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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen
Wendy Tandiawan
Landis & Kadwell Indonesia, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses Wendy Tandiawan
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1563

Abstract

Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains.
Tanggung Jawab Sosial Perusahaan dan Akses Pendanaan Wendy Tandiawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1392

Abstract

Purpose: Purpose of this research is to find out the effect of Corporate Social Responsibility (CSR) on cost of equity and capital constraint, as well as the effect of the cost of equity itself to capital constraint. Moreover, this research attempts to see the relationship effect of the exogenous variable towards the endogenous variable, and to test the position of cost of equity variable as an intervener. Methodology/approach: Type of this research is descriptive and verification, where the focus is to find the effect and amount of the effect itself between the exogenous and endogenous variable. In case of the cost of equity as an intervening variable, multiple linear regression with Two Stage Least Squareis used. The sampling method for this research is a purposive sampling. To see the effect between the variables, t-test and F-test are used. Subjects of this research are the listed manufacturing companies in Indonesia Stock Exchange, and the objects are Corporate Social Responsibility as the exogenous variable that consist of stakeholder engagement and CSR Disclosure as proxy, and cost of equity as the endogenous variable, as well as the capital constraint. Results/findings: The research result proves that the first structural model to see the effect of CSR on cost of equity partially or simultaneously is not significant. As the opposite, the second model to test the effect of CSR on capital constraint has significant relationship partially and simultaneously. Nevertheless, cost of equity is not proven to be an intervening variable for CSR and capital constraint.
Business Perfomance Evaluation of a Recreation Company in Indonesia Using Balanced Scorecard Wendy Tandiawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1453

Abstract

Purpose: The purpose of this research is to conduct a business performance evaluation of Taman Impian Jaya Ancol (TIJA), a company with a unique type of business, which is recreation. TIJA, which used to be very crowded and became the pride of Jakarta, currently looks not crowded anymore. This research also aims to see TIJA’s current business condition, whether it is still good, and find out if there are things that can be improved. Methodology: This research is a case study research with qualitative and quantitative data. There are two (2) stages in this research, which are the objectives determination stage which is sought by conducting a SWOT Balanced Scorecard (BSC) analysis, and the analysis stage which is carried out with Balanced Scorecard. Results: The results show that TIJA's business is in the above average category, which means it is still good. Seeing this, there is still room for TIJA to improve in order to achieve a higher score. This research shows that innovation is the most important objective that must be further improved and developed.
The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses Wendy Tandiawan
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1563

Abstract

Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains.
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