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All Journal Jurnal Manajemen dan Organisasi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Indonesian Economy and Business Integritas: Jurnal Antikorupsi Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi JABE (Journal of Applied Business and Economic) Jurnal Pendidikan Akuntansi dan Keuangan The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies
Hilda Rossieta
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance Adiputra, I Made Pradana; Gani, Lindawati; Rossieta, Hilda
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.22753

Abstract

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that  the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.
Transparency of local government in Indonesia I Made Pradana Adiputra; Sidharta Utama; Hilda Rossieta
Asian Journal of Accounting Research Volume 3 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-07-2018-0019

Abstract

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.
LOYALITAS NASABAH DAN KINERJA PERBANKAN DI INDONESIA Nurul Aisyah Rachmawati; Lindawati Gani; Hilda Rossieta
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.572 KB) | DOI: 10.26905/jkdp.v21i1.1235

Abstract

The purpose of this study was to investigate the impact of customer loyalty on firm performance in the banking industry in Indonesia. This study used a sample of banking firms listed on the Indonesian Stock Exchange. The data was processed and analyzed by Partial Least Square (PLS). We hypothesized that firm’s financial performance, market performance, and non-financial performance were positively affected by customer loyalty. The results provided evidence which was consistent with the hypothesis. It showed that customer loyalty provided incremental information to the firm’s performance that consisted of financial performance, market performance, and non-financial performance.
The Combined Effects of Financial Derivatives and Discretionary Accruals on the Value Relevance of Earnings and the Book Value of Equity Etty Murwaningsari; Sidharta Utama; Hilda Rossieta
Gadjah Mada International Journal of Business Vol 17, No 2 (2015): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.617 KB) | DOI: 10.22146/gamaijb.6909

Abstract

This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of derivatives and discretionary accruals on the value relevance of earnings and equity. The analysis used panel data regressions and the Wald test over the period from 2001-2008. The results showed a positive or complementary association between derivatives and discretionary accruals. The positive association implied that managers tended to intensify the use of discretionary accruals to offset a higher use of derivatives. Price and return models demonstrated negative significant effects of derivatives on the value relevance of earnings. The return model showed negative significant effects of discretionary accruals on the value relevance of earnings but negative effects on the value relevance of equity with the price model.
Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Jurnal Akuntansi

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Abstract

TAX AVOIDANCE, RELATED PARTY TRANSACTIONS, CORPORATE GOVERNANCE AND THE CORPORATE CASH DIVIDEND POLICY Dewi Kartika Sari; Sidharta Utama; Hilda Rossieta
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.841 KB) | DOI: 10.22146/jieb.28658

Abstract

This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the proposed hypotheses. First, the greater tax avoidance that a company makes will increase the size of the firm's RPT. Second, the higher that the company's RPT is, this will lower the company's cash dividend payout rate. Third, the greater the tax avoidance is, the lower the company's cash dividend payout rate will be, which is done through a related party transaction.Fourth, the impact of the implementation of strong CG will weaken the positive relationship between corporate tax avoidance and the company’s RPT size, strengthen the negative relationship between the RPT’s size and the cash dividend payout policy of the firm, and strengthen the negative relationship between the company’s tax avoidance and the company's cash dividend payout policy which is mediated by the company’s RPT. This study makes three contributions. First, this study shows an indirect relationship between tax avoidance and cash dividend payments, mediated by RPT. Second, this study tries to examine the effect of CG’s moderation on the relationship between tax avoidance and RPT, as well as the effect of CG’s moderation on the relationship between tax avoidance and cash dividend payments, mediated by RPT. Third, this study developed RPT measurements by looking at the RPT’s components more specifically (looking at components of transactions outside of the main business of the company - the "others" component).
Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan I Made Pradana Adiputra; Lindawati Gani; Hilda Rossieta; Ancella Anitawati Hermawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v8i2.4435

