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All Journal Journal of Applied Finance & Accounting JABE (Journal of Accounting and Business Education) JPSriwijaya Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Gorontalo Accounting Journal Jurnal Ipteks Terapan Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education pendidikan, science, teknologi, dan ekonomi Journal Of Human And Education (JAHE) Safari : Jurnal Pengabdian Masyarakat Indonesia Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Riset Akuntansi dan Keuangan Indonesia Alamtana Balance: Jurnal Ekonomi
Iskandar Itan, Iskandar
Universitas Internasional Batam
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Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia Itan, Iskandar; Lestari, R.A. Widyanti Diah
Jurnal Ipteks Terapan Vol 9, No 1 (2015): JIT
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.139 KB) | DOI: 10.22216/jit.2015.v9i1.39

Abstract

Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci:  Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA) and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and responsibility of the board. Measures of corporate governance mechanism employed are board size, board independence, managerial ownership, and foreign ownership. Results reveal that rights of shareholders, equitable treatment of shareholders, role of stakeholders, board size, managerial ownership, and foreign ownership are significantly related with firm performance as measured by ROA. Meanwhile disclosure and transparency, responsibility of the board, and board size influence Tobin’s Q.Keywords: corporate governance mechanism; corporate governance process; firm performance
Biaya Audit Dalam Konvergensi Ifrs Itan, Iskandar; Ervi, Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.484 KB)

Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%. 
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Itan, Iskandar
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.362 KB)

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
Pengaruh atribut dewan direksi dan struktur kepemilikan terhadap kinerja perusahaan dengan struktur modal sebagai variabel intervening Itan, Iskandar
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.7989

Abstract

Penelitian ini bertujuan untuk meneliti peran struktur modal sebagai mediator pada hubungan atribut dewan direksi, struktur kepemilikan dan kinerja perusahaan. Data panel dari 370 perusahaan non-keuangan yang listed pada Bursa Efek Indonesia untuk periode 2014 hingga 2018 digunakan pada penelitian ini dan dianalisis dengan SPSS dan Eviews. Dalam penelitian ini, proxy atribut dewan dan struktur kepemilikan adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial serta kepemilikan institusional, sedangkan leverage keuangan dan return on equity digunakan untuk mengukur struktur modal dan kinerja perusahaan. Hasil penelitian menyimpulkan bahwa terdapat peran mediasi dari struktur modal pada hubungan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan kinerja perusahaan tetapi gagal memediasi hubungan antara ukuran dewan direksi dengan kinerja perusahaan.
The impact of cash flow statement on firm value in indonesia Itan, Iskandar; Riana, Wiwy
FORUM EKONOMI Vol 23, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i3.9703

Abstract

This study aimed to determine the impact of cash flow statement on firm value in Indonesia companies that listed on the Indonesia Stock Exchange. The total data used as the sample was 1,236 data including all sectors except financial sectors for the period 2015 to 2019. The fixed effect model was chosen as the best model to analyze panel data. Furthermore, Eviews 10 application was also to help the process of regression. The results of this study showed that the operating cash flow ratio had a positive significant effect on firm value. Meanwhile, the investing cash flow ratio and financing cash flow ratio had a negative significant effect on firm value. In addition, the results also indicated that operating dummy and investing dummy had no effect on firm value. Besides, the financing dummy was the same as financing cash flow ratio that significantly affected the firm value. Furthermore, both managers’ holding ratio and board size revealed a significant relationship to the firm value, while the independent director dummy showed a positive significant effect on firm value.
Peran Manajemen Laba Memediasi Hubungan Antara CSR, GCG Dan Kinerja Perusahaan Keluarga Iskandar Itan*
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 4, No 2 (2020): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.051 KB) | DOI: 10.31294/jeco.v4i2.8146

Abstract

ABSTRACTThis study looks into the mediating role of earning management on the relationship between corporate social responsibility (CSR), good corporate governance (GCG) and family-owned companies’ performance. This study uses the panel data approach, and 116 family-owned companies on Indonesia Stock Exchange are included as the sample for the period 2014 to 2018 and data were analysed using SPSS and Smart PLS 3.0 software. In this study, CSR is measured using index of ISO 26000, good corporate governance is measured by board size, independent commissioners, board of commissioners and audit quality, while firm performance is measured by return on asset (ROA), Tobin’s Q and earning per share (EPS). Meanwhile, earning management is measured using discretionary accruals (DA) with the modified Jones model. The results show that CSR and GCG can build positive impact on firm performance. The findings also show that earning management mediates the relationship between GCG and firm performance, while it failed to mediate the relationship between CSR and firm performance. Keywords:  Corporate Social Responsibility, Corporate Governance, Earning Management, Firm Performance, Family-owned CompaniesABSTRACTThis study looks into the mediating role of earning management on the relationship between corporate social responsibility (CSR), good corporate governance (GCG) and family-owned companies’ performance. This study uses the panel data approach, and 116 family-owned companies on Indonesia Stock Exchange are included as the sample for the period 2014 to 2018 and data were analysed using SPSS and Smart PLS 3.0 software. In this study, CSR is measured using index of ISO 26000, good corporate governance is measured by board size, independent commissioners, board of commissioners and audit quality, while firm performance is measured by return on asset (ROA), Tobin’s Q and earning per share (EPS). Meanwhile, earning management is measured using discretionary accruals (DA) with the modified Jones model. The results show that CSR and GCG can build positive impact on firm performance. The findings also show that earning management mediates the relationship between GCG and firm performance, while it failed to mediate the relationship between CSR and firm performance. Keywords:  Corporate Social Responsibility, Corporate Governance, Earning Management, Firm Performance, Family-owned Companies
Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia Iskandar Itan; R.A. Widyanti Diah Lestari
Jurnal Ipteks Terapan Vol 9, No 1 (2015): JIT
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.2015.v9i1.39

