirabelle, Eileen Mita Permata Sari Natalia Harini Natasya Sapitri Nelson Handoko Novi Novi Priscilia, Joicelyn Rico Sinaga Ridhayati Farid Ristiani Hastuty Safarisa Putri Sarfilianty Anggiani, Sarfilianty Sari, Ayu Widya Septiany, Sheila SERLY Serly, Serly Shandy Shandy Shandy Shandy, Shandy Sherly Marlina Sherry Sherry Shofiy Shofiyah Sie Thai Ping Susanto, Androni Suwarsini, Lili Suyono Saputra Tiffani Marla Bianca Vivin Mayviana Windy Ardianti Windy Octaviana Manurung Wini Alvita Wini Alvita Wira Erlangga Pratama Yang Songsen Samuel Yanni, Yanni Yuni Nuraeni