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The Future of Management Accounting: Regaining The Relevance Through Value-Creation and Human-Relations Perspective Suwaldiman Suwaldiman
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i1.20

This essay argues that the future of management accounting depends on the ability of management accountants and researchers to move it from cost focus to value-creation and human-relations perspective focus. This essay examines the historical goals of management accounting, the future environment of management accounting and control system, and regaining the relevance of management accounting through value-creation and human-relations perspective. The historical goal of management accounting development has been intended to provide an accurate costing system, controlling efficiency, gaining competitive advantage, and achieving organization goals (mainly on profit). Therefore, management accountants are still performing as the collector and presenter of financial data to help managers in decision-making rather than as part of the team of decision-maker. In contrast, the future global competition as the main part of the language of business is expected to continue in the future. The rapid change of technology seems to develop continuously to compress lead times for managerial decision-making and innovation. Furthermore, social stakeholders will pay attention on the corporate social responsibility such as human relationship between managers and employees, environmental sustainability, customers’ safety, and the role of firms and managers in achieving the macro or national economic goals. To regain the relevance of management accounting and to deal with the future, the roles of management accountants have to move from collector and presenter of financial data to team member and change agent. Human-relations perspective seems to be more important as the main part of management accounting and control system. If management accountants are not able to deal with value-creation and human-relations perspective, it is expected that management accounting will lose the relevance for the second time.

The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Practising Accountants) to the government. The CLERP rules accounting standard setting and companies must comply with proliferation of regulations. The government involvement in setting accounting standards as stated in the CLERP is to reach a high quality of accounting standards, to lead the lower costs of capital and to protect public interest from corporate collapse. However those efforts are aggravated by private interest lobbying that is more powerful and close to political process. Potential winners or losers will use lobbying to influence the authority so that the outcomes of setting accounting standards will protect their private interest. Finally the force of law of accounting standards will increase companies’ distress in facing the proliferation of regulations that must be complied.Keywords: Australian accounting regulations, politic parties, lobbying parties, accounting standards

Pentingnya pertimbangan tanggung jawab sosial perusahaan dalam penetapan tujuan pelaporan keuangan dalam conceptual framework pelaporan keuangan Indonesia Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored. Exchanges between a firm and society consist primarily of the result is a social cost, and if they lead to an increase in social resources, the result is a social benefit.The responsibility of the social cost and social benefit of a business entity is held on the management. however, there is no a framework that can be based on a guideline to measure and report the social costs and social benefits. Therefore, there are not accuinting standards (particularly in Indonesia) for the social costs and social benefits. It is difficult to measure the management responsibility in an accounting report for the social costs and social benefits without the standards. Because of an accounting standard is derived from a conceptual framework, it s needed to develop the conceptual framework for financial reporting that is socially concerned.

Pengungkapan Manajemen Risiko: Perusahaan BUMN versus Non-BUMN Suwaldiman Suwaldiman; Arsyita Niam Fajrina
Jurnal Ekonomi Dan Statistik Indonesia Vol 2 No 1 (2022): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.02.01.14

