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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting Aptisi Transactions on Management Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi AICS International Journal Administration, Business & Organization International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Society
Simon, Febryanti
Pradita University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Role of Tangibility, Business Risk, and Managerial Ownership on Capital Structure Simon, Febryanti; Rachmawati, Sistya; Murwarningsari, Etty
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3531

Abstract

A poll performed by the “Ministry of Manpower of the Republic of Indonesia” revealed that a significant majority of enterprises, specifically 88%, saw financial disruption during the Covid-19 outbreak. Efficient management of capital structure is essential for firms to withstand periods of crisis. The aim of this study is to analyze the elements that can impact the formation of a company's capital structure. “The population for this study consists of all companies that are listed on the IDX (Indonesia Stock Exchange) from 2020 to 2022”. This study utilized purposive sampling to choose the sample. The study utilizes secondary data acquired from financial statements accessible from the website www.idx.co.id. This study uses multiple regression analysis utilizing EViews 12 software to analyze the data. The hypothesis Ha1 is confirmed, suggesting that business risk has ab statistically significant adverse effect on capital structure, as indicated by a p-value of 0.03 (0.05). Ha3 is valid, the presence of tangible assets can amplify the influence of business risk on the capital structure. This study indicates that companies can efficiently control the allocation of external and internal funds by considering business risks and managerial ownership
Uji Komparasi Abnormal Return, Trading Volume, Trading Frequency, Dan Bid-Ask Spread Sebelum Dan Sesudah Share Split: Studi Pada Perusahaan Yang Terdaftar Di BEI Periode 2008-2015 Safira, Tania Hayu; Simon, Febryanti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v8i2.580

Abstract

This study is event study that was conduct to examine the differences of abnormal return, trading volume, trading frequency and bid-ask spread before and after the events of share split. The object of this research is the companies that did share split and listed in Indonesia Stock Exchange in 2008 - 2015. The samples are 30 companies chosen by purposive sampling method. The criteria are the company did not do corporate action right issue, pre-emptive rights, a share dividend and bonus shares in the same year with share split. Event window used in this study was 30 days consisting of 15 days before and 15 days after the share split. Data analysis technique begins with a test of normality using Kolmogorov – Smirnov and transform for unnormally distributed data. Then, test of hypothesis using Paired t – test to compare the differences before and after share split. The results of this study showed that volume trading activity and trading frequency had significant differences before and after the share split. While, variable abnormal return and bid-ask spread had not significant differences before and after the share split. Keywords: Abnormal return, bid-ask spread, share split, trading frequency, trading volume.
Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael, Michael; Widjaja, William; Simon, Febryanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4888

Abstract

Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.
ANALISIS DAMPAK IMPLEMENTASI PSAK 116 PADA LAPORAN KEUANGAN Simon, Febryanti; Mutiara, Wieke; Pramono, Susan Febrina; Tanuwijaya, Patricia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5165

Abstract

Analisis dampak implementasi PSAK 116 pada industri transportasi merupakan salah satu topik yang menarik untuk dibahas karena perubahan yang terjadi cukup signifikan, terutama bagi industri yang banyak melakukan sewa, seperti industri transportasi. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif, yaitu dengan melakukan perhitungan rasio serta persentase perubahan yang tersaji dalam Catatan atas Laporan Keuangan pada emiten ASSA, CMPP, BPTR, GIAA, IMJS, TRJA, dan WEHA untuk Tahun 2019. Hasil penelitian menunjukkan bahwa perubahan rasio hanya terjadi pada dua perusahaan, yaitu GIAA dan CMPP. Perubahan terjadi karena adanya restatement pada laporan keuangan serta adanya reklasifikasi pada nilai aset. Rasio perusahaan lain tidak mengalami perubahan karena perusahaan tidak melakukan restatement atas laporan keuangan yang dimiliki. Perusahaan tersebut menyajikan dampak implementasi PSAK 116 pada CALK yang dimiliki. Perubahan tersebut dihitung menjadi persentase dan dianalisis penyebabnya. Penulis mengasumsikan bahwa perubahan yang terjadi bernilai lebih dari 10%, maka perubahan bersifat signifikan. Dalam penelitian ini, terdapat perusahaan yang mengalami perubahan secara signifikan, tidak signifikan dan juga tidak mengalami perubahan sama sekali. Perubahan terjadi karena adanya reklasifikasi sewa di atas satu tahun dari prepaid menjadi Right-of-Use Asset. Pada saat dicatat sebagai prepaid, perusahaan menggunakan nilai perolehan, sedangkan Right-of-Use Asset dicatat dalam present value. Perbedaan penggunaan nilai menyebabkan adanya perubahan pada nilai laba tertahan. Perubahan nilai utang terjadi karena adanya nilai kontrak yang harus dibayarkan di masa depan, sehingga menambah lease liability, sedangkan perusahaan yang tidak mengalami perubahan sama sekali hanya melakukan reklasifikasi dari prepaid menjadi Right-of-Use Assets sesuai dengan nilai perolehannya.
Ukuran Dewan sebagai Moderator: Memahami Praktik Lingkungan di Indonesia Simon, Febryanti; Muwarningsari, Etty; Osesoga, Maria Stefani
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.737

