Articles
<![CDATA[PERSEPSI MENGENAI LINGKUNGAN KERJA TERHADAP PILIHAN KARIER SEBAGAI AUDITOR ]]>
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ MABIS Vol 3, No 2: Desember 2012 ]]>
Publisher : <![CDATA[MABIS ]]>
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<![CDATA[The purpose of this research is to investigate the perceptions of accounting students about auditorâs work environment. This research is to examine and analyze auditorâs work environment affect opinion, work at accounting profession, and career plan of accounting students. The research was conducted with a purposive sampling technique in data collection. The research sample is determined by purposive sampling with criterion that is, the students of accounting department who still or finishing taking audit studying objects at Pontianak. The data collected is classified as primer data which obtained by questionnaires distribution. Testing hypothesis is conducted by using simple regression and multiple regressions. This research includes three of hypotheses. From three of hypothesis, two of hypotheses are rejected. The result of testing this hypothesis suggests that the work environment has a significance value of 0.029 which means it has a significant influence on student career choice for the auditor. This research is supports previous research conducted by Rasmini.]]>
<![CDATA[PERSEPSI MENGENAI SKANDAL AUDITOR TERHADAP PILIHAN KARIER SEBAGAI AUDITOR ]]>
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ MABIS Vol 4, No 1: Juni 2013 ]]>
Publisher : <![CDATA[MABIS ]]>
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<![CDATA[Auditor profession have come to be society focus in the last few years, especially when case of Enron in American up to case.Auditors scandals become problem, especially to accounting students that want to start their carrier. So that, this research is to examined and analyze auditorâs scandals affect opinion, work at accounting profession, and career plan of accounting students. Data was collected by filling in questionnaire. Sample taking technique used in the research was purposive sampling, with criterion that is, the students of accounting department which still or finished taking audit studying objects at Pontianak. Data was analyzed by SPSS version 16 software package. This research includes three hypotheses. From three hypotheses, all of hypotheses are accepted. The result of testing hypothesis suggests that there is no significant auditorâs scandals influence on the student career choice for the auditor. This research is support previous research conducted by Wirianata in which students perceive positive accounting profession post-Enron scandals.]]>
<![CDATA[Firm Value in Indonesia: Will Foreigners be the Determinant? ]]>
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ JDM (Jurnal Dinamika Manajemen) Vol 13, No 1 (2022): March 2022 ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jdm.v13i1.35021
<![CDATA[Despite considerable scholarly attention, the literature on foreign investors is characterized by inconsistency and mixed findings. Using a sample of 427 non-financial firms during the period 2012 to 2019, this study provides robust evidence of the relationship between foreign investors and changes in firm value in the Indonesian setting. The investigation results using robust panel regression show that the trading behavior of foreign investors is the cause of the decline in firm value. This finding is robust with a number of repeated tests and endogeneity bias. The results of this study can be generalized to the capital markets of developing countries in Asia with thin market characteristics, high information inequality, and weak investor protection. This study is especially useful for regulators in formulating policies and academics.]]>
<![CDATA[Corporate Governance Perception Index and Firm Performance in Indonesia ]]>
<![CDATA[Arif Budi Satrio]]>
<![CDATA[ Media Ekonomi dan Manajemen Vol 37, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis UNTAG Semarang ]]>
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DOI: 10.24856/mem.v37i2.2884
<![CDATA[The unique business environment and inconclusive findings make it interesting to conduct investigations related to corporate governance and performance in Indonesia. The investigation is carried out on all firms on the Indonesia Stock Exchange, which The Indonesian Institute for Corporate Governance has surveyed for almost two decades (2001 to 2019). The test results find a significant relationship between corporate governance and firm performance. This study underscores the importance of stakeholders in making a collective contribution to the firm. A series of tests have been carried out to validate these findings, and the results remain robust. This finding has important contributions and implications for regulators and firms, especially in developing countries.]]>
<![CDATA[Corporate financial risks: Is there a role of insider incentives? ]]>
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ MBR (Management and Business Review) Vol 7 No 2 (2023): Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia ]]>
