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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi, Auditing dan Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi Coopetition : Jurnal Ilmiah Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Multidisciplinary Sciences and Arts Journal Research of Social Science, Economics, and Management Media Ilmiah Akuntansi Kajian Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan

Temy Setiawan, Temy

Universitas Bunda Mulia

Author-ID : 598831

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Good Corporate Governance, Profitability, Millennial Leadership, Family Ownership, dan Firm Size terhadap Firm Value (Pada Perusahaan Terbuka yang terdaftar pada Corporate Governance Perception Index Periode 2017-2020) Temy Setiawan; Litya Junita Selly; David Harianto
Journal of Business & Applied Management Vol 15, No 1 (2022): Journal of Business & Applied Management
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v15i1.3306

Salah satu pengukuran dari kinerja pasar perusahaan adalah nilai perusahaan (Setiawan dan Christoper, 2021; . Nilai perusahaan mencerminkan reaksi investor atas kinerja internal perusahaan yang direfleksikan dalam harga saham. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi good corporate governance, profitability, millennial leadership, family ownership, dan firm size terhadap firm value. Indikator pengukuran untuk good corporate governance yaitu CGPI score, profitability menggunakan return on equity (ROE), millennial leadership menggunakan usia dewan direksi yang berkisar 25-40 tahun, family ownership menggunakan variabel dummy, firm size menggunakan logaritma natural (Ln) dari total aset, serta firm value menggunakan price to book value (PBV). Penelitian ini memakai sampel yaitu perusahaan terbuka yang terdaftar pada corporate governance perception index periode 2017-2020. Jenis data yang digunakan berupa data sekunder yang diperoleh dari annual financial statement, annual report, dan harga saham penutupan pada akhir tahun 2017 hingga 2020. Teknik pengambilan sampel menggunakan metode purposive sampling yang memperoleh 18 perusahaan sebagai sampel penelitian selama 4 tahun. Analisis dalam penelitian ini menggunakan program SPSS 25 dengan menggunakan analisis regresi linear berganda.Berdasarkan hasil penelitian yang dilakukan, menunjukkan bahwa good corporate governance tidak berpengaruh signifikan terhadap firm value, profitability berpengaruh signifikan positif terhadap firm value, millennial leadership tidak berpengaruh signifikan terhadap firm value, family ownership tidak berpengaruh terhadap firm value, firm size berpengaruh signifikan positif terhadap firm value. Berdasarkan hasil pengujian ketahanan (robustness test) menunjukkan hasil yang konsisten yaitu variabel profitability dan firm size memiliki pengaruh yang signifikan positif bagi firm value. Sementara, variabel good corporate governance, millennial leadership, dan family ownership tidak memiliki pengaruh yang signifikan bagi firm value. Penelitian ini memiliki beberapa keterbasan, yaitu minimnya sampel yang digunakan sebagai objek penelitian, CGPI score dimaksimalkan dengan menggunakan balance data, total penjualan industri perbankan menggunakan angka dari pendapatan bunga dan syariah–bersih, family ownership kemungkinan terdapat subjektivitas dalam perhitungan karena pengukuran menggunakan variabel dummy.

FAKTOR â€“ FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DAN FINANCIAL PERFORMANCE (Studi pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar 2015 -2019) Cindy Aprilya; Temy Setiawan
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei
Publisher : FEB-UP Press

ABSTRAKPertumbuhan ekonomi berperan penting dalam memperlancar proses pembangunan. Salah satu sektor perusahaan manufaktur yang turut serta dalam meningkatkan sekaligus menjadi tulang punggung perekonomian adalah sektor industri barang konsumsi dimana sektor ini perlu diperhatikan agar dapat memaksimalkan financial performance. Namun seiring dengan adanya kenaikan pertumbuhan ekonomi dan nilai investasi, financial performance malah mengalami perlambatan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi financial performance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini bersifat kuantitatif dan menggunakan metode penelitian PLS-SEM (Partial Least Square - Structural Equation Modeling) dengan data sekunder sebagai sumber data serta purposive sampling sebagai teknik pemilihan sampel. Hasil penelitian mengemukakan bahwa terdapat pengaruh antara capital structure terhadap financial performance dan market value added terhadap financial performance dimana firm size tidak berpengaruh terhadap financial performance, firm size dan market value added tidak berpengaruh terhadap capital structure serta capital structure tidak memiliki peran sebagai variabel mediasi antara variabel firm size dan market value added terhadap financial performance. Kata kunci : Firm size, market value added, capital structure, financial performance

Pengaruh Corporate Social Responsibility, Millennial Leadership, Gender Diversity terhadap Nilai Perusahaan. : Studi Empiris Perusahaan Index LQ-45 Periode 2017-2020 Temy Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

One measure of the success of a company is seen from the value of the company through 3 non-financial factors, namely CSR, Millennial Leadership, Gender Diversity. This study uses the LQ45 Index company for the 2017-2020 period with a sample of 120 data from 30 companies. The sample used was purposive sampling method with the analytical method using SPSS 26. The results of this study found that CSR and millennial leadership had an effect on the true value of the company, respectively 0.02 and 0.07. Meanwhile, for gender diversity, the results have no effect on firm value. And in this study, it can only explain the variance of the dependent variable of 10.10%.

