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All Journal AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi, Auditing dan Keuangan Riset Akuntansi dan Keuangan Indonesia Journal of Management and Business Review JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt) Riset Akuntansi dan Keuangan Indonesia Jurnal Penelitian Akuntansi Jurnal Dinamika Akuntansi Society Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sambuaga, Elfina Astrella
Program Studi Akuntansi Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH EVA, EARNINGS DAN ARUS KAS OPERASI TERHADAP STOCK RETURN Elfina Astrella Sambuaga
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.256 KB) | DOI: 10.30813/jab.v8i2.818

Abstract

This study analyzed the influence of economic value added, residual income, and two mandated performance measures, earnings and cash flow from operations to the shareholders’ return of mining’s companies that listed on Indonesian Stock Exchange. This study was also intended to know which performance measures have the most significant effect to the stockholders’ returns. This study used linier regression to see the contribution from each independent variables influenced stockholders’ return. The hypotheses was economic value added, earning and cash flow operation have significant influence  to the stockholder’ return. The most significant effect was from cash flow operation regression. The next variable which has significant effect also were EVA and earning. Keywords: EVA, earning, cash flow from operations, stock return
PENGARUH FAMILY OWNERSHIP, PERUBAHAN TARIF PAJAK DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Elfina Astrella Sambuaga
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.641 KB) | DOI: 10.30813/jab.v9i2.885

Abstract

This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.Keywords : debt policy, family ownership, firm value, tax reform.
Financial Restatement Period: Internal and External Auditing Mechanism Elfina Astrella Sambuaga; Chelsea Chen; Jeanette Yovanka; Kristina Fransiska
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.519

Abstract

The purpose of this study is to empirically scrutinise the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analysed in this study involved companies listed on the Indonesia Stock Exchange from 2016 to 2018. Purposive sampling technique was employed in this research, and the total sample was 153 observations. Multiple regression analysis indicates that audit quality, audit report lag, and audit committee characteristic are statistically significant toward the length of financial restatements. The audit committee characteristic and audit report lag compress the length of financial restatements, while the audit quality extends the length of financial restatements. 
Peran Profitabilitas dan Dividen terhadap Struktur Modal Menggunakan Firms Size sebagai Pemoderasi pada Bisnis Keluarga Serafina Alamsyair; Elfina Astrella Sambuaga
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 2 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i2.11708

Abstract

Latar Belakang: Perusahaan keluarga di Indonesia memberikan kontribusi yang cukup signifikan dalam perekonomian. Dengan mengedepankan pola dinasti, perusahaan keluarga tentu saja akan lebih berhati-hati dalam memilih pendanaan perusahaan. Keputusan perusahaan keluarga terhadap struktur finansial perusahaan pun mendatangkan ketertarikan untuk dibahas.Tujuan: Penelitian ini mempunyai tujuan untuk membuktikan bahwa terdapat efek profitabilitas dan dividend yang turut dipertimbangkan dalam perusahaan keluarga, ketika diperhadapkan dengan keputusan dalam menentukan struktur kapital perusahaan. Namun, adanya perbedaan ukuran perusahaan dapat juga dipertimbangkan sebagai moderasi dalam menguji keterkaitan antara efek profitabilitas dan dividen terhadap kebijakan struktur modal perusahaan keluarga.Metode Penelitian: Bisnis dinasti memang tidak mudah, untuk itu pengambilan sampel pada penelitian ini berfokus pada data yang tersedia di BEI periode 2015 hingga 2019 tanpa sektor finansial. Pemilihan data yang digunakan melibatkan non-probability purposive sampling tipe judgement sampling. Bertitik tolak dari kriteria yang telah ditentukan maka sampel dalam penelitian ini berhasil menyaring 45 perusahaan keluarga.Hasil Penelitian: Pada pengujian model pertama, profitabilitas tidak berpengaruh secara signifikan terhadap variabel struktur kapital, sebagai akibatnya tidak sinkron dengan hipotesis penelitian. Sementara itu, pada pengujian model dua, profitabilitas berpengaruh positif signifikan terhadap struktur kapital, sehingga tidak sinkron dengan hipotesis penelitian.Keterbatasan Penelitian: Penelitian ini hanya memakai kriteria perusahaan keluarga serta tidak melibatkan efektivitas tata kelola perusahaan dalam penelitian ini.Keaslian/Novelty Penelitian: Penelitian ini berkontribusi untuk penelitian serupa terkait struktur modal pada perusahaan keluarga yang saat ini masih terdapat inkonsistensi pada hasil penelitian terdahulu.
EFFECT OF PROFIT MANAGEMENT ON ANNUAL REPORT READABILITY Elfina Astrella Sambuaga; Kezia Algise Iksanto; Natasha Emmanuela; N.P. Qintari M.Y.
Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i2.2920

