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FAISAL FAISAL
Universitas Diponegoro Semarang
Economics, Econometrics & Finance

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Analisis Pengaruh Intensitas Persaingan dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis dengan Pendekatan Partial Least Squre FAISAL FAISAL
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.172

Abstract

This study examines the impact of intensity of market competition and contextuals variables (strategy  and perceived environmental uncertainty) on manager's use  information by management accounting system (MAS) and unit business performance. Managers' use of the information provided by management accounting systems (MAS) can help organizations  to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. The responses of 102 marketing dan production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The results indicate that manager's use information by management accounting system (SAM)  acts  as a mediator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant.
Analisis Agency Cost, Struktur Kepemilikan dan Mekanisme Corporate Governance Faisal Faisal
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.135

Abstract

This paper examines the relationship between ownership structure, corporate governance and agency costs measured in terms of asset utilization and operating expense. This paper based on the previous research by Ang et al. (1999) and Singh et al. (2003). I utilize a sample of 96 firms from Jakarta Stock Exchange for periods of 1999-2001. Univariate results show that firms with  high managerial ownership are more efficient in their asset utilization than firms with low managerial ownership, but the difference is insignificant. Firms with high institutional ownership and large size of boards are significantly more efficient than low those of  institututional ownership and small size of boards. Multivariate results fail to confirm that managerial and institutional ownership  have potential  effect to agency costs (asset utilization and operating expense). However, I  find there is a positive relationship between board size and asset utilization and negative relationship to operating expense. This evidence is consistent with the notion that large boards are  effective to monitor firm performance.
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