Penelitian ini menguji pengaruh corporate governance structure, profitabilitas, leverage, ukuran perusahaan, dan jenis perusahaan terhadap pengungkapan manajemen risiko. Sampel dalam penelitian ini adalah perusahaan BUMN dan Non-BUMN yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel diambil dengan metode purposive sampling dan diperoleh sampel sebanyak 25 perusahaan BUMN dan 25 perusahaan Non-BUMN sehingga diperoleh 150 data observasi.Variabel pengungkapan manejemen risiko diukur dengan perbandingan antara luasnya pengungkapan item manajemen risiko dengan jumlah item (108 item) yang harus diungkap menurut ERM framework COSO. Corporate governance structure dalam penelitian ini diproxy ke dalam variabel kepemlilikan publik dan risk management committee. Variabel kepemilikan publik diukur dengan prosentase jumlah saham publik dengan total saham beredar. Variabel risk management committee (RMC) diukur dengan variabel dummy, jika RMC bersifat independen terpisah dari komite audit maka diberi skor 1, sedang jika RMC tergabung dengan komite auidit maka diberi skor 0. Profitabilitas diukur dengan return on capital, leverage diukur dengan debt to equity ratio, dan ukuran perusahaan diukur dengan total aset. Jenis perusahaan dibedakan dari perusahaam BUMN dengan skor 1 dan non BUMN dengan skor 0. Hipotesis dalam penelitian ini diuji dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan publik, profitabilitas, dan leverage tidak berpengaruh terhadap pengungkapan manajemen risiko perusahaan. Variabel risk management committee, ukuran perusahaan dan jenis perusahan (BUMN versus non-BUMN) berpengaruh terhadap pengungkapan manajemen risiko perusahaan.

Pengaruh Free Cash Flow, Operating Cash Flow, dan Dividend Payout Ratio Terhadap Nilai Perusahaan Suwaldiman Suwaldiman
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This research examines the impact of free cash flow, operating cash flow, and dividend payout ratio on the firm value which is represented by stock return. This research employees a multiple linear regression analysis to test the hypothesis. Samples used in this research are 159 manufacturing companies registered in Indonesia Stock Exchange for the period of 2013, 2014, and 2015. This research reveals that free cash flow and operating cash flow have no significant impact on the firm value. Those variables seem having no important contents in the point of view of investors. Therefore they do not response to the information. However, this research proves that dividend payout ratio have significant impact on the firm value. It can be concluded that dividend payout ratio is more important than those of free cash flow and operating cash flow. Investors will positively response to the dividend information and it will significantly increase the firm value.

Pengaruh Kualitas Jasa Terhadap Tingkat Kepuasan Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (PPAk) Suwaldiman -; Afuan Fajrian Putra
Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol15.iss9.art6

This research examines whether there are any differences among the service quality against the satisfaction of PPAk students; and tests the impacts of service quality to the students' satisfaction. Service quality is represented by reliability, responsiveness, assurance, empathy, and tangible. This research is conducted to the students who are undertaking accounting profession education in UII, UGM, STIE YKPN and Sanata Darma of University.Purposive sampling is employed in which 100 samples were distributed and 87 of those are processed. Based on the paired samples T Test and multiple linear regression analysis, this research reveals that there are no differences found among the service quality against the satisfaction of PPAk students. In addition, reliability, responsiveness, empathy^ and tangible affect positively to the students' satisfaction. However, assurance does not affect positively to the students *satisfaction.

Pengaruh Pengumuman Saham Bonus terhadap Harga dan Volume Perdagangan Saham pada Bursa Efek Jakarta Periode 1999-2004 Suwaldiman Suwaldiman; Rudy Febrian
Jurnal Aplikasi Bisnis Volume 6 Nomor 9, September 2006
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol6.iss9.art2

Penelitian ini bertujuan untuk mengetahui kandungan informasi dalam pengumuman saham bonus. Penelitian ini mengungkapkan pengaruh pengumuman saham bonus terhadap harga dan volume perdagangan saham, dengan melihat perubahan harga dan volume perdagangan saham sebelum dan sesudah adanya pengumuman. Penelitian ini menganalisis data sekunder yang tersedia di Bursa Efek Jakarta untuk periode 1999 sampai dengan 2004. Secara teoritik, adanya pengumuman saham bonus berakibat pada meningkatnya faktor penawaran saham, jika dasumsikan tidak ada perubahan pada permintaan maka dapat berakibat pada penurunan harga saham. Hal tersebut dapat mengakibatkan harga saham menjadi lebih kecil, lebih meningkatkan kemampuan pasar dalam memiliki saham, dan harga akan berkisar pada kisaran perdagangan yang optimum (optimal trading range). Akan tetapi, penelitian ini menghasilkan sebuah kesimpulan bahwa pengumuman saham bonus tidak berdampak signifikan terhadap harga maupun volume perdagangan. Pengumuman saham bonus tidak mengakibatkan perbedaan yang signifikan terhadap rata-rata harga saham antara sebelum dengan sesudah pengumuman. Pengumuman saham bonus secara empirik juga tidak meningkatkan volume perdagangan saham.

