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All Journal Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Jesica Handoko
Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF EMPLOYEE STOCK OPTION PLAN ON MARKET PERFORMANCE WITH FIRM PERFORMANCE AS INTERVENING VARIABLE Rachel Laudya; Jesica Handoko
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.8976

Abstract

Employee Stock Option Plan (ESOP) merupakan surat kontrak dimana perusahaan akan memberikan hak kepada karyawannya untuk dapat membeli saham perusahaan dengan harga dan waktu tertentu. Program ini merupakan bentuk kompensasi yang dapat memotivasi serta menyelaraskan tujuan yang dinginkan oleh pihak prinsipal dan agen. Adanya kesamaan tujuan utama yang ingin dicapai akan memudahkan perusahaan dalam upaya peningkatan kinerja pasar perusahaan. Hubungan pengaruh antara ESOP dan kinerja pasar dapat dimediasi oleh variabel kinerja perusahaan yang diukur dengan return on asset dan return on equity. Kinerja perusahaan dapat menjadi sebuah jembatan dalam menunjukkan adanya pengaruh ESOP terhadap kinerja pasar.Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yakni laporan tahunan, dalam menguji dan menganalisis pengaruh ESOP terhadap kinerja pasar dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini menggunakan keseluruhan perusahaan yang menerapkan ESOP dari semua sektor yang terdaftar di Bursa Efek Indonesia tahun 2010-2017. Sampel penelitian berjumlah 64 data sampel yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan analisis jalur.Hasil penelitian ini menunjukkan bahwa ESOP tidak memiliki pengaruh terhadap kinerja pasar perusahaan. ESOP tidak mempengaruhi kinerja perusahaan dengan pengukuran ROA namun memberikan pengaruh positif terhadap ROE. Dalam penelitian ini , kinerja perusahaan tidak mampu memediasi hubungan antara ESOP dan kinerja pasar
KEPEMILIKAN MANAJERIAL & KOMISARIS INDEPENDEN SEBAGAI PEMODERASI KINERJA LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN Cameline Limanto; Jesica Handoko
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.931 KB) | DOI: 10.25105/jipak.v17i1.8641

Abstract

This study aims to test and analyze the influence of environmental performance and corporate social responsibility on the company's financial performance with corporate governance as moderation. Environmental performance is measured using PROPER ratings, financial performance is measured using return on equity, and return on sales, as well as corporate governance that is proxies with managerial ownership and independent commissioners. The research object used is a mining company registered in the Indonesia stock exchange period 2015-2019. Purposive sampling techniques and multiple linear data analysis techniques were used to obtain samples as well as to test hypotheses in this study. The results of this study showed that environmental performance has a significant positive effect on financial performance, while corporate social responsibility has no effect on financial performance, managerial ownership is not able to moderate the relationship of environmental performance to financial performance and independent commissioners are able to moderate the relationship of environmental performance and corporate social responsibility to financial performance.
PENGARUH SKEMA PEMBERIAN INSENTIF DAN HARGA DIRI TERHADAP BUDGETARY SLACK Patricia Patricia; Teng Jesica Handoko
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.v15i2.3185

