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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Keuangan
Servatia Mayang Setyowati
Fakultas Bisnis Universitas Kristen Duta Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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TRANSAKSI PIHAK BERELASI, PERAN AUDITOR, DAN NILAI PERUSAHAAN: BUKTI DARI INDONESIA Servatia Mayang Setyowati
Jurnal Riset Akuntansi dan Keuangan Vol 18, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2022.182.425

Abstract

ABSTRACT The study investigates the role of auditor in mitigating the effect of related party transactions on firm value. This study observed 439 non-financial firms from publicly listed firms in Indonesia during 2016-2019. Based on OLS regression analysis, there is evidence that related party transactions are related to firm value. Related party transactions reflect entrenchment effect of majority shareholders that can be captured by the market. This study founds no evidence that differences in the types of external auditor reflect an alignment effect of insiders. This study infers that the role of auditor is not significant in type II agency problem. Keywords: Related party transactions, auditor, firm value, entrenchment, alignment.ABSTRAKPenelitian menginvestigasi peran auditor dalam memitigasi pengaruh transaksi pihak berelasi terhadap penurunan nilai perusahaan. Penelitian ini mengobservasi 439 perusahaan non-keuangan Indonesia selama periode 2016-2019. Berdasarkan analisis regresi OLS ditemukan bukti bahwa terdapat hubungan antara transaksi berelasi dengan penurunan nilai perusahaan. Transaksi berelasi mencerminkan sifat entrenchment pemegang saham mayoritas yang dapat ditangkap oleh pasar. Penelitian ini tidak menemukan bukti bahwa perbedaan tipe auditor eksternal mengisyaratkan sifat alignment insiders yang dapat memitigasi penurunan nilai perusahaan. Penelitian ini menyimpulkan bahwa peran auditor tidak signifikan pada konflik keagenan tipe II. Kata Kunci: Transaksi pihak berelasi, auditor, nilai perusahaan, entrenchment, alignment
Kinerja dan Investasi Sektor Publik sebagai Bentuk Pelayanan Daerah: Sebuah Telaah Pustaka Dielanova Wynni Yuanita; Christine Novita Dewi; Servatia Mayang Setyowati
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.270

Abstract

Kinerja pemerintah merupakan hal yang sangat dibutuhkan dalam benchmark pemerintah. Pengukuran kinerja di sektor publik merupakan faktor penting dalam menilai keberhasilan pelaksanaan pekerjaan pemerintah. Pengukuran kinerja melibatkan pihak independen. Kinerja pemerintah daerah yang baik dapat meningkatkan pembangunan di daerah. Otonomi daerah mendorong Indonesia memasuki era baru yang dikenal dengan era desentralisasi. Desentralisasi mendorong kemandirian pemerintah daerah untuk mengelola daerahnya sendiri, termasuk pengelolaan keuangan dan peningkatan pelayanan kepada masyarakat. Upaya Pemerintah Daerah untuk meningkatkan pelayanan publik dilakukan dengan berinvestasi pada pembangunan aset tetap. Pemerintah perlu melakukan pengeluaran modal sebagai hasil dari investasi mereka pada aset tetap tersebut. Analisis kelayakan investasi diperlukan untuk membuat keputusan investasi tepat sasaran. Keputusan investasi harus mempertimbangkan ekonomi maupun non bisnis sehingga investasi tidak merugikan negara.      
TRANSAKSI PIHAK BERELASI, PERAN AUDITOR, DAN NILAI PERUSAHAAN: BUKTI DARI INDONESIA Servatia Mayang Setyowati
Jurnal Riset Akuntansi dan Keuangan Vol. 18 No. 2 (2022): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v18i2.44