Auditor Reputation Moderates the Impact of Tax Avoidance and Tax Compliance on Firm Value Suwaldiman, Suwaldiman; Rheina, Adella
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2539

Purpose: This study tests and analyses the impact of tax avoidance and tax compliance on the value of firms with an auditor's reputation as a moderator in manufacturing firms listed on the Indonesia Stock Exchange in 2015-2019. Methodology/approach: The sampling technique uses purposive sampling and produces a total sample of 106 companies, resulting in 530 observation samples. The data used is Secondary data were obtained from the Indonesian Stock Exchange website and Yahoo Finance. Multiple linear regression analysis was used in this study. Results/findings: The study revealed that tax avoidance has a positive impact on firm value; tax compliance has a positive impact on firm value; the auditor's reputation does not strengthen the impact of tax avoidance on the value of the firm; and the auditor's reputation does not strengthen the impact of tax compliance on the value of the firm. Limitations: This study is limited to manufacturing firms listed on the IDX for 2015-2019. Contribution: This study contributes to investors’ investment decisions based on companies’ tax avoidance and compliance. The intensity of tax avoidance and tax compliance has been proven to affect firm value; therefore, these two variables can be used to predict firm value.

Pre and Post-COVID-19 Share Trading: Case of Australia and Southeast Asia Suwaldiman, Suwaldiman; Syah Putra, Galih Wisnu
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.19546

This research aims to analyze the share prices and trading volume activity in the pharmaceutical industry in Southeast Asia and Australia during the pre-and post-COVID-19 periods. The data sample includes pharmaceutical companies listed in Southeast Asian countries and Australia from 2017 to 2022. The analysis utilizes monthly closing price data for 36 months before COVID-19 (2017-2019) and 36 months after (2020-2022). The data were processed and analyzed using the Wilcoxon Signed Rank Test. The findings indicate that there are significant differences in share prices and trading volume activity in the pharmaceutical industry between the pre-and post-COVID-19 periods. Specifically, the research reveals differences in share price and trading volume in Australia, Indonesia, Malaysia, Vietnam, and Thailand. In contrast, no significant differences were observed in share prices and trading volumes in Singapore and the Philippines. It is important to note that the study only included a sample of the pharmaceutical industry from six Southeast Asian countries and one country from Oceania (Australia). The number of pharmaceutical samples varied across these countries, with the Philippines represented by only one sample. Therefore, generalizations about all listed companies in these countries cannot be made. Future research should consider increasing the sample size by expanding the scope to include more regions or countries. Additionally, employing regression analysis to examine the influence between variables is recommended.

Pengaruh Free Cash Flow, Operating Cash Flow, dan Dividend Payout Ratio Terhadap Nilai Perusahaan Suwaldiman, Suwaldiman
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i1.845

This research examines the impact of free cash flow, operating cash flow, and dividend payout ratio on the firm value which is represented by stock return. This research employees a multiple linear regression analysis to test the hypothesis. Samples used in this research are 159 manufacturing companies registered in Indonesia Stock Exchange for the period of 2013, 2014, and 2015. This research reveals that free cash flow and operating cash flow have no significant impact on the firm value. Those variables seem having no important contents in the point of view of investors. Therefore they do not response to the information. However, this research proves that dividend payout ratio have significant impact on the firm value. It can be concluded that dividend payout ratio is more important than those of free cash flow and operating cash flow. Investors will positively response to the dividend information and it will significantly increase the firm value.

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