Abstract

Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci:  Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA) and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and responsibility of the board. Measures of corporate governance mechanism employed are board size, board independence, managerial ownership, and foreign ownership. Results reveal that rights of shareholders, equitable treatment of shareholders, role of stakeholders, board size, managerial ownership, and foreign ownership are significantly related with firm performance as measured by ROA. Meanwhile disclosure and transparency, responsibility of the board, and board size influence Tobin’s Q.Keywords: corporate governance mechanism; corporate governance process; firm performance
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PERILAKU PENGAMBILAN RISIKO Iskandar Itan; Devina Devina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2306

Abstract

Abstract— The goal of this research is to look into the impact of ownership concentration, managerial ownership, and corporate governance on corporate risk-taking using stock return volatility. This study's methodology is a quantitative approach that uses simple linear regression models and panel data. The sample for this study consists of manufacturing sector companies that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The purposive sampling method obtained 137 companies and 679 data for the sample. As a result, ownership concentration and corporate governance have negative and significant effects on corporate risk-taking, whereas managerial ownership has no significant effect. This study demonstrates that firms take significantly less risk when they have more concentrated ownership and good corporate governance. Keywords: Corporate Governance; Ownership; Risk-taking
ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS Iskandar Itan; Merinda Wijaya
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.304 KB) | DOI: 10.22216/jit.v14i4.23

Abstract

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR
PENERAPAN HAND SANITIZER DENGAN HANDLESS PUMP SYSTEM PADA KEDAI MAKANAN DI BATAM DI ERA NEW NORMAL Natalis Christian; Ria Karina; Iskandar Itan; Indo Dicaprio P; Raimon R Tampubolon; Rayden Vebrianto; Calvin Pang; M Ramanda Alim; Meirita Sitadewi; Melisa Putri Pane; Indah Novitasari; Vincent Sun
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1173

Abstract

During the Covid-19 pandemic, one of the main problems that concerned by both the government agencies and the public is the spread of the virus in crowded areas/locations through objects that are often touched by many people. One of the locations that is prone to the spread of the Covid-19 virus is a food restaurant that is crowded with customers. Transactions carried out by customers increase the risk of spreading the virus in the restaurant through door handles, tables, chairs, water taps, or even money. This research was conducted to reduce the risk of spreading the covid-19 virus by implementing a handless pump system on hand sanitizers. One location that applies the results of this research is Kedai Ramly which is located in Bengkong District, Batam Island. Driven by the owner's great sense of responsibility and empathy, the use of a handless pump system has been successfully implemented. The implementation shows satisfactory results as evidenced by the increasing customer trust in the hygiene standards applied at Kedai Ramly.
Co-Authors Ang, Meiga Putri Antoni Antoni Antoni Arya Dita Butar Butar, Dea Tiara Moonalisa Calvin Pang Celine Te Chen, Robin Christian, Natalis Cindy Tan Dea Tiara Monalisa Butar-Butar Devina Devina Devina Devina Devina, Devina Elbert Henokh Tanberius Erika Chen Ervi Ervi Ervi, Ervi Erwin Erwin Febriana, Helen Febrine Fiqri Pramanda Gabriela Gabriela Giovani, Marshella Grace Vaustine Handoko Karjantoro Hartono Hartono Hennie Selviani Hilrian, Rendy Diaz Indah Novitasari Indo Dicaprio P Jacky Lim Jason Hirawan Jennifer Jennifer Jessica Jessica Jesslin Jesslin Jessy Jessy Juliana Juliana Junnestine Karina, Ria Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelvin Kelvin Khelen Khelen Kian Ricardoegan Laudeciska, Leni Lestari, R.A. Widyanti Diah M Ramanda Alim Marcelina Victoria Marco Nicholas Alfredo Loho Mariska Ramadana Meirita Sitadewi Meiviana, Meiviana Melisa Melisa Melisa Putri Pane Melissa Melissa Merinda Wijaya Monica Krisalda Siahaan Nasyah Amanda Natasya Artamevia Nazara, Eka Prasetya Nydia Salsabila Firdaus Pangestu, Krisnawati Yeni Paskah De La Cruz, Christofer Piere Ricardo Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Riana, Wiwy Riksen Sitorus Rina Rina Sama, Hendi Saphira Evani Saragih, Anre Giltbelt Serly Angelica She Lee Susanti Silvy Gresia Stella Stella Susanti Susanti Sylvia, Sylvia Valen Oktavianti Venny Chou Vincent Linardo Vincent Sun Vinco Vinco Vinnie Chelencia Willy Benyamin Ompusunggu Winson Winson Winton Tan Wiwy Riana Yehezkiel Putra Galang