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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Share : Journal of Service Learning Ultima Management : Jurnal Ilmu Manajemen ACCRUALS (Accounting Research Journal of Sutaatmadja) Majalah Ilmiah Bijak JAAF (Journal of Applied Accounting and Finance) ACADEMICS IN ACTION Journal of Community Empowerment Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat
Setyarini Santosa
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences

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Mediating Influence Of Self-Esteem On Relationship Between Ethical Leadership And Job Performance Saragih, Masriani; Yustina, Andi Ina; Santosa, Setyarini
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.19421

Abstract

Leaders with ethical leadership promote ethical conduct to their followers through two-way communication such as setting ethical standards and discipline for those who violate the standards. High ethical leadership of leaders within organizations will lead to a high level of employee self-esteem. Employees with high self-esteem will be more confident with their own behavior and attitudes. Thus, it will encourage them to give extra effort and maintain exemplary performance within the organizations. This research aims to examine the effect of ethical leadership toward employees’ job performance and the mediating role of self-esteem in these relationships. Data was collected using questionnaires with responses from 160 employees of 15 major industries in Indonesia. The results indicate that ethical leadership significantly and positively affects job performance, while the mediating role of self-esteem partially mediates the relationship of ethical leadership and job performance. This study also found that ethical leadership can affect employees’ job performance directly without mediating variables and the results are significantly positive.
How Work Family Conflict, Work-Life Balance, and Job Performance Connect: Evidence from Auditors in Public Accounting Firms Rini, Rini; Yustina, Andi Ina; Santosa, Setyarini
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23558

Abstract

This research examines whether work-family conflict (both work-interfering family and family interfering work) among auditors in public accounting firms affects their job performance and whether the effect is mediated by work-life balance. A web-based survey is used in deploying and delivering questionnaires to 239 auditors in public accounting firms. The result shows that work-life balance partially mediated the relationship between work-family conflict with job performance. The result also demonstrates that work interfering-family (WIF) has a negatively significant effect on work-life balance, whereas family-interfering-work (FIW) has positively related to work-life balance. This study suggests that by embrace visions that support work and personal life balance with managers and supervisors as the gatekeepers in public accounting firms to maintain subordinates' life commitments will help to minimize the occurrences of work-family conflict that will slowly reduce the possibility of poor job performance.
Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan pada Otoritas Jasa Keuangan di Indonesia) Setyarini Santosa; Josep Ginting
Majalah Ilmiah Bijak Vol 16, No 2: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.93 KB) | DOI: 10.31334/bijak.v16i2.508

Abstract

This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world. This is interesting to study considering that many companies in the Financial Services Authority (OJK) in Indonesia receive warnings and even fines for the delay in submitting financial reports to Capital Market Authority.To carry out the analysis process as in the objectives in the first paragraph, the research team took a sample of 23 companies on the Indonesia Stock Exchange, where the companies were in the list of OJK. The 23 companies that were sanctioned by the OJK compared to 23 not sanctioned companies. In sample of companies that were sanctioned by the OJK, the number of non-manipulator companies according to the Beneish M-Score calculation was 62% and for companies included in the manipulator classification only 38%. Whereas in the sample of companies not subject to sanctions from the OJK, the number of companies included in the non-manipulator category is actually smaller, 52%, calculated using M-Score. This is the main basis for further research.In this study, the analysis process is carried out by quantitative explanatory analysis using probit regression models (probit models), on financial statement data which are categorized into two, the financial ratio with original data from OJK (audited) and the financial ratio with data modification (advanced business analysis). The results show that Beneish M-Score Model could not be implemented effectively to detect the fraud in the companies under control by OJK because only 2 (two) variables influence the existence of fraudulent, are Asset Quality Index (AQI) and Total Accrual To Total Assets (TATA). Thus, it is appropriate and important for the Beneish M-Score modeling to be equipped with other models that are more able to explain.
The Effect of Corporate Governance Mechanism, Company’s Growth and Company Performance toward Going Concern Audit Opinion in Non-Financial Service Companies for the Period of 2012-2015 Setyarini Santosa, S.E., MAFIS, Ak.; Dian Riesta Untari
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.886 KB) | DOI: 10.33021/jaaf.v1i2.361

Abstract

A company receiving going concern audit opinion from public audit firm can be a sign that the company is in doubt to have a long business run, according to the auditor judgment. The aim of this study is to investigate the determinant of company’s likelihood to receive a going concern opinion from auditor in the Indonesian capital market context. In order to discover  the factors behind a company receiving going concern audit opinion, this study employs a logistic regression method, with the dependent variables of going concern audit opinion and the independent variables of corporate governance mechanism, company’s growth, and company’s performance. In detail, researcher choses board size, independent commissioner, institutional ownership, management ownership to define corporate governance. As for company’s performance, researcher employs liquidity, profitability and solvency ratios. Researcher uses data from non-financial service companies listed in Indonesian stock exchange during the period of 2012-2015. The result shows a significant effect of institutional ownership, board size, liquidity and solvency toward the going concern audit opinion. 
Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia Rian Ferdinand; Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.788 KB) | DOI: 10.33021/jaaf.v2i2.548

Abstract

Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent financial statements report, while managerial ownership and liquidity have. Simultaneously, audit committee characteristics, managerial ownership, leverage and liquidity have significant influence to the fraudulent financial statement report.
The Influence of Executive Compensation and Executive Shares Ownership towards Corporate Tax Avoidance Melisa Rahardja Tandiono; Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1462