Abstract

ABSTRACT: Every company has a future goal to be achieved and budget is a planning tool that often used by companies. Budgeting can help achieve this. In preparing the budget, superiors often involve subordinates to participate. This can result in budgetary slack because there is a conflict of interest between superiors and subordinates in preparing a budget where subordinates want to achieve personal goals by lowering targets and these goals are not in line with company goals. Budgetary slack can be influenced by the organization itself and the individuals involved. This study uses organizational factors, namely incentive schemes and individual factors, namely self-esteem. An experimental study with a 2x2 factorial design was conducted to determine the effect of incentive schemes (slack inducing and truth inducing) and self-esteem (low and high) and their interaction effect on budgetary slack. S1 students of Widya Mandala Catholic University Surabaya majoring in accounting for the 2018 and 2019 batches who have passed the budgeting and management accounting courses are selected by purposive sampling technique and they participate voluntarily. The research scenario given is the translation of letters into numbers. The hypotheses of this experimental study were tested using the ANOVA statistical tool. The research findings show that: (a) incentive schemes can affect the occurrence of budgetary slack, but (b) self-esteem and the interaction between incentive schemes and self-esteem have no effect on budgetary slack.Keywords:  Budgetary Slack, Incentives Pay Scheme, Self-EsteemABSTRAK: Setiap perusahaan memiliki tujuan masa depan yang ingin dicapai dan anggaran adalah alat perencanaan yang sering digunakan oleh perusahaan. Penyusunan anggaran dapat membantu pencapaian tersebut. Dalam menyusun anggaran atasan sering melibatkan bawahan untuk ikut berpartisipasi. Hal ini dapat mengakibatkan budgetary slack karena terdapat konflik kepentingan antara atasan dan bawahan dalam menyusun anggaran dimana bawahan ingin mencapai tujuan pribadi dengan cara merendahkan target dan tujuan tersebut tidak selaras dengan tujuan perusahaan. Budgetary slack dapat dipengaruhi oleh organisasi itu sendiri maupun individu yang terlibat. Penelitian ini menggunakan faktor organisasi yaitu skema pemberian insentif dan faktor individu yaitu harga diri. Studi eksperimen dengan desain faktorial 2x2 dilakukan untuk mengetahui pengaruh skema pemberian insentif (slack inducing dan truth inducing) dan harga diri (rendah dan tinggi) serta efek interaksinya pada budgetary slack. Mahasiswa S1 Universitas Katolik Widya Mandala Surabaya jurusan akuntansi tahun angkatan 2018 dan 2019 yang telah lulus matakuliah penganggaran dan akuntansi manajemen dipilih dengan teknik purposive sampling dan mereka berpartisipasi secara sukarela. Skenario penelitian yang diberikan yaitu penerjemahan huruf ke dalam angka. Hipotesis penelitian eksperimem ini diuji dengan menggunakan alat statistik ANOVA. Temuan penelitian menunjukkan bahwa: (a) skema pemberian insentif dapat mempengaruhi terjadinya budgetary slack, tetapi (b) harga diri maupun interaksi antara skema pemberian insentif dan harga diri terbukti tidak memiliki pengaruh terhadap budgetary slack.Kata Kunci: Budgetary Slack, Skema Pemberian Insentif, Harga Diri
Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015 Tineke Wehartaty Wehartaty; Jesica Handoko; Ceicilia Bintang Hari Yudhanti; Bernadetta Diana Nugraheni
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5843

Abstract

The research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company's purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas' compliance and be useful in preparation for obtaining ISO 9001: 2015 certification.
The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company Janet Anneta; Jesica Handoko
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19857

Abstract

Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.
FINANCIAL SATISFACTION DETERMINANTS FROM HOME INDUSTRY IN SURABAYA Fernando, Jovian; Handoko, Jesica
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4569

Abstract

Background: Financial satisfaction is one of the goals that every entrepreneur wants to achieve, which requires sacrifice of resources such as capital, time, energy, and other things to obtain it. Financial satisfaction is also the goal of a home business which is currently growing rapidly in Indonesia..Purpose: The purpose of this research is to examine the effect of income, financial literacy, financial attitudes, and financial distress on the financial satisfaction of home-based business owners in the city of Surabaya.Method: The convenience sampling method will be used to get 100 home-based business respondents in the city of Surabaya, both businesses that were established before or during the COVID-19 pandemic. Data collection was carried out by distributing questionnaires and the data was processed using SPSS software.Results: The results of this study indicate that only income and financial attitudes have a positive and significant effect on financial satisfaction, while financial literacy and financial distress do not affect financial satisfaction.Research Novelty: This research is a small amount of research that focuses on the achievements of home-based businesses that are thought to have the ability to survive during a pandemic. The findings prove that financial difficulties are not able to reduce their financial satisfaction.
Co-Authors Bernadetta Diana Nugraheni Cameline Limanto Carissa Lorenza Kassidy Ceicilia Bintang Hari Yudhanti Fernando, Jovian Janet Anneta Patricia Patricia Rachel Laudya Tineke Wehartaty Wehartaty