Articles
<![CDATA[Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach: Net Volume Saham Market Maker, Asimetri Informasi, Fundamental Perusahaan Terhadap Profitabilitas; Pendekatan Model Fixed Effect ]]>
<![CDATA[Amir, Amir]]>;
<![CDATA[Bambang Tjahjadi]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ Journal of Accounting Science Vol. 6 No. 2 (2022): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v6i2.1641
<![CDATA[Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volume market maker, asimetri informai terhadap profitabilitas perusahaan. Studi ini menguji pengaruh Net Volume Saham market maker, Asimetri Informasi, Nilai Perusahaan dan Leverage terhadap Profitabilitas. Sampel penelitian menggunakan purposive sampling periode tahun 2015-2018. Analisis menggunakan model estimasi data panel Fixed Effect. Hasil penelitian mengkonfirmasi bahwa Net Volume Market Maker, asimetri informasi, dan nilai perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan. Sedangkan Leverage gagal mengkonfirmasi pengaruh negatif terhadap profitabilitas. Variabel kontrol, PER yang berpengaruh negatif, sedangkan ROA dan Size berpengaruh positif terhadap profitabilitas perusahaan.]]>
<![CDATA[The Influence of Industrial Specialization Auditor on Audit Report Lag ]]>
<![CDATA[Monique, Angelia]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v6i2.16888
<![CDATA[This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017. Industrial specialization auditor was measured using market share based on total assets. This study used an Ordinary Least Square Regression analysis model. This study found that firms audited by the industrial specialization auditors had shorter audit report lag. This study also found that firms with high disclosure of the related party transactions had shorter audit report lag and those audited by the industrial specialization auditors belonging to the related party transactions did not extend (shorten) the audit report lag. These results indicate that firms audited by the industrial specialization auditors influenced the audit report lag; firms with high disclosure of the related party transactions influenced the audit report lag; and firms audited by the industrial specialization auditors belonging to high related party transactions did not influence the audit report lag. The implication of this study can be used by the firm management as a consideration in selecting the auditors.]]>
<![CDATA[The Relationship of Compensation for Board of Directors and Board of Commissioners with Corporate Social Irresponsibility ]]>
<![CDATA[Susilawati, Marlin Pernila]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v7i2.16963
<![CDATA[This study aimed at determining and analyzing the effect of compensation for board of directors and board of commissioners on corporate social irresponsibility. This study used 353 observations of 76 companies listed in the Indonesia Stock Exchange and the Global Reporting Initiative’s database of 2014-2018 and employed the ordinary least square regression analysis method. This study found that board compensation had positive and significant effect on corporate social irresponsibility. This study indicated that the higher the board compensation, the more the company tended to carry out corporate social irresponsibility due to lack of oversight in board decision-making or poor corporate governance practice and the boards’ desire to have them prospered regardless of the stakeholders. This study implied that company managers and stakeholders should determine the amount of board compensation.]]>
<![CDATA[Hybridization: How Does a Waqf Institution Manage Its Complexity? Evidence from Yayasan Wakaf UMI ]]>
<![CDATA[Iqbal, Muhammad]]>;
<![CDATA[Sukmana, Raditya]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2225
<![CDATA[This study aims to analyze the hybridization that occurs in waqf institutions. We combine a literature review, a case study, and expert opinions. The case study was conducted at the Indonesian Muslim University Waqf Foundation (YWUMI). Case study data collection was carried out through semi-structured interviews with 11 respondents. Requests for expert views were made through focus group discussions with four experts. Hybridization causes them to experience institutional complexity with the coexistence of business logic and Islamic social logic. YWUMI navigates institutional complexity through a structural differentiation strategy in which each unit of logic applies differently. In addition, the internalization of Islamic morality helps them manage organizational hybridity. The use of a hybrid organizational approach and institutional logic will provide insight into waqf management, especially regarding the institutional impact of initiatives to encourage productive waqf management.]]>
<![CDATA[PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN ]]>
<![CDATA[Sukmana, Purwo Hadi]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v2i1.686
<![CDATA[ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance]]>
<![CDATA[Unexplored potential in accounting research ]]>
<![CDATA[Suhardianto, Novrys]]>;
<![CDATA[Mahati, Dirgahayu Almi]]>;
<![CDATA[Harymawan, Iman]]>;
<![CDATA[Agustia, Dian]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i1.4322
<![CDATA[This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.]]>
<![CDATA[Chief risk officer and audit fee: An investigation from financial industries in Indonesia ]]>
<![CDATA[Andriani, Vina Kusuma]]>;
<![CDATA[Harymawan, Iman]]>;
<![CDATA[Hasnan, Suhaily]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v27i1.9322
<![CDATA[Penunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.]]>
<![CDATA[Board of Commissioners Educational Background And Sustainability Report Quality ]]>
<![CDATA[Tanputra, Sebastian]]>;
<![CDATA[Harymawan, Iman]]>;
<![CDATA[Nasih, Mohammad]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i2.42263
<![CDATA[Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Quacquarelli Symonds (QS) World University Ranking. The sampling method used was side purposive, in order to obtain as many as companies that had met the criteria to be used as research samples for 5 (five) years, 2015-2019 which is 258 companies. This study uses a multiple regression model with a cluster by the firm from STATA 14 software to determine the direction and magnitude of the influence of independent variables on the dependent variable.Findings: This study found that the BOC educational background with undergraduate degree from reputable university showed a positive and significant relationship towards sustainability report quality. In contrast, educational background defined by level of education indicates insignificant effect towards sustainability report.Novelty: the role of BOC in Indonesia is to supervise the quality of the company's report, therefore those results indicate that top-level universities have a role to form character and concern for environmental problems.]]>
<![CDATA[CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia ]]>
<![CDATA[Ulinnuha, Kukuh Shafira]]>;
<![CDATA[Harymawan, Iman]]>;
<![CDATA[Aini, Siti Nur]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.33305
<![CDATA[This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained from reputable universities, based on the QS world university ranking, significantly and positively influence ESG disclosure. This research contributes to the literature on CEO characteristics, particularly their educational background with specific degrees like MBA and engineering, and their impact on ESG disclosure. For policymakers, these findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.]]>
<![CDATA[CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia ]]>
<![CDATA[Roiston, Tubagus Algan]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.25569
<![CDATA[This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO duality and financial statement footnotes. In addition, the relationship between CEO ownership and financial statement footnotes is positive and significant. Furthermore, this indicates that CEO duality expands the embarrassment and provokes opportunistic behaviour from the CEO to prioritize personal interests by exploiting potential company resources to weaken the independence of the CEO. Hence, the readability of financial footnotes is undecipherable. On the other hand, CEO ownership is more responsible for improving corporate performance, so more financial statement footnotes are readable. Therefore, this study contributes to the literature on seeking the understanding of the readability of a firm's written communication in emerging countries.]]>
