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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan The Indonesian Accounting Review Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Binus Business Review Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Bina Praja Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Socioeconomics and Development Jurnal ULTIMA Accounting Shirkah: Journal of Economics and Business KEK (Kajian Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Capital Market Review Journal of Indonesian Economy and Business Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia IPSIKOM Accounting Analysis Journal Journal of Advanced Studies in Management
Doddy Setiawan
Bina Nusantara University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Political Budget Cycle on The Regional Elections in Indonesia Rizqiyati, Chanif; Setiawan, Doddy
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33879

Abstract

This research aims to examine the Political Budget Cycle on The Regional Elections in Indonesia especially in Java and to give evidence related between the central government transfer and the political budget cycle authority in regions. The number of samples taken was 337 observation data during three observation periods i.e. elections years, one year before the elections, and two years before 2018, 2017, and 2015 elections. The technique of testing data used regression analysis with Eviews Software. The results of this research show that the regional elections improve grant expenditures and social aid expenditures, while investment expenditures are increased two years before the elections are held. The assumption that the incumbent candidates utilize their authority to do politicization budgets cannot be proven in this research. Besides, the relationship between the central transfer and the political budget cycle in regions cannot be proven either.
Minat Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (Ppa) ditinjau dari Gender dan Status Akreditasi Program Studi Sudaryono, Eko Arief; P, Angger Tunggul; Setiawan, Doddy
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.59 KB)

Abstract

This research aims to examine accounting students interest in joining professional accounting education based on gender and accreditation of the study program. Respondents of this research are final year accounting students in Solo, Yogyakarta and Semarang. We use anova test in this research. The results shows that: (1) there are no significant differences in accounting students’ interest in joining professional accounting education based on gender (2) there are significant differences in accounting students’ interest in joining professional accounting education based on the accreditation status of the study program (3) there are significant differences in accounting students’ interest in joining professional accounting education based on gender and the accreditation status of the study program simultaneously.
The Recent Research Development on Micro Small and Medium Enterprises in Indonesia Latifah, Lyna; Setiawan, Doddy; Aryani, Y. Anni
Dinamika Pendidikan Vol 14, No 1 (2019): June 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i1.14287

Abstract

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.
CEO Turnover and Market Reaction in Indonesia Setiawan, Doddy; Kee Phua, Lian; Chee, Hong Kok
Indonesian Capital Market Review Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

This research examines Chief Executive Officer (CEO) turnover and market reaction in Indonesia. The sample of this research consists of 213 CEO turnover announcements for Indonesia Stock Exchange during 2000–2010 period. T-tests were used to investigate the effect of CEO turnover announcement on abnormal stock return during the event windows periods. The results of this research show that there is positive reaction on the CEO turnover announcements. This research considers both routine and non routine CEO turnover processes. This research finds that both turnover processes have information content to investor. This research also finds positive reaction on the announcements of outsider incoming CEO, while investors do not react on the announcement of insider incoming CEO. Thus, this research provides evidence that CEO turnover announcement have information content.
CEO Turnover and Firm Performance In Indonesia Setiawan, Doddy; Phua, Lian Kee; Chee, Hong Kok; Trinugroho, Irwan
Indonesian Capital Market Review Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

We investigated the effect of changes in CEO position on subsequent firm performance by studying 91 CEO turnovers in Indonesia. Our results show that firm performance decreases during the turnover year. Moreover, the incoming CEO does not increase firm performance in subsequent years. Indeed, there is evidence that firm performance decreases after such turnovers. We ultimately conclude that CEO turnovers in Indonesia do not have a positive effect on firm performance. Going further, we divided CEO turnovers into routine and non-routine turnovers on the basis of the turnover process. Both routine and non-routine CEO turnovers show similar results with all samples, in which the incoming CEO in a routine or non-routine turnover does not have a positive effect upon firm performance. Further evidence suggests that the incoming CEO tends to upsize firm assets rather than downsize them.
Why is technology adoption not optimised? E-commerce business investigation in Java Island Fitriani, Novi; Setiawan, Doddy
JOURNAL OF SOCIOECONOMICS AND DEVELOPMENT Vol 6, No 1 (2023): April
Publisher : Publisher of Widyagama University of Malang (UWG Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jsed.v6i1.4518