Abstract

ABSTRACT : This study examines the effect of earnings management to annual report readability. This study uses data from the non-financial sector of companies listed on the Indonesia Stock Exchange (BEI) for the period (2014-2018) with a total of 825 observations. The data collection technique uses purposive sampling and data analysis uses multiple regression analysis methods. Based on the results of the research on the first hypothesis, an increase in income reflects earnings management which negatively affects the annual report readability, while the results of the second and third hypotheses are an increase in income and discretionary accruals as well as an increase in income and discretionary accruals above the median, both of which simultaneously reflect earnings management that are not significantly influence the annual report readabilityKeywords: earnings management, annual report readability, discretionary accruals ABSTRAK : Tujuan penelitian ini untuk menguji pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan data sektor non-keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode (2014-2018). Total observasi yaitu 825, dengan menggunakan teknik pengumpulan data menggunakan purposive sampling dan analisis data memakai metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa peningkatan pendapatan mencerminkan manajemen laba yang berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan hasil hipotesis kedua dan ketiga yaitu peningkatan pendapatan dan discretionary accruals serta peningkatan pendapatan dan discretionary accruals di atas median, keduanya secara bersamaan mencerminkan manajemen laba yang tidak berpengaruh secara signifikan terhadap keterbacaan laporan tahunan.Kata Kunci: manajemen laba, keterbacaan laporan tahunan, discretionary accruals 
THE EFFECT OF BOD GENDER AND LEVERAGE TOWARDS FIRM PERFORMANCE Elfina Astrella Sambuaga; Leonardo Laksamana; Kevin Soetemto; Adrian Karundeng
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.192 KB) | DOI: 10.60090/kar.v3i1.574.1-19

Abstract

This research aims to investigate the effect leverage has towards firm performance when moderated by board of director’s gender. Net profit margin is used as the firm performance measure, both DAR and DER measures are used as leverage measure, and the as for BOD gender, dummy and proportion approach will be used. The research uses 69 out of 100 companies listed on Kompas100 on the year 2018 using purposive sampling method and the data is collected via Market Intelligence platform and inputted it to statistic software SPSS. The output shows that leverage has a negative impact towards firm performance and BOD gender weakens their negative relationship. This means that too much borrowing isn’t always necessarily good for a firm and females on the BOD can neutralize this effect. Keywords: BOD, firm performance, gender, leverage
THE EFFECT OF GENDER ON BOARD, FINANCIAL EXPERTISE OF CEO, AND POLITICAL CONNECTION TOWARD FRAUDULENT FINANCIAL REPORTING IN INDONESIA Chika Meyora Ismato; Elfina Astrella Sambuaga
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