Abstract

Global warming, driven primarily by carbon emissions, poses a critical challenge worldwide, including in Indonesia. In response, the Indonesian government issued Law No. 71 of 2021 to mitigate risks and promote carbon emission reduction. This study examines the influence of media exposure, managerial ownership, and industry type on carbon emission disclosure (CED), employing a quantitative design with purposive sampling of 66 companies from 2020-2022, resulting in 198 data points. CED is assessed through direct greenhouse gas (GHG) emissions, indirect emissions from electricity, and other GHG emissions. Findings reveal an adjusted R-square of 53.9%, with media exposure and industry type significantly impacting CED positively. The study underscores the importance of organizations adopting carbon-friendly initiatives to reduce emissions in business operations. It highlights the need for stronger governmental regulations to enhance corporate awareness and compliance with carbon disclosure practices.
DETERMINAN COST OF DEBT DALAM KERANGKA CSR DAN SDGs Diandra, Prita Karina; Rachman, Adryan; Simon, Febryanti; Antonetta, Chelsea Diva
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.448

Abstract

Penelitian ini ingin membuktikan adanya hubungan sebab akibat antar variabel independen yaitu kepemilikan manajerial, tax avoidance dan CSR pada variabel dependen yaitu cost of debt serta ukuran perusahaan sebagai variabel moderasi. Jumlah sampel perusahaan penelitian ini 27 perusahaan property dan real estate periode 2020-2022 yang terdaftar di BEI. Analisis data menggunakan software e-views dengan teknik penelitian ini purposive sampling dengan hasil kepemilikan manajerial dan tax avoidance tidak memiliki pengaruh pada cost of debt, melainkan CSR yang memiliki dampak signifikan pada cost of debt. Ukuran perusahaan tidak dapat memperkuat pengaruh kepemilikan manajerial dan tax avoidance pada cost of debt, tetapi ukuran perusahaan dapat memperkuat pengaruh CSR pada cost of debt. Implikasi pada penelitian ini diharapkan dapat menjadi landasan untuk kebijakan yang lebih efektif sehingga dapat memberikan informasi yang relevan bagi praktisi, regulator serta peneliti untuk meningkatkan kebijakan kontrol perusahaan.
Co-Authors Adryan Rachman Alfayed, Jonathan Tristan Anastasia Anastasia Angelia Shavira Putri Anisa Fitriani Antonetta, Chelsea Diva Clarissa Maya Devi Diandra, Prita Karina Hansel Angga Winata Hartsetyo, Angelia Putri Maria Stefani Osesoga Michael Michael Murwarningsari, Etty Mutiara, Wieke Muwarningsari, Etty Osesoga, Maria Stefani Pramono, Susan Febrina Rosita Suryaningsih Safira, Tania Hayu Sistya Rachmawati Sudrajat, Kansa Dwi Putri Angelina Tania Hayu Safira Tanuwijaya, Patricia Wahyuni, Nabillah Nur William Widjaja Yovita Ariani