PENGUNGKAPAN AKTIVITAS GREEN SUPPLY CHAIN MANAGEMENT PADA PERUSAHAAN KATEGORI EMAS PROPER 2013 – 2014 Temy Setiawan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The problems with the environment which has grabbed the public attention is the main reason for the development of green supply chain management.Companies need to take parts in this continuous development. One efforts which has been done is to disclose of environmental activities in sustainable reporting.This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of green supply chain management into 4 categories : green purchasing; eco design; reverse logistic and regulator.This is a qualitative research. The researcher conducts an analysis on 6 companies listed in 2013 PROPER with gold predicate.This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is legislation and regulator pressure andPT. Medco E&P Indonesia which has devoted most of their activities to environmental issues. All of the company has achieved the environmental performance and few companies have increasing net income.There is a very limited research focused on companies activities as related to green supply chain management. This research will explain the specific environmental activities in which companies are focused on in responding the green supply chain management.Keywords :green supply chain management; green purchasing; eco design; reverse logistic and regulator.

PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN Temy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Earning growth is one of the company’s goals in accounting report. Dividend payment is assumed to have a link in the change of the profit in the following year. Pecking Order Theory revealed that a change in dividend will give a negative impact towards profit change. However, this statement contradicts to Zhou and Rulland’s research (2006) which showed that dividend payout has a positive impact towards profit change in the following year. This research is in accordance with signaling theory which describes that dividend is a reflection of a good performance from the company, thus, it will invite investors to increase their investment share. With the increase in the investment, the company is expected to expand and increase its profit.The research is conducted in Indonesia towards all emitents in the manufactory sub sector by taking 95 research samples from companies that paid dividend in 2007, 2008,2009, and 2010. The research type is quantitative research with double regression analysis instrument. The dependent variable is the change of profit while the independent variable is dividend payout. Variable controls in this research are ROA, leverage, and size.The result of the research shows that dividend payout does not significantly influence the change of profit even though the number of co-efficient regression is positive. ROA and leverage variables significantly influence the change of profit while Size variable does not significantly influence it. In the maturity and stable level, the company will find it hard to increase the profit even though dividend payment is high.Keywords: Earning growth,Profit, ROA, Leverage and Size.

INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019) Temy Setiawan; Nicholas Jonathan; Kurniawati Kurniawati
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique

DETERMINANTS OF CAREER SELECTION AS A PUBLIC ACCOUNTAN (Study on Accounting Students at Bunda Mulia University, Serpong Campus) Temy Setiawan; Brigitta Tarissa Gintings
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pemilihan karir untuk menjadi seorang akuntan adalah salah satu pilihan yang menjanjikan untuk mahasiswa jurusan akuntansi. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi minat mahasiswa untuk menjadi seorang akuntan publik Penelitian ini menggunakan mix method dengan kuisioner sebagai data kuantitatif dan konfirmasi hasil wawancara sebagai data kualitatifnya. Sampel dari penelitian ini adalah mahasiswa akuntansi universita bunda mulia tahun ajaran 2019-2021. Data kemudian diolah dengan menggunakan aplikasi SmartPLS 3.2.7. mulai dari analisa outer model,analisa inner model,dan juga analisa hipotesis. Hasil pengolahan data dan hasil penelitian menunjukan bahwa variabel penghargaan finansial dan pengakuan profesional tidak berpengaruh secara signifikan terhadap minat mahasiswa untuk menjadi seorang akuntan publik. Sedangkan variabel pertimbangan pasar kerja berpengaruh positif dan juga signifikan terhadap minat menjadi akuntan publik. Variabel lingkungan kerja tidak bisa memoderasi variabel manapun, dan tidak bisa memperkuat pengaruh pertimbangan pasar kerja sebelum dimoderasi.

PERFORMA KEUANGAN YANG MEMENGARUHI NILAI PERUSAHAAN PADA SAHAM KATEGORI LQ45 PERIODE 2019-2021 Nadia Inggrida; Temy Setiawan; Veny Veny
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1022

