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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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

Author-ID : 562658

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 52 Documents Claim Missing Document

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Articles

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CORPORATE DISCLOSURE IN INDONESIA: CORPORATE GOVERNANCE PRACTICES AND OWNERSHIP STRUCTURE Rifqy Nur Fadlillah; Iman Harymawan
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to determine the effect of company disclosure after the Minister of Energy and Mineral Resources Regulation No. 7 of 2012 and Minister of Finance Regulation No. 75/PMK.011/2012 on Indonesian mining companies. The data used in this study came from mining companies listed on the Indonesia Stock Exchange in 2010-2014 with a total of 184 mining companies. The analysis technique used was multiple linear regression analysis with the help of STATA 14.0 software. Corporate Governance practices and ownership structure are variables that will be tested whether they will affect disclosure with control variables of size, ROA, and leverage. The results of the regression show that after the government regulation regarding mining companies, it can be seen that the variable of corporate governance practice and the variable of ownership structure have no influence on the amount of disclosure made by mining companies.

DESIGN OF BALANCED SCORE CARD IN A NEWSPAPER COMPANY Giri Pratama Ilyas; Iman Harymawan
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

The purpose of this study is to show the design of the Balanced Scorecard at the largest daily newspaper company in eastern Indonesia and to explain the causal relationship between strategic objectives on the Strategy Map to achieve the company's vision and mission. This research uses a case study qualitative approach. The data were obtained by semi-structured interviews from several informants related to the preparation of strategic objectives in daily newspaper companies. The formulation of strategic targets and Key Performance Indicators (KPI) were identified through the description of PT.XYZ's vision and mission. After that, the identified strategic objectives and KPIs are defined into the Balanced Scorecard. The author uses the daily newspaper company XYZ because PT. XYZ does not have a framework that links between strategic objectives and KPIs that are in accordance with the vision and mission of PT. XYZ. The results of this study indicate that the design of the balanced scorecard at PT.XYZ produces 14 strategic objectives and 26 KPIs. The growth and learning perspective has 3 strategic objectives and 7 KPIs. The internal business process perspective has 6 strategic objectives and 11 KPIs. The customer perspective has 2 strategic goals and 4 KPIs. The financial perspective has 3 strategic objectives and 4 KPIs. The setting of strategic targets and KPIs from the perspective of the Balanced Scorecard is in line with the company's vision and mission. The causal relationship flow from the strategic objectives to the company's vision and mission is contained in the Strategy Map.

Political connections: a literature review approach Fajar Kristanto Gautama Putra; Iman Harymawan
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2327

The aim of this study was to highlight the key finding of corporate politicalconnections research. This study used 61 previous studies related tocorporate political connections to develop a structured literature review. Itwas found that most studies were conducted in developing countries as theyprovided a unique institutional setting for conduct political connectionsresearch. In addition, a political connection is used as independentvariables and the previous studies focuses on three related topics, whichare corporate performance, corporate action, and loan and special rights.Literature review study become more important nowadays, as the numberof empirical quantitative research amount has been increased lately. Thisanalysis also has research and practical implementation for researcher,practitioners, and regulators.

Related-Party Transactions and Audit Fees Fortuna Oktavia Perwita; Iman Harymawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15984

This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017. The analysis technique used in this research was the Ordinary Least Square Regression analysis model processed with STATA 14.0 software. This study found that related-party transactions are positively and significantly related to audit fees. The result indicated that the related-party transactions increase audit fees paid by companies. It also investigated the moderating effect of industry specialty auditors. This indicated that auditor specialization strengthened the relationship between the related-party transactions and audit fees. The market share proxy was used to measure industry specialization. However, this proxy still has disadvantages as it can generate different market shares. This study found that related-party transactions increased audit fees. The results of this study can be used as consideration in making decisions for related parties.

Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market Hanif Putra Ardianto; Iman Harymawan; Yuanita Intan Paramitasari; Mohammad Nasih
Economics and Finance in Indonesia Volume 66, Number 2, December 2020
Publisher : Institute for Economic and Social Research

This study aims to analyze the impact of financial reporting quality on the investment efficiency of a company. The study uses 994 observations from companies listed on the Indonesia Stock Exchange (IDX) in three periods from 2013 to 2015. The findings suggest that higher financial reporting quality has a positive and significant relationship with investment efficiency. Furthermore, the tests were conducted on groups of companies experiencing underinvestment and overinvestment. It was found that higher financial reporting quality had a negative and significant relationship with companies experiencing overinvestment. The findings provide implications for investors in assessing investment management carried out by company.