The view of this study is to examine the effect of gender and expertise and political connection on a fraudulent financial statement. Financial Reporting is measured by managerial ability which presents with M-SCORE variable, gender on board, financial expertise, and political connection. The population used in this study are the countries in Indonesia listed in IDX and S&P Capital IQ for 2018-2021. In this study, a total of 100 industrial enterprises whose annual reports were made public and who disclosed their external auditors on the Indonesia stock exchange were chosen on purpose. STATA 17 is used to test the sample in this study using the multiple regression method. The study in this study shows the following result: the impact of gender on board towards fraudulent financial statements is significant, and the impact of political connection towards fraudulent financial statements is insignificant. Also, financial expertise towards fraudulent financial statements can’t be defined.
THE EFFECT OF BOARD GENDER DIVERSITY, FINANCIAL BACKGROUND AND PANDEMIC PERIOD TOWARDS THE FINANCIAL PERFORMANCE OF A COMPANY (EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE) Mellinda Chrislo; Elfina Astrella Sambuaga
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This research seeks to determine how gender diversity impact financial performance, how financial background of board impact the financial performance and how pandemic period impact the financial performance of a company. In this study, the population consisted of manufacturing firms listed on the Indonesian Stock Exchange between 2018 and 2020. Purposive sampling was employed as the sampling technique. The sample had a total of 52 companies and a total of 152 observations. According to the three hypothesis that is proposed is that the presence of female directors have a positive impact on the financial performance of the company. The presence of board member with financial background will have a positive impact towards the financial performance and lastly, pandemic period have a negative impact towards the financial performance of the company.
PENGARUH OPPORTUNISTIC BEHAVIOUR, MONITORING MECHANISM DAN FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT Wynne Nathanael; Elfina Astrella Sambuaga
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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

Abstract

This study aims to test the opportunistic behavior, monitoring mechanism and financial distress on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2010-2019. The sampling technique used was purposive sampling method. Earnings management can be influenced by various factors, such as profitability,free cash flow,leverage and financial distress.The independent variables to be tested in this study are return on assets, free cashflow,debt ratio and financial distress as measured by the Altman Z-Score.Earnings management as the dependent variable will be measured the value ot its discretionary accruals using the Kothari modal. The research will be regressed with multiple linear regression using SPSS (version 25). The result showed that opportunistic behaviour had a significant positive effect only when measured by the cash flow. Monitoring mechanism as measured by leverage and financial distress has a significance positive effect on earnings management
The Effect of Sustainability Disclosure and Company Performance: Profit or Image? Elfina Astrella Sambuaga
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.54045

Abstract

This study examines the effect of company sustainability report disclosure on company performance, focusing on the environment, social, and governance (ESG) score and ESG Reporting score. The sample consists of non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period, comprising 1,744 observations. The results reveal that sustainability report disclosure has a negative and significant effect on overall company performance. However, when examining profitability specifically, disclosing information on sustainability activities has a positive and partially significant effect. These findings support the theory of legitimacy, suggesting that companies engage in sustainability report disclosures to enhance their image. At the same time, the disclosures serve as a signal to investors and the market, aligning with stakeholder theory. This dual perspective underscores the complex role of sustainability reporting in corporate strategy and investor relations. By highlighting both the potential drawbacks and benefits of sustainability disclosures, this study provides valuable insights for companies, investors, and policymakers aiming to balance ethical practices with financial performance. Ultimately, the research contributes to the ongoing discourse on the impact of ESG factors on corporate success and the strategic importance of transparent sustainability reporting.
Co-Authors Adrian Karundeng Ain, Naougy Hurun Alfina, Claudy Antonius Herusetya Benny, Vrencia Liviana Breliastiti, Ririn Budi Kurniawan Chelsea Chen Chika Meyora Ismato Chrislo, Mellinda Claudy Alfina Devi Silviana Ellen Kiara Felicia, Donia Fernando, Kenny Immanuel, Gilbert Jeanette Yovanka Jesselyn Hartono Jessica Jusup Kevin Soetemto Kezia Algise Iksanto Kristina Fransiska Leonardo Laksamana Liman, Caroline Mellinda Chrislo N.P. Qintari M.Y. Natasha Emmanuela Olivia Putri Santoso Santoso, Olivia Putri Serafina Alamsyair Wynne Nathanael