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All Journal Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY The International Journal of Accounting and Business Society Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi MANAJERIAL CogITo Smart Journal JURNAL MANAJEMEN BISNIS International Journal of Economics Development Research (IJEDR) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat International Journal on Social Science, Economics and Art Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Applied Finance and Business Studies Indonesian Journal Economic Review (IJER) Klabat Accounting Review Klabat Journal of Management Jurnal Penelitian Akuntansi Servitium Smart Journal International Research Journal of Business Studies
Ika Prayanthi
Dosen Fakultas Ekonomi Dan Bisnis Universitas Klabat
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? Kasingku, Frisky Jeremy; Tompunu, Claudia; Prayanthi, Ika
International Research Journal of Business Studies Vol. 13 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.3.241-248

Abstract

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.
Dividend Policy: The Impact of Financial Performance, Governance, and Managerial Ownership in Capital Markets Tumiwa, John Calvin; Prayanthi, Ika; Rantung, Danny Ivan; Oroh, Nouke Sysca
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 1 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7158

Abstract

This study explores the influence of financial performance, governance, and managerial ownership on dividend policy in companies listed on the Indonesia Stock Exchange. The main issue addressed is the ongoing controversy in the literature regarding how these factors affect Dividend Yield, given the inconsistencies in previous research. The study aims to examine the role of Retained Earnings, Return on Assets, the Board of Directors, Independent Commissioners, Managerial Ownership, and company size in shaping dividend policy. A quantitative approach is employed, using a regression method to analyse panel data from 400 companies over the period 2018–2022. The results indicate that Retained Earnings, Independent Commissioners, and Managerial Ownership have a significant impact on Dividend Yield, whereas Return on Assets, the Board of Directors, and Total Assets do not. The findings highlight the crucial role of strong governance in dividend policy, while Return on Assets, the Board of Directors, and firm size measured by Total Assets do not exhibit a significant effect. This study underscores the need for effective governance to minimize conflicts of interest and emphasizes the importance of considering local contexts when formulating dividend policies in Indonesia.
Pelatihan Identifikasi Potensi wilayah, Penemuan Ide, dan Analisis SWOT pada Koperasi Harapan Wanita Sejahtera Lelengboto, Abraham Leslie Petir; Wardoyo, Sharon Kumaratih Dewi; Rantung, Rinny; Indrajit, Indrajit; Pandeirot, Lanemey Brigitha; Prayanthi, Ika
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 7, No 2 (2024): Juli 2024
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v7i2.3905

Abstract

Koperasi memiliki peran yang besar bagi peningkatan ekonomi bangsa. Tidak hanya sebagai identitas, namun harapannya adalah memberikan pemerataan ekonomi dan rasa keadilan bagi rakyat Indonesia, khususnya para pelaku koperasi. Tantangan utama yang dihadapi oleh koperasi adalah upaya penguatan kelembagaan dan kemampuan menerapkan manajemen yang efektif dan efisien. Tahapan awal yang dapat dilakukan adalah dengan memperkuat kemampuan anggota koperasi melalui pemaparan teori dan konsep kewirausahaan. Berdasarkan dengan kebutuhan koperasi Harapan Wanita Sejahtera Danowudu, tim pengabdian kepada masyarakat Universitas Klabat melaksanakan pelatihan yang berfokus kepada Identifikasi potensi wilayah, penemuan ide, dan analisis Kekuatan, Kelemahan, Kesempatan, dan Ancaman usaha. Materi pelatihan disusun berdasarkan teori dan konsep proses berpikir kreatif. Pendekatan pelatihan yang digunakan oleh tim adalah metode pembelajaran interaktif. Partisipan diajak untuk terlibat aktif pada saat mengikuti pelatihan. Para partisipan didorong untuk mampu memetakan ide melalui gambar dan curah pendapat yang dilakukan dalam kelompok. Hasil dari pelatihan ini menunjukkan adanya peningkatan pemahaman terkait dengan materi-materi yang telah dibagikan. Partisipan merasa puas terhadap metode pelatihan yang digunakan, mereka berpendapat bahwa metode pembelajaran interaktif mempermudah mereka untuk belajar melalui interaksi dan aktivitas yang serius namun menyenangkan.
PENGARUH GOODWILL, RETURN ON ASSET, UKURAN PERUSAHAAN DAN PROFIT MARGIN TERHADAP PRICE EARNING RATIO Rantung, Danny Ivan; Prayanthi, Ika; Oroh, Nouke Sysca
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1939