Corporate Social Responsibility (CSR) Disclosure on Politically Connected-Family Firms Diarany Sucahyati; Iman Harymawan; Mohammad Nasih
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the relationship between political connections and family ownership toward CSR activities disclosure.Design/Methodology/Approach: This study employed 624 Indonesian public companies on the Global Reporting Initiative (GRI) list for 2010-2018. The researchers used OLS (Ordinary Least Squares) regression by considering the fixed effect diversity of industry, year, and type of GRI to examine the relationship between political connections and family ownership on CSR disclosure.Research Findings: This study discovered that companies with political connections disclosed more CSR activities because they desired to bind themselves with the government, instruments of legacy, and social motivation. However, family firms were not found to have a significant relationship with CSR disclosure. In addition, the strong family ownership in the firm impacted the reduced strength of political connections, thereby reducing the company's CSR activities disclosure. Theoretical contribution/Originality: This study is interesting because the researchers combined the issue of the politically connected board and family firms, which are frequently found in the context of Indonesian companies. The researchers expect this study to enhance corporate board characteristics and CSR disclosure literature. Practically, the researchers expect this study could provide useful information for investors to make investment decisions. Furthermore, this study provides insight for regulators, who need a view of how political connections and family companies exist in responding to the regulations they set. Therefore, the existing regulations can be improved. Yet, this study was limited to the proxy of political connection based on local regulation of politically exposed person (PEP).

Board Gender Diversity and Corporate Innovation: Evidence from Indonesian Family Firms Iman Harymawan; Kendra Nismara
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.224

The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using an 868 samples data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm as a moderating variable, this study suggests that a family firm has weakened the positive relationship between board gender diversity and corporate innovation. Therefore, this study implies that board gender diversity is important to increase corporate innovation. In addition, this study provides that the gender diversity of CEOs in high family ownership companies can decrease corporate innovation. There are several research limitations. First, innovation, measured by R&D investment, does not particularly determine corporate innovation, as it can be measured in several other forms of intangible assets such as patents, trademarks, copyright, and franchises. Second, gender diversity association with corporate innovation was measured merely by the number of women and did not do further investigate the other factors such as their business ties, social ties, and educational background. Third, the sample only consists of companies listed on the Indonesia Stock Exchange, leaving out the other companies that did not go public.

Pengaruh Konsentrasi Kepemilikan Keluarga dan Tata Kelola Terhadap Kebijakan Cash Holdings Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016 Rhezendy Pranadita Pranadita; Iman Harymawan
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 1 (2021): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i1.492

Penelitian ini bertujuan untuk meneliti cash holdings dan tata kelola perusahaan pada perusahaan keluarga. Penelitian ini menggunakan 1023 sampel dari berbagai sektor industri yang terdaftar di Bursa Efek Indonesia (IDX) kecuali sektor industri berkode SIC 6 periode 2014-2016 untuk meneliti bagaimana cash holdings dan tata kelola perusahaan pada perusahaan keluarga. Untuk mengetahui bagaimana cash holdings dan tata kelola perusahaan pada perusahaan keluarga digunakan regresi linier berganda (OLS) yang telah melewati proses winsorize dan ant-heteroskedastisitas. Penelitian ini menemukan bahwa jumlah cash holdings mengalami peningkatan dengan adanya kepemilikan saham keluarga pada perusahaan. Perusahaan yang dikuasai keluarga dapat lebih efisien dibandingkan dengan perusahaan publik pada umumnya karena agency conflict yang rendah dan kepemilikan terpusat memungkinkannya memiliki monitoring yang kuat sehingga bisa mencegah aktifitas tunneling. Peningkatan cash holdings juga meningkat seiring semakin meningkatnya jumlah komisaris. Hasil dari penelitian ini diharapkan memberikan gambaran kepada perusahaan mengenai bagaimana cash holdings dan tata kelola perusahaan pada perusahaan keluarga. Keywords: Cash holdings, Tata Kelola Perusahaan, Perusahaan Keluarga

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

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

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directorsâ€™ 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 managementâ€™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

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