Abstract

This study aims to examine the influence of executive compensation and executive shares ownership towards tax avoidance. By knowing the influence of executive compensation and executive shares ownership towards tax avoidance, it could be an input for better regulations relates to tax avoidance. This study used the annual report of property, real estate, and building construction company listed on Indonesia Stock Exchange during 2014-2018. This study uses purposive sampling to determine the samples. There are 14 companies used in this research, in total there are 70 annual reports as samples used in this research. The control variables used in this research are company performance proxied using return on asset and company size proxied using total asset. The method used in this research is multiple linear regression. This study found that executive compensation has significant influence with negative coefficient on tax avoidance and executive shares ownership does not influence tax avoidance.
The Effect of Bonus Plan, Political Cost and Earning Management toward Social and Environment Disclosure Quality Gabriella Ebri Rosani; Setyarini Santosa, S.E., MAFIS, Ak.
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1225

Abstract

This research examines whether bonus plan, political cost, and earning management have influence to the social and environment disclosure quality or corporate social responsibility This research is important due to the increasing level of public awareness to the social and environmental disclosures that in turn, it can be used as part of the corporate strategy to attract the market as well as the stakeholder.  There are 45 companies used as samples and are taken from the manufacturing companies listed in Indonesia Stock Exchange for the period of 2013-2017. Using multiple linear regression, the finding from this research shows that both earning management and political cost have positive significant effect towards social and environment disclosure quality, while bonus plan has insignificant effect towards social and environment disclosure quality.
Active Learning dalam Pembelajaran Akuntansi di SMA/SMK Setyarini Santosa; Ika Pratiwi Simbolon; Vita Elisa Fitriana
ACADEMICS IN ACTION Journal of Community Empowerment Vol 3, No 1 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v3i1.1510

Abstract

Technological developments have a major impact on world businesses, such as technology-based companies. These changes also encourage for several adjustment in accounting scope. Therefore, educators are expected to be able to convey accounting knowledge in terms of its application concept in company business processes. To help delivering accounting skills, educators can use management methods in the form of active learning that focuses class activities in the active participation of each student. The purpose of this activity is for training educators to be able to apply appropriate active learning methods in accounting learning materials at SMA/SMK. When the training was conducted, each participant is invited to discuss and try to apply active learning methods. In addition, presenter also explain the data about effectiveness of active learning implementation which is shown through increasing students' understanding of the material being taught. At the end, discussions and trainings of active learning methods could provide new ideas for participants to deliver more varied subject matter.
DO INTELLECTUAL CAPITAL AND INTANGIBLE ASSETS INFLUENCE THE FIRM VALUE? (CASE STUDY IN TRADE, SERVICE, AND INVESTMENT SECTOR IN INDONESIA) Giovanni Giovanni; Setyarini Santosa
Ultima Management : Jurnal Ilmu Manajemen Vol 12 No 2 (2020): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v12i2.1703

Abstract

The objective of this research is to examine the influence of intellectual capital and intangible assets toward firm value. The use of intellectual capital and intangible assets in this research is very interesting because they represent the similar idea, the ability to generate future benefit. However, intellectual capital is not represented in the presentation of financial statement directly, while the intangible asset is presented in the financial statement. The samples are taken from the trade, service, and investment companies classification which are listed in Indonesia Stock Exchange in from 2015 until 2018. Using the purposive sampling, there are 27 companies put as data for the multiple linear regression. The result of the research shows intellectual capital has positive significant relationship toward firm value, meanwhileintangible assets have negative significant relationship toward firm value. It means the lower intangible assets, the higher firm value is. This might be happened if the company cannot utilize the intangible asset optimally.
FACTORS AFFECTING TRANSFER PRICING AGGRESSIVENESS IN INDONESIAN MULTINATIONAL COMPANY Setyarini Santosa; Fabiola Hagai Karina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.581

Abstract

Transfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. This kind of transaction may be conducted by a person or an entity that has special relationship with the company which might against the arm’s length principle. As many issues have been arisen regarding tax avoidance through transfer pricing practices, this study wants to examine the major determinants of transfer pricing aggressiveness in multinational company listed on Indonesia Stock Exchange for year 2013-2017. Sampling method used in this study is purposive sampling. Based on hand-collected sample of 120 publicly-listed Indonesian multinational company, through multiple regression analysis, the result shows that tax expense does not affect multinational company’s aggressiveness to do transfer pricing, while exchange rate, share ownership, leverage and firm size affect multinational company’s aggressiveness to do transfer pricing.
Co-Authors Andi Ina Yustina Apriayanti Apriayanti, Apriayanti Dian Riesta Untari Fabiola Hagai Karina Filda Rahmiati Gabriella Ebri Rosani Giovanni Giovanni Hally Hanafiah Ika Pratiwi Simbolon Jean Richard Jokhu Jonathan Lampatar Siregar Josep Ginting Kathelyn Kathelyn Lerissa Daniela Melisa Rahardja Tandiono R. Stevanus Bayu Mangkurat Rian Ferdinand RINI RINI Saragih, Masriani Vani, Angela Mei Vania Agatha Rusci Vita Elisa Fitriana Vita Elisa Fitriana Yustina, Andi Ina