Abstract

ABSTRAKDi masa pandemi, sebagian besar perusahaan mengalami penurunan baik dalam hal kinerja keuangan maupun dalam hal kesulitan-kesuliatan lainnya. Memahami berbagai variasi faktor yang mempengaruhi kinerja keuangan menjadi sangat penting, sehingga tujuan penelitian ini adalah untuk menguji apakah goodwill, return on asset, ukuran perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan dalam konteks perusahaan-perusahaan publik di Indonesia saat situasi krisis pandemic COVID-19. Sampel menyesuaikan dengan semua perusahaan yang mengungkapkan informasi tentang goodwill. Metode statistik yang digunakan dalam penelitian ini adalah regresi berganda dengan data panel. Penelitian ini berfokus pada periode 2020-2022 bertepatan dengan situasi pandemic COVID-19. Hasil penelitian menemukan bahwa pada masa pandemic COVID-19 ROA, total aset, dan profit margin berpengaruh signifikan negatif terhadap price earning ratio sedangkan goodwill tidak berpengaruh signifikan terhadap price earning ratio dengan arah hubungan positif.Kata Kunci: goodwill, profitabilitas, nilai perusahaanABSTRACTDuring the pandemic, most companies have experienced a decline both in terms of financial performance and in terms of other difficulties. Understanding the wide variety of factors that affect financial performance is very important, so the purpose of this study is to test whether goodwill, return on assets, firm size and profitability affect firm value in the context of public companies in Indonesia during the COVID-19 pandemic crisis. The sample adjusts to all companies that disclose information about goodwill. The statistical method used in this study is multiple regression with panel data. This study focuses on the period 2020-2022 to coincide with the COVID-19 pandemic situation. The results found that during the COVID-19 pandemic ROA, total assets, and profit margin had a significant negative effect on the price earning ratio while goodwill had no significant effect on the price earning ratio with a positive relationship direction. Keywords: goodwill, profitability, firm value
Does Liquidity Shape Dividend Policy? Evidence From Public Firms In An Emerging Market Sheril Deany Poluan; Ika Prayanthi
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i2.927

Abstract

This research aims to re examine the relationship between liquidity and dividend policy by introducing a multidimensional liquidity framework. While traditional studies often rely on single indicators, this study integrates Agency Theory and the Liquidity Hypothesis to explain how distinct liquidity dimensions comprising internal, short term, and structural aspects dictate the Dividend Payout Ratio within an emerging market context. The study employs a quantitative approach with a causal associative design. The sample includes 82 nonfinancial public firms with 272 firm year observations listed on the Indonesia Stock Exchange from 2019 to 2023. Data were analyzed using three separate Random Effect panel regression models to prevent measurement bias and capture the specific impacts of Free Cash Flow for internal liquidity, Current Ratio for short term liquidity, and Cash to Total Assets for structural liquidity on the Dividend Payout Ratio. Results demonstrate that all three liquidity dimensions exert a positive and statistically significant influence on the Dividend Payout Ratio. Specifically, firms with abundant internal cash generation, robust short term solvency, and high structural cash reserves are significantly more inclined to distribute earnings to shareholders. These findings provide strong support for Agency Theory where dividends serve as a disciplining mechanism to mitigate potential management misallocation of excess cash. This research contributes to the literature by addressing the research gap of unidimensional liquidity measurement through a comprehensive multidimensional framework. It offers practical insights for corporate management to balance various liquidity dimensions and provides investors with robust parameters for evaluating the sustainability of dividend distributions in emerging markets.
Capital Structure and Social Signaling: A Dual Mechanism Analysis of Tax Aggressiveness in Emerging Markets Tatemba, Happy; Prayanthi, Ika
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.764

Abstract

Purpose This research investigates the influence of capital structure and social signaling on corporate tax behavior, specifically testing the Monitoring Hypothesis and the Substitution Effect within the Indonesia Stock Exchange. Design and Methodology A quantitative explanatory design was employed, analyzing 85 observations from non financial companies. Data were retrieved from the Bloomberg Terminal and annual reports. The Generalized Linear Model (GLM) with a Gaussian distribution and identity link function was utilized to examine the causal relationships between the Debt to Equity Ratio (DER), Social Scores, and the Effective Tax Rate (ETR), while controlling for governance and innovation metrics. Findings Empirical Results demonstrate that DER has a significant positive effect on ETR, confirming that leverage serves as an effective external monitoring mechanism that reduces tax aggressiveness. Conversely, Social Scores exhibit a significant negative impact on ETR, supporting the Substitution Effect. This suggests firms utilize high social performance as a reputational shield to mask tax avoidance, validating the "CSR-Tax Paradox." Internal governance variables showed no significant influence. Originality and Value This study contributes to the literature by highlighting how external market signals such as leverage and social reputation that are more dominant drivers of tax behavior than internal oversight in emerging markets, providing regulators with new indicators for identifying tax risks. 
Co-Authors Christine Natalia Laurens Danny Ivan Rantung Deske W. Mandagi Elizabeth Rampengan Elvis Ronald Sumanti Eric Robert Sarwono Erienika Meiling Lompoliu Frisky Jeremy Kasingku Herman Karamoy Hizkia Yesaya Kaloh Indrajit indrajit indrajit, Indrajit Inri Ira Kartini Langoy Jihan Abigail Josua Ferdinand Sedua Junita Nana Ariantje Lanemey Brigitha Pandeirot Liansin Tampilan Lyvin Henry Pantow Marginia Laura Witjahjono Maria Angelina Eklesia Senewe Meily Yoke Betsy Kalalo Nelwan, Melinda Lydia Nouke Sysca Oroh Prilisita Olivia Salangka Ricky Devito Langkedeng Rinny Cherill Rantung Sharon Kumaratih Dewi Wardoyo Sheril Deany Poluan Tatemba, Happy Tompunu, Claudia Tumiwa, John Calvin Yuniken Evelin Suak