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DOI: 10.21067/mbr.v7i2.9403
<![CDATA[Weak corporate governance in developing countries, the complexity of agency issues, and the lack of consensus on insider and corporate financial risk relations are the reasons why this issue is urgent to investigate. This study investigates the role of insider incentives on corporate financial risk with a sample of 234 non-financial companies in Indonesia for 2003-2018 using dynamic system GMM panel regression, taking into account the number of fundamental factors and firm-level characteristics in the test. Robust findings show that insiders significantly reduce firms' financial risk, and this effort became even more evident after the 2008 subprime crisis. These findings clarify agency issues in firms in developing countries and support the pecking order theory. These findings enrich the literature, especially regarding good corporate governance, and are helpful for regulators regarding regulations, especially in developing countries.]]>
<![CDATA[Financial Conditions and CSR on the Financial Performance of Financial Firms ]]>
<![CDATA[Sanjaya, Randy]]>;
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan ]]>
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DOI: 10.70437/benefit.v3i2.1306
<![CDATA[Firm financial performance is an essential topic in current research. This study aims to analyze the financial performance of financial firms in Indonesia from two perspectives: corporate social responsibility and financial condition. The analysis used a regression model on 95 firms for the 2019-2023 period. The results indicate that a firm's financial condition, specifically capital structure, negatively impacts profitability, while CSR has a positive effect. Conversely, liquidity has no proven role. Overall, the results of this study emphasize the importance of implementing CSR in supporting improved corporate financial performance and encourage further research to understand the complex relationship between liquidity and corporate profitability.]]>
<![CDATA[Sosialisasi & Pelatihan Karyawan tentang Laporan Keuangan Berdasarkan SAK ETAP ]]>
<![CDATA[Thomas Averio]]>;
<![CDATA[Arif Budi Satrio]]>;
<![CDATA[Sisca Contesa]]>;
<![CDATA[Theresia Contesa]]>
<![CDATA[ PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/pakmas.v4i1.2534
<![CDATA[Employee turnover in a company necessitates the need for work adaptation so that the company's economic wheels can run as they should. Understanding the concepts and techniques of preparing financial reports, especially for new administration, finance and accounting staff, is very important. To get a common perception, all staff in this field need training. This is the background for carrying out socialization & training on financial reports based on SAK ETAP at PT Sumber Satwa Pertiwi. This activity was held boldly using lecture and discussion methods. The participants in this training were twenty staff in the administration, finance and accounting departments. The core implementation of this activity lasted for two days. Through carrying out this activity, it is hoped that participants will gain the same concepts and practical skills in preparing financial reports so that the financial reports presented are not misstated. Apart from that, it is hoped that participants can also understand the basics of preparing financial reports and the differences in SAK in Indonesia so that the process of preparing financial reports can be carried out by individuals who are considered skilled and produce good output.]]>
<![CDATA[Corporate Social Responsibility Disclosure During Pandemic: What Does the Female Supervisory Board Do? ]]>
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v8i2.451
<![CDATA[There have been many investigations regarding the role of women's boards in firms, especially from an economic point of view, but very rarely from a social perspective. This study provides novelty by raising the topic of the female supervisory board on the disclosure of corporate social responsibility information at the beginning of the recent health crisis period, namely the COVID-19 pandemic. Investigations conducted on 465 non-financial firms in Indonesia show new evidence that female supervisory boards did not focus on corporate social responsibility issues during the pandemic. The results of this robust investigation can be useful for regulators and academics in developing countries at a time of high business uncertainty. ]]>
<![CDATA[Tobin's Q dan Determinannya: Studi Empiris ]]>
<![CDATA[Averio, Thomas]]>;
<![CDATA[Kontesa, Maria]]>;
<![CDATA[Satrio, Arif Budi]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v24i2.5082
<![CDATA[This research aims to analyze factors that influence firm value, including profitability, leverage, liquidity and firm size. Research on 56 Primary Consumer Goods Sector Companies in Indonesia with an observation period of 2017 to 2021. Data analysis carried out using multiple linear regression shows that profitability has a positive effect while leverage has a negative effect on firm value. This research fails to prove the role of liquidity and company size in explaining changes in firm value.]]>