Abstract

ABSTRACT The study investigates the role of auditor in mitigating the effect of related party transactions on firm value. This study observed 439 non-financial firms from publicly listed firms in Indonesia during 2016-2019. Based on OLS regression analysis, there is evidence that related party transactions are related to firm value. Related party transactions reflect entrenchment effect of majority shareholders that can be captured by the market. This study founds no evidence that differences in the types of external auditor reflect an alignment effect of insiders. This study infers that the role of auditor is not significant in type II agency problem. Keywords: Related party transactions, auditor, firm value, entrenchment, alignment. ABSTRAK Penelitian menginvestigasi peran auditor dalam memitigasi pengaruh transaksi pihak berelasi terhadap penurunan nilai perusahaan. Penelitian ini mengobservasi 439 perusahaan non-keuangan Indonesia selama periode 2016-2019. Berdasarkan analisis regresi OLS ditemukan bukti bahwa terdapat hubungan antara transaksi berelasi dengan penurunan nilai perusahaan. Transaksi berelasi mencerminkan sifat entrenchment pemegang saham mayoritas yang dapat ditangkap oleh pasar. Penelitian ini tidak menemukan bukti bahwa perbedaan tipe auditor eksternal mengisyaratkan sifat alignment insiders yang dapat memitigasi penurunan nilai perusahaan. Penelitian ini menyimpulkan bahwa peran auditor tidak signifikan pada konflik keagenan tipe II. Kata Kunci: Transaksi pihak berelasi, auditor, nilai perusahaan, entrenchment, alignment
The Role Of Tax Volunteers (Renjani) As Social Media Influencers (SMI) On The Perceptions Of Individual Taxpayers Angelica Yohana Santika Lemmuela; Servatia Mayang Setyowati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9225

Abstract

This study aims to analyze the role of Relawan Pajak untuk Negeri (Renjani) as social media influencers (SMI) in raising tax awareness among individual taxpayers (WPOP). Using a qualitative approach and interviews with 10 WPOP, 8 Renjani members, and 1 representative from the Directorate General of Taxes (DJP), this study explores how the educational content shared by Renjani on social media influences taxpayers' perceptions and intentions. The credibility theory serves as the primary foundation, focusing on three dimensions: attractiveness, trustworthiness, and expertise. The findings indicate that Renjani is perceived as credible in conveying tax information in an engaging, relevant, and easily understandable manner. The informal and contextual communication style is deemed more effective in reaching the younger generation compared to the formal approach of tax authorities. These findings indicate that Renjani plays a strategic role in building tax awareness, bridging communication between the DGT and the digital community, and strengthening tax inclusion in the social media era. This study recommends optimizing digital communication strategies and strengthening training for Renjani to enhance the impact of tax education in the future.
THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL DISCLOSURE ON ENVIRONMENTAL PERFORMANCE AND FIRM VALUE IN INDONESIA servatia mayang setyowati; Franciscus Ardhito Bagaskara
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/b9wrp655

Abstract

This study examines the effect of green intellectual capital disclosure on firm value, both directly and indirectly through environmental performance as a mediating variable. The research is motivated by growing concerns about sustainability and the persistence of information asymmetry in capital markets, which encourages investors to demand more transparent and credible corporate information. In addition, companies are increasingly pressured to obtain legitimacy through sustainability practices that align with stakeholder expectations. This research employs a quantitative research design, using purposively selected firms listed on the Indonesian capital market. The relationships among variables are analyzed using Ordinary Least Squares regression. The findings indicate that green intellectual capital disclosure functions as a strategic signal that reduces investor uncertainty and enhances market confidence, thereby increasing firm value. Broader sustainability disclosure practices encourage companies to improve their environmental achievements, indicating the realization of corporate sustainability commitments while simultaneously enhancing external legitimacy. Environmental performance further functions as an intermediary pathway through which green intellectual capital disclosure influences market valuation. These findings imply that firm value is shaped not only by the communication of sustainability information but also by the company’s tangible environmental practices and achievements. Therefore, integrating transparency and sustainability practices is important for enhancing corporate credibility and investor trust.
Co-Authors Angelica Yohana Santika Lemmuela Christine Novita Dewi Dielanova Wynni Yuanita Franciscus Ardhito Bagaskara