Article Per Year (5 Year)
p-Index From 2021 - 2026
5.939
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia
Iman Harymawan
Department Of Accountancy, Faculty Economics And Bussiness, Airlangga University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Akuntansi

 1 
Board Independence, Nomination and Remuneration Committee, and Compensation in Indonesia Iman Harymawan, Puteri Alfarisa,
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.723

Abstract

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.
Family Involvement With MD & A (Management Disclosure & Analysis) Readability Level Diarany Sucahyati; Iman Harymawan; Tubagus Algan Roiston
Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.642

Abstract

This study aims to examine the relationship between family involvement and the readability level of the MD & A (Management Disclosure & Analysis) released by the company. This study uses 1795 final samples from firms listed on the Indonesia Stock Exchange in the period 2010-2018. We tested the research hypothesis using ordinary least square regression (OLS). This was done using the Stata software by adding a fixed effect for industry diversity in order to strengthen the study results. This study used two proxies of the family firm where there is the involvement of family members at the management level and related to the ownership of company shares. Both of these proxies show consistent results indicating that family firms tend to release less readable MD&As. Furthermore, the language differences were also tested in this study. Apart from the presentation of the MD&A in English or Indonesian, family firms still present reports with lower readability. This study provides a perspective to the authorities regarding the family firm's governance intended to help improve existing regulations.
Board Independence, Nomination And Remuneration Committee, And Compensation In Indonesia Puteri Alfarisa; Iman Harymawan
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.723

Abstract

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.
Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Akmalia Mohamad Ariff Alfarisa, Puteri Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Andriani, Vina Kusuma Ardianto Ardianto Ayudia Putri Aliffia Jannah Bambang Tjahjadi Basuki Basuki Bintarto, Elkabyta Auvianty Cahyono, Suham Damara Ardelia Kusuma Wardani desy wulandari Dewi Nurillah Dian Agustia Diarany Sucahyati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Esa Anesti Putri Muhardini Fortuna Oktavia Perwita Fritzy Vasya Anandiva Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hasnan, Suhaily Hayyin Agustina Mawardani I Wayan Kartana Kamarudin, Khairul Anuar Kendra Nismara Khairul Anuar Kamarudin Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Mahati, Dirgahayu Almi Marcelina Sanjaya Moh. Nasih Monika Pradnya Aurelia Wijayanti Monique, Angelia Muhammad Iqbal Nismara, Kendra Novrys Suhardianto Nurul Fitriani Octaviani, Monicha Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Raditya Sukmana Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Roiston, Tubagus Algan Siti Nur Aini, Siti Nur Suham Cahyono Sukmana, Purwo Hadi Susilawati, Marlin Pernila Tanputra, Sebastian Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Ulinnuha, Kukuh Shafira Ulufiyah , Rosyadatul Yani Permatasari Yuanita Intan Paramitasari Yulianti Raharjo