Perusahaan memiliki tujuan jangka panjang yaitu mengoptimalkan nilai perusahaan karena berkaitan dengan harga saham sehingga memaksimalkan kemakmuran para pemegang saham. Tujuan dari penelitian ini untuk membuktikan adanya pengaruh profitabilitas, leverage, ukuran perusahaan terhadap nilai perusahaan. Teknik pengambilan sampel dipilih secara purposive sampling sehingga menghasilkan jumlah sampel sebanyak 25 perusahaan dan setelah outlier menjadi 19 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan program EViews versi 9. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh dan positif terhadap nilai perusahaan. Yang artinya semakin tinggi laba yang dihasilkan semakin tinggi juga nilai perusahaan. Sedangkan leverage dan ukuran perusahaan tidak mempengaruhi nilai perusahaan. Yang artinya besar kecilnya leverage dan ukuran perusahaan tidak mempengaruhi keputusan investor dalam menginvestasikan dana yang dimilikinya. Berdasarkan hasil penelitian ini, bagi para investor diharapkan dapat mempertimbangkan faktor yang dapat mempengaruhi nilai perusahaan seperti melihat profitabilitas dari perusahaan yang akan diinvestasikan agar dapat meminimalisir kerugian. Selain itu, diharapkan kepada eksekutif perusahaan dapat memberikan informasi terkait faktor yang mempengaruhi nilai perusahaan seperti yang terkait dengan profitabilitas, yang mana hal tersebut dapat menjadi pertimbangan investor untuk berinvestasi sehingga dapat mempertahankan dan meningkatkan nilai perusahaan, serta meningkatkan kepercayaan publik terhadap perusahaan

PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN TERHADAP NILAI PERUSAHAAN UNTUK SAHAM TERINDEKS LQ 45 Temy Setiawan; Venona Venona
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1350

This study aims to analyze the effect of profitability, sales growth, managerial ownership, and public ownership on firm value in LQ45 Companies from Financial Statements listed on the Indonesia Stock Exchange in 2018-2021. The population object in this study used companies listed on the LQ45 Index for the period February 2022 - July 2022. This study used data collection methods with purposive sampling. The sample companies studied were 14 companies and 56 observation data. The analytical method used is by applying the panel data regression analysis method with the Eviews 9 statistical data processing application. The results of this study prove that only the profitability and managerial ownership variables have a positive effect on firm value. Meanwhile, the variables of sales growth and public ownership have no effect on firm value.

Analisis Fraud Pentagon terhadap 4 Perusahaan yang Terdeteksi Melakukan Kecurangan Laporan Keuangan Ghaizky Ara Bahar; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The company will have a good quality of financial reports if the company have 5 qualitative characteristics of financial statements, namely: relevant, comparable, reliable, and understandable. The quality of company’s financial statements will decrease if it doesn’t have these characteristics. With poor quality financial statements, there’s the possibility of fraudulent financial statement. Financial statement fraud is an action taken by changing material value in the financial statements, so it doesn’t show the company’s actual conditions. This study aims to prove that the fraud pentagon theory is able to detect fraudulent financial statements by applying it to 4 cases of companies that were detected to commit fraudulent financial statements in Indonesia. This study uses 12 indicators with a qualitative research using case studies, descriptive and comparative analysis. The object of the research is annual report of company under study. The selected cases of fraudulent financial statement are PT Tiga Pilar Sejahtera Tbk, PT Garuda Indonesia Tbk, PT Hanson International Tbk, PT Bank Bukopin Tbk. The study was conducted by comparing the results of the calculation trough the company’s annual report. The results showed that Financial targets, Financial stability, Nature of industry, and Company existence were able to detect fraudulent financial statements. Meanwhile, External pressure, Ineffective monitoring, Quality of external audit, change in auditor, audit reports, change in director, change in age, number of CEO’s picture were not able to detect fraudulent financial statements.

Co-Authors Ahalik Ahalik Ahalik Ahalik, Ahalik Angelene, Dian Anggriawan, Denny Apriyani, Dewi Ari Purwanti Ari Purwanti Bella Rosewita Breliastiti, Ririn Brenda, Brenda Brigitta Tarissa Gintings Bwarleling, Theresia Hesti Calvin Gouw Cindy Aprilya Dahlan, Kandi Safia Senastri David Harianto Denny Anggriawan Dewi Apriyani Dewi Apriyani, Dewi Dian Angelene Dirga, Agustinus Fitriningrum, Andriati Frisca Adriana Ghaizky Ara Bahar Gressy, Gressy Hakki, Tandry Whittleliang Herninta, Tiwi Herninta, Tiwi Irenius Dwinanto Bimo James Andrian Jastin Jovanus Kosasih, Vanessa Kurniawan, Stephani Kurniawati Kurniawati Layaputra Soekamto, Yangsen Leonardo Ivan Lasmana Lisa Theresia Litya Junita Selly Magdalena Magdalena Mario Inigo Radite Kusumo Mathue Mathue Misdiyono Misdiyono Mudzakir Mudzakir Mudzakir Mudzakir Nadia Inggrida Natalsya, Nasya Lita Nathalie, Carina Irene Nicholas Jonathan Novanto, Yosan Nuansari, Novita Odila Levana Ng Olivia, Theresia Pangestu, Juan Carlos Pardomuan Robinson Sihombing Putra, Danu Pradipta Randy Kuswanto Riswandari, Ernie Rowland, Rowland Saputra, Wendy Salim Shelvy Siratan, Elkunny Dovir Stephani Kurniawan Sugianto, Marshelli Tandry Whittleliang Hakki Theresia Olivia Tjendra, Michelle Jane Venona Venona Veny Veny Veny Veny Veny, Veny Viana Ramadhanti Vivian Whynne Vivianty William Fernando Winardi, Juan Christian Yanssen Kristianto Yosan Novanto

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