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All Journal Journal of Applied Finance & Accounting Binus Business Review Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik International Journal of Contemporary Accounting
Levana Dhia Prawati
Fakultas Ekonomi dan Komunikasi, Universitas Bina Nusantara, Jakarta
Economics, Econometrics & Finance

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The Moderating Effect of Environmental Dynamism on Managerial Ownership, Risk, and Performance Prawati, Levana Dhia; Setyawan, Martinus Hanung
Binus Business Review Vol 7, No 3 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i3.1637

Abstract

The goal of this research was to examine the effect of managerial ownership and risk toward company performance with company environment as the moderating variables and the firm-size as the control variable. The hierarchical cluster analysis was used to acquire two group samples of prospector and defender company. The result of multiple regression analysis shows that company environment moderates the risk and the managerial ownership toward the performance. Polynomial regression analysis method was conducted to test the effect of managerial ownership and risk toward the performance in the company with the type of prospector and defender. The result shows that in the prospector company, managerial ownership statistically does not give significant influence to company performance, and in the second degree, managerial ownership does not affect the company performance. This research also proves that managerial ownership negatively affects company performance in the defender company, although this influence gradually changes into the positive influence. This research reveals that risk gives positive influence to company performance in the defender company. Moreover, this influence gradually changes into negative influence. On the other hand, the risk gives negative influence to the performance of prospector company, and it gradually changes into the positive influence.                                                                                  
THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE Levana Dhia Prawati; Jessica Pinta Uli Hutagalung
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6378

Abstract

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.
Dampak implementasi Sistem Perbendaharaan dan Anggaran Negara terhadap kinerja pegawai: pengujian model unified theory of acceptance and use of technology generasi ketiga Martinus Hanung Setyawan; Levana Dhia Prawati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i1.419

Abstract

The State Treasury and Budget System (SPAN) is one of digital electronic government (e-government) platforms which is implemented massively by the Government of the Republic of Indonesia as part of the development of the Integrated Financial Management Information System (IFMIS). Some studies to measure the acceptance and success model of the system implementation are mostly only focusing on user behavior parameters of information systems. These studies have not addressed the performance parameters. Within the eight-year implementation of SPAN, only few researchers conducted empirical studies to prove its impact on employee performance. The Unified Theory of Acceptance and Use of Technology (UTAUT) 3’rd Generation model is the next model for measuring the information system acceptance and success that links to various endogenous job performance variables. The model compares the increasing ability to use technology features (feature-level use), which results in the concept of transformational leadership to achieve performance. This study aims to prove the success of SPAN implementation using the UTAUT 3’rd Generation model which has been modified. The sampling method in this study used a survey with a questionnaire tool. The samples that were successfully obtained from 171 respondents who are officers in the Head Office of the Directorate General of Treasury, Regional Office of the Directorate General of Treasury, and KPPN throughout Indonesia. Hypothesis was tested with the Outer and Inner models Structural Equation Modelling (SEM) Partial Least Squares (PLS). The results of this study indicates that the variable feature-level use is proven to intervene the positive influence of facilitating conditions and behavioral intentions on job performance. The variable of habit has no effect on the feature-level use. The transformational leadership also has no moderate impact on habits and the feature-level use.
MANAGEMENT CONTROL SYSTEMS, E-GOVERNMENT DIGITAL PLATFORM AND JOB PERFORMANCE : THE MODERATING ROLE OF TRANSFORMATIONAL LEADERSHIP Levana Dhia Prawati; Yvonne Augustine
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15494

Abstract

An organization's Management Control System (MCS) is crucial. The environment, technology, organizational size, and business strategy are the factors that determine the Management Control System. The State Treasury and Budget System (SPAN) is one of Indonesia's digital e-government systems. This study aims to examine the impact of Management Control Systems and digital e-government platforms with transformational leadership as a moderator on the productivity of SPAN users in the Indonesian Directorate of Treasury. The successful implementation of the digital platform using the UTAUT model variable. The respondents of this study are 171 respondents as a user of the State Treasury and Budget System (SPAN) digital platform throughout Indonesia at the Ministry of Finance office of the State Treasury Directorate. This study finds that Facilitating Condition, Habit, and Feature-Level of Use have a positive effect on Job Performance, while management control systems and behavioral intentions do not affect Job Performance. Transformational leadership strengthens the influence of Feature-Level of Use on Job Performance. This research shows that in government organizations, the management control system is important in supporting the goals of organizations to provide understanding regarding vision, mission, and goals. In government organizations, there are other agency units like the Internal Compliance and Transformation ambassadors who participated in this area. These units are not usually the highest leadership who provide formal activities. Another implication to enhance employee work performance, a transformational leadership style is required.
Co-Authors Jessica Pinta Uli Hutagalung Martinus Hanung Setyawan Setyawan, Martinus Hanung Yvonne Augustine