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All Journal Jurnal Media Wahana Ekonomika AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis BISMA Cendekia Media Riset Akuntansi Auditing & Informasi Journal of Governance, Taxation, and Auditing Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Ivone, Ivone
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Global Financial Accounting Journal

 1 
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivone, Ivone; Noorasyikin, Noorasyikin
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.754

Abstract

Feeble financial governance is one of the causes of frequent financial scandals. Good financial governance is developed into a balancing system to minimize the presence of inappropriate information in the financial statements. As one of the external mechanisms of corporate governance, external audit plays an important role in strengthening the trust and financial information of the company in terms of providing an independent check on financial information provided by management. The ownership structure of the company can be a factor in selecting an audit company based on the desired quality measurement. In that case, the factor of selecting external auditors by the influence of ownership structure becomes an important focus in this study. Focusing on Indonesia, this study used a sample of 429 companies listed on the Indonesia Stock Exchange during 2014-2018. The data used in the form of annual reports and company financial statements published in general in official sources. Testing assumptions and data analysis are completed by the logistic regression method. The findings obtained from the test are the presence of concentrated ownership and foreign ownership in the company may have significant positive effect on the selection of auditors but for controlling family ownership has the opposite result, namely negative relationship, and no significant effect on managerial ownership of the elected auditor.  
Analisis Pengaruh Struktur Kepemilikan terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ivone Ivone; Noorasyikin Noorasyikin
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.754

Abstract

Feeble financial governance is one of the causes of frequent financial scandals. Good financial governance is developed into a balancing system to minimize the presence of inappropriate information in the financial statements. As one of the external mechanisms of corporate governance, external audit plays an important role in strengthening the trust and financial information of the company in terms of providing an independent check on financial information provided by management. The ownership structure of the company can be a factor in selecting an audit company based on the desired quality measurement. In that case, the factor of selecting external auditors by the influence of ownership structure becomes an important focus in this study. Focusing on Indonesia, this study used a sample of 429 companies listed on the Indonesia Stock Exchange during 2014-2018. The data used in the form of annual reports and company financial statements published in general in official sources. Testing assumptions and data analysis are completed by the logistic regression method. The findings obtained from the test are the presence of concentrated ownership and foreign ownership in the company may have significant positive effect on the selection of auditors but for controlling family ownership has the opposite result, namely negative relationship, and no significant effect on managerial ownership of the elected auditor.
Analisis Pengaruh Struktur Kepemilikan terhadap Konservatisme Akuntansi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ivone Ivone; Cyintia Allencia
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4718

Abstract

Konservatisme merupakan prinsip yang mempengaruhi penilaian dalam akuntansi. Tujuan dari penelitian ini untuk memberikan gambaran bagaimana konservatisme akuntansi, kepemilikan pemerintah, konsentrasi kepemilikan, kepemilikan institusional, dan kepemilikan luar negeri. Serta mengetahui pengaruh konservatisme akuntansi terhadap struktur kepemilikan. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2015 hingga 2019 sampel penelitian menghasilkan sejumlah 2.085 observasi. Hasil pengujian menunjukkan bahwa kepemilikan pemerintah, konsentrasi kepemilikan, kepmilikan institusional, dan kepemilikan luar negeri tidak berpengaruh signifikan terhadap konservatisme akuntansi.
The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance Karina, Ria; Lestari, Factrisia; Ivone, Ivone
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8706

Abstract

Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
Co-Authors Agnes Agnes Aliandrina, Dessy Alvina Alvina Andrew Andrew Angel Angel Anisa, Amanda Putri Nur Arianto, Hepy Hefri Budi Harsono Candra, Jennifer Chandra, Budi Cheristina Cheristina Cyintia Allencia Cyntia Allencia Dewi Dewi Diana Diana Erica Erica Erika Anggellina Manik Erika Fernando Erwin Erwin Fahmi Sulaiman Fayumi, Nurul Fifi Winda Dewi Fikra Terisha Helen Salwa Hendri Vinchen Hendry Tinamo Hendry Tinamo Ice Marselina Ivy Lee Ivy Lee Iwan Suhardjo Jecelyn Angelica Jevyyanti Jevyyanti Jhohari Jhohari Josna Josna Jovi Ong Karina, Ria Kevin Jonay Lie Kristina Thai Krisyadi, Robby Lestari, Factrisia Leviana Leviana Lily Purwianti lubis, kartika sari Martina Martina Meiga Putri Antoni Ang Mirabelle, Eileen Nainggolan, Ferdinand Narumi Yuki Natalia, Felisha Natasya Des T.G Natasya Des T.G Noorasyikin Noorasyikin Noorasyikin, Noorasyikin Nur Alfira Osgood Feriady Darma Saputra Priscilia, Joicelyn Putra, Edy Yulianto Ratih Anggraini, Ratih Ricky Ricky Santikawati Sari Wahyuni, Lily Sudhartio, Septiany, Sheila SERLY Setyawan, Agustinus Shellen Shellen Sheren, Sheren Siahan, Rina Friska B. Slin Slin Sri Cici Afrida Surny Tang, Sukiantono Tania Aulia Warni Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria Victoria Victoria, Victoria Vivin, Vivin Wendy Winata Winna Angelina