Abstract

Technology adoption is essential to increase business competitiveness and performance. Technology can be adopted regarding sales media, payment, and shipping methods. Statistics Indonesia reports that as of June 30, 2021, businesses in Indonesia are still dominated by conventional types of business, only 25.92% of companies are conducting e-commerce activities. However, even businesses already doing e-commerce, they still use simple technology through instant messaging and social media. Technologies with more relevant features to sales, such as marketplaces and websites, are not used optimally. The low technology adoption  can also be seen from the payment method, which is still dominated by cash at 77%, and the delivery method by face-to-face at 85%. Therefore, this research investigates why e-commerce businesses in Java have not been optimal in adopting technology. This study uses raw data from the 2021 e-commerce survey conducted by Statistics Indonesia. The population in this study is all e-commerce businesses on the island of Java, totaling 1,774,589 units, with a sample of 5,543 units. The results of this study indicate that the variables of education, training, age, gender, capital, and labor issues tend to be related to technology adoption. The variable delivery service limitations tend not to be related to technology adoption.JEL Classification D31; P42; P46
Impression Management in Indonesia: Critical Analysis and Areas for Future Research Santoso, Arif; Aryani, Y. Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

Abstract

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.
Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto, Budianto; Setiawan, Doddy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
Related Party Transactions, Family Ownership, and Earnings Management in Indonesia Subastian, Levina Ulfa; Widagdo, Ari Kuncara; Setiawan, Doddy
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5778

Abstract

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then manipulated by using accrual earnings management practices.DOI: 10.26905/jkdp.v25i3.5778
Corporate Social Responsibility (CSR) Disclosure on the Application of Conservatism: The Role of Foreign Ownership as a Moderating Variable Sari, Maria Puspita Nugrahaning; Setiawan, Doddy
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.10656

Abstract

This research aimed to determine what factors affect manufacturing companies' application of accounting conservatism. In addition, this study examines two factors: (1) the effect of CSR disclosure on the application of conservatism in manufacturing firms; and (2) the effect of foreign ownership on the relationship between CSR disclosure and the application of conservatism in manufacturing firms. This study was quantitative. This study utilised annual and sustainability reports from 2018 to 2022 from manufacturing companies listed on the Indonesia Stock Exchange. The study examined 590 data using the Fixed Effect Model as a regression model to estimate panel data. The findings revealed two conclusions: a significant relationship between CSR disclosure and accounting conservatism, and foreign ownership weakened the correlation between CSR disclosure and accounting conservatism. This study employed firm size, profitability, leverage, and audit quality as control variables. 
Co-Authors Adibuddin, Ahmad Farras Angger Tunggul P, Angger Tunggul Anjeli, Berliana Arif Santoso Aurelia, Clara Ayu Lestari, Risna Bambang Sutopo Basuki, Murya Arief Budianto Budianto Budiono, Graceilla Kristia Seraphim Catur Wicaksono, Nur Wahyu Chee, Hong Kok Ciptowati, Liana Dian Hapsari, Dian Eko Arief Sudaryono, Eko Arief Faradilla, Widya Septi Fatmawati, Ratna Fitriani, Novi Fitriyoka, Aidil Halim Dedy Perdana Hisan, Sevira Khairatun Ika, Siti Rochmah Irwan Trinugroho, Irwan Kee Phua, Lian Kristiana, Ida Kurniawan, Rasyid Ridha Lau, Evan Lyna Latifah Magdalena, Theresia Maria Kontesa Mela, Nanda Fito Muhammad Ikhsan Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmayanti M, Poppy Phua, Lian Kee Pipin Kurnia Poppy Nurmayanti Pratama, Fadillah Ahmad Fauzi Puspita, Adya Putri, Fatwasari Soeratno Putriani, Tina Rahmasari, Arttika Rayenda Khresna Brahmana Risdiawan, Hanafi Rizqiyati, Chanif Robert T. Herman, Robert T. Santoso, Wakhid Nanang Saputra, Newin Ananta Aji Sari, Maria Puspita Nugrahaning Sari, Pinkan Wulan Sari, Wa Ode Nurmila Selima, Nabila Syaharani Setyorini, Eka Subastian, Levina Ulfa Syafik, Mohammad TAMTOMO, AGATHA PRICILLIA SEKAR Tiara, Beby Ulfa Afifah, Ulfa ulfa, mutia Ummah, Yumna Rifdatul Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Widyatmoko, Arya Sindhung Wikan Isthika, Wikan WINANTI, WINANTI Y. Anni Aryani Yesi Mutia Basri