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Diah Anugrah Sharasanti
Politeknik Universitas Surabaya
Economics, Econometrics & Finance

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Analisis Pengaruh Kebijakan Utang, Kepemilikan Saham Publik, Risiko Kebangkrutan Terhadap Biaya Agency Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 2 (2016): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.793 KB) | DOI: 10.37477/bip.v8i2.8

Abstract

Financial management strategic decision that can not be ignored is the decision regarding the dividend policy, investment, and financing, are closely associated with the company's goal is to optimize the value of the company. However, the goals are often not carried out in connection with the separation of the functions of ownership and management functions of the company, which makes the manager to act independently and not in line with company objectives. Conflicts over the source of the problem that causes the cost of the agency (agency cost), ie all costs incurred to carry out surveillance (monitoring) on the performance of managers. The research objective was to determine whether the debt ratio, managerial ownership, and earnings volatility significantly affect the cost of agency. Results showed that the ratio of debt, stock ownership by top managers, and earnings volatility significantly not affect the cost of agency.
Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.417 KB) | DOI: 10.37477/bip.v12i2.101

Abstract

The strategy for determining the accurate production cost is one way for the company to compete among its competitors. Activity Based Costing assumes allcosts have a cause, and the causes can be managed so that the costs charged can be effective and efficient. Several studies have shown that there are differences in production costs between calculations using traditional methods and Activity Based Costing. Previous studies have shown that production costs are more accurate when using the Activity Based Costing method of calculation. Bjornenak and Mitchell (1999) in Rendy and Devie (2013) argue that Activity Based Costing is a system that is promoted and adopted as a basis for strategic decision-making and to improve earnings performance. According to Reimann (1990) the use of the Activity Based Costing system encourages companies to produce products that have competitive advantages. The results of several studies show that the ability of the Activity Based Costing system can not only measure product costs accurately, but the information generated can be used for various other strategic interests within the company, and the implementation of the Activity Based Costing system is not only focused on the financial aspects, but also on other nonfinancial aspects which are indicators of the success of company performance.
Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i2.101

Abstract

The strategy for determining the accurate production cost is one way for the company to compete among its competitors. Activity Based Costing assumes allcosts have a cause, and the causes can be managed so that the costs charged can be effective and efficient. Several studies have shown that there are differences in production costs between calculations using traditional methods and Activity Based Costing. Previous studies have shown that production costs are more accurate when using the Activity Based Costing method of calculation. Bjornenak and Mitchell (1999) in Rendy and Devie (2013) argue that Activity Based Costing is a system that is promoted and adopted as a basis for strategic decision-making and to improve earnings performance. According to Reimann (1990) the use of the Activity Based Costing system encourages companies to produce products that have competitive advantages. The results of several studies show that the ability of the Activity Based Costing system can not only measure product costs accurately, but the information generated can be used for various other strategic interests within the company, and the implementation of the Activity Based Costing system is not only focused on the financial aspects, but also on other nonfinancial aspects which are indicators of the success of company performance.
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