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.
Analisis Faktor Determinan Senjangan Anggaran Pemerintah Republik Indonesia Kementerian Negara Bidang Infrastruktur-Sebuah Studi Eksploratif Hilda Rossieta; Dri Asmawanti
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The central role of infrastructure in promoting national economic growth in one hand, yet, on the other hand, low absorption of government budget among infrastructure-related ministries of Indonesia (i.e., Public Works, Transportation, Public Housing and Rural Development), has provided strong motivation to do research in this area. Research framework is developed based on budgeting literature of profit oriented entity as well as current budgeting practice of infrastructure-related ministries in Indonesia. Generally, the study hypothesized that due to bureaucratic type of government organizations, level of budget absorption is negatively associated with degree of uncertainty in both tasks (Dunk and Nouri, 1998) and environment (Kren and Liao, 1988). We use level of efficiency of the standard systems and procedures to guide budget implementation as proxy to the level of uncertainty. Efficient guidance has adequate clarity and comprehensiveness to guide budget execution, so that additional information to reduce uncertainty of task as well as environment is unnecessary. The questioner is developed from the existing systems and procedures that guide each ministry to interact with both internal as well as external parties. The aim of the questioner is to examine the association between the level of uncertainty with level of budget absorption. Respondents of this study are Kuasa Pengguna Anggaran (KPA) in the Directorate General level in the ministries. They are government officials who have the authority to implements the budget. Out of the total 48 KPA in the ministries, we sent 21 questioners or 44% of the total population, and received 18 responses or 85.71 % response rate. After examining validity and reliability of the data, the hypotheses are tested in two ways: (i) nonparametric Kruskal-Wallis test to examine whether the ministries have different level of task as well as environment uncertainty; (ii) nonparametric rank Spearman and Kendall’s tau-b to investigate whether budget absorptions are negatively correlated with the level of uncertainty. The results suggest that the ministries have different level of uncertainty, and also, the level of budget absorption is negatively correlated with the level of uncertainty. Therefore, to increase the level of budget absorption, the budget systems and procedures in the larger ministry such as Ministry of Public Works and Ministry of Transportation with high level of uncertainty should have clearer (i.e., free from ambiguity) and more comprehensive compared to that of the smaller ministries such as Ministry of Public Housing and Ministry of Rural Development.
Optimalisasi Pengelolaan Aset Tetap Pada Pemerintah Provinsi Riau Rakha Magistra Sumarno; Hilda Rossieta
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.11451

Abstract

Penelitian ini bertujuan melakukan identifikasi permasalahan utama dan memberikan rekomendasi untuk mengatasi permasalahan pengelolaan aset tetap pada Pemerintah Provinsi Riau. Metode riset dalam penelitian ini menggunakan pendekatan kualitatif dengan acuan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 dan Asset Life Cycle Management (Schumann and Brent, 2005). Berdasarkan acuan tersebut, disusun daftar pertanyaan untuk memperoleh data melalui wawancara dengan para pengelola aset tetap. Hasil penelitian menunjukkan bahwa permasalahan utama dalam pengelolaan aset tetap di Pemerintah Provinsi Riau adalah: i) profesionalisme sumber daya manusia;  ii) Standar Operasi Prosedur (SOP) pemanfaatan dan pemeliharaan aset tetap yang belum memadai; iii) kebijakan mutasi pegawai yang kurang mendukung optimalisasi pelaksanaan tugas pengelolaan aset tetap; dan iv) lemahnya koordinasi antar instansi. Berdasarkan permasalahan tersebut, maka rekomendasi yang diajukan adalah: i) mengadakan sosialisasi tentang profesionalisme secara reguler kepada para pegawai yang terlibat dalam pengelolaan aset tetap ; ii) menyusun dan menyempurnakan SOP pemanfaatan dan pemeliharaan aset tetap; iii) menyempurnakan kebijakan mutasi pegawai yang mendukung optimalisasi pelaksanaan pengelolaan aset tetap; iv) rapat koordinasi pengelolaan aset tetap  BPKAD dan Organisasi Perangkat Daerah (OPD) di lingkungan Pemerintah Provinsi; v) merancang sistem pembayaran elektorinik perpajakan aset tetap bersama BAPEDA Provinsi Riau.
Determinant Factors of Audit Quality ARIE WIBOWO; HILDA ROSSIETA
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.216

Abstract

This study is aimed at examining the determinant factors of audit quality. Different from the previous studies, we use earnings surprise benchmark developed from Carey and Simnet (2006) as the proxy for audit quality. Based on the previous literature, we expect that audit tenure, size of audit firm, and audit regulation have a positive impact on audit quality. Using logistic model,we find that size of audit firm and audit regulation are the two determinant factors that consistently provide positive effect on audit quality. This result suggests that the probability for delivering high audit quality increases as the audit firm size is getting bigger. In addition, the probability of high audit quality is higher under audit regulation regime compared to that of non-regulated.
Co-Authors Adinda Tisalita Permata Afifah Rida Salsabila Ancella Anitawati Hermawan, Ancella Anitawati Arie Wibowo Dewi Kartika Sari Dewi Kurniati Airlangga Djakman, Chaerul Dri Asmawanti Etty Murwaningsari Fitriany Fitriany, Fitriany I Made Pradana Adiputra Indrianto, Tovik Ira Geraldina Lindawati Gani Luh Putu Ratna Sundari Nainggolan, Debora Anisus Nur Apandi, R Nelly Oktavia . Rachmawati, Nurul Aisyah Rakha Magistra Sumarno Ratna Wardhani Sidharta Utama Sigit Wahyu Kartiko Sinta Sinta Suardi, Imelda Sutopo, Primisita Sutrisno, Paulina Vera Diyanty Wondabio, Ludovicus Sensi