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RELATIONSHIP OF OWNERSHIP STRUCTURE AND ACCOUNTING CONSERVATISM IN THE MANUFACTURING INDUSTRIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2011 - 2013 Yan Christianto Setiawan
Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i1.936

In 2002, McKinsey & Co. conducted a survey whose results stating that investors tend to avoid companies with a bad predicate in corporate governance. Financial statements is one of the important instruments in achieving good corporate governance. The quality of the financial statements can be viewed through the characteristics adopted by the financial statements. One of these characteristics is accounting conservatism. Conservatism as a facility that can improve the efficiency of the contract between the principal agent, certainly strongly influenced by whom and how many the owner (principal) of the company. This study aims to examine the relationship of ownership structure and accounting conservatism. In this study, the population used is the entire business entity engaged in the manufacturing sector and listed on the Indonesia Stock Exchange (BEI) in the period 2011 - 2013. The sampling technique in this study using purposive / judgment. This test uses regression techniques fixed effect panel data structure. The results of this study show that (1) there is a positive relationship between the largest shareholder or controlling shareholder and accounting conservatism (2) there is a positive relationship between the family as the largest shareholder as well as the controlling shareholder and accounting conservatism (3) there was no correlation between non-family as the largest shareholder and accounting conservatism, but there is a negative relationship when nonfamily become the controlling shareholder and accounting conservatism (4) the presence of unrelated blockholder significantly to reduce the preferences of the largest shareholder and accounting conservatism on the whole sample or sub-sample of nonfamily , but there is a negative correlation in the sub samples when the family became the largest shareholder. Keywords : conservatism, corporate governance, ownership structure.

Pelatihan Wirausaha Generasi Z Terutama Siswa/I SMA St. Agnes Untuk Mengembangkan Potensi Entrepreneur Muda Melalui Zoom Santho Vlennery Mettan; Yan Christianto Setiawan
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 2 (2023): JPMI - April 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.778

Program yang diciptakan atau di buat oleh tingkatan Pendidikan di sekolah-sekolah SMA, khususnya SMA St. Agnes untuk menciptakan para entrepreneur muda yang paham akan kewirausahaan dan memiliki karakter dan mental seorang entrepreneur. Selanjutnya permasalahan yang muncul dari terciptanya program ini yaitu kurangnya staff pengajar yang terlatih atau yang paham dan mampu untuk melaksanakan Pendidikan kewirausahaan, khususnya di Sekolah SMA St. Agnes. Permasalahan inilah yang bisa memberikan peluang bagi perguruan tinggi untuk membantu memberikan aksi nyata untuk membantu mengembangkan para generasi muda dalam membangun dan menciptakan karakter dan mental seorang entrepreneur, serta membantu untuk memberikan pemahaman yang lebih detail dan nyata mengenai kewirausahaan melalui pengabdian kepada masyarakat. Sebagai bentuk kerjasama tersebut maka Dosen Fakultas Kewirausahaan Unika Widya Mandala Surabaya akan mengadakan pendampingan dan pemberian pelatihan bagi para siswa-siswi SMA St. Agnes Surabaya, juga sekaligus bagi tenaga pengajar yang akan mendampingi para siswa-siswi SMA St. Agnes Surabaya. Pelatihan dan pendampingan ini akan dilakukan sebanyak 14 kali pertemuan selama 7 bulan pembelajaran. Setiap bulannya akan diadakan 2 kali pelatihan yang diadakan pada setiap akhir minggu dari bulan tersebut. Hasil dari Pengabdian ini dimana para siswa-siswi ini akan memiliki tambahan wawasan baru dalam mencari ide untuk menciptakan sebuah bisnis yang dapat diliat dari berbagai macam aspek, seperti aspek local wisdom, aspek pemasaranan, dan aspek konsumen. Selain itu juga, siswa-siswi SMAK St. Agnes juga sudah dibekali dengan pengetahuan untuk melakukan kuesioner yang akan digunakan untuk analisis pasar dalam memahami konsumen dari ide bisnis yang akan dijalankan oleh siswa-siswi SMAK St. Agnes.

Hubungan antara Konservatisme Akuntansi, Konsentrasi Kepemilikan, dengan Tanggung Jawab Sosial Yan Christianto Setiawan; Santho Vlennery Mettan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p03

The quality of financial statements can be seen through the characteristics adopted, one of which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) is also a form of the company's commitment to all stakeholders. This study aims to examine the relationship between conservatism and CSR performance, which is moderated by concentration of ownership and macroeconomic conditions. The research population is business entities that go public and are listed on the IDX, which publish sustainability reports during the 2018-2020 period. The number of samples is 123 years of observation. The sampling technique of this research used purposive sampling technique. The analysis of the hypothesis test used is a random effect model on the panel data structure. The results show that accounting conservatism has a positive effect on CSR. The existence of macroeconomic conditions can strengthen the influence of accounting conservatism on CSR performance. However, the concentration of ownership weakens this influence. Keywords: Conservatism; CSR; Ownership; Macroeconomic

Audit Quality dan Value Relevance of Accounting Information Yan Christianto Setiawan; Santho Vlennery Mettan
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p01

Users of financial reports need relevant information as a basis for making decisions. The existence of an auditor helps investors in assessing the quality of accounting information. The research aims to examine the quality of audit reports as proxied by the size of the public accounting firm and audit opinions on the value relevance of accounting information. The research population is all sectors of business entities registered on the IDX in the 2018-2021 period. A total of 1,480 observations were used as samples in the research. Researchers use a fixed effect model in a panel data structure to test hypotheses. The research results show that auditor size increases the relevance of earnings value, but reduces the relevance of book value. Meanwhile, the audit opinion was found not to affect the relevance of accounting information. The research findings are interesting because audit opinions provided by Big 4 auditors increase the relevance of book value. This research is expected to help investors consider audit quality as an integral part of fundamental analysis, as well as contribute to the development of the topic of value relevance of accounting information and audit quality. Keywords: Audit, Financial Statement, Value Relevance

Peranan Mekanisme Corporate Governance, Corporate Social Responsibility, dan Female Commissioners pada Financial Performance Yan Christianto Setiawan
E-Jurnal Akuntansi Vol 33 No 1 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i01.p01

There are several factors that can affect a company's financial performance, such as corporate social responsibility (CSR) and corporate governance. This study aims to examine the effect of social responsibility and corporate governance on financial performance. The research population is all sectors of business entities registered on the IDX and issuing sustainability reports for the 2018-2020 period. The number of research samples is 123 company observations. The research used a purposive sampling technique in taking the sample. The researcher uses a random effect model on the panel data structure for hypothesis testing analysis. The results showed that the performance of CSR, independent board members, and the proportion of female board members had a positive effect on financial performance, while the size of the board of commissioners had no effect on financial performance. Research contributes mainly to the development of regulations, to increase the obligation to implement CSR and to raise the standard for the proportion of independent members and women on the board of commissioners. Keywords: Performance; CSR; CG; Gender.

Exploring the Relationship between Ownership Structure and Financial Performance: An Empirical Analysis of Indonesian Companies Yan Christianto Setiawan
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p02

Ownership structure is one of the factors that influence management's decision-making, which in turn impacts the company's financial performance. This study aims to obtain empirical evidence regarding the effect of various types of ownership—including institutional, government, family, managerial, and foreign ownership—on financial performance in non-financial sector companies. The population in this study consists of all business entities listed on the IDX from 2018 to 2021. The sample size used in this study is 1,536 company-years, derived from 384 companies out of a total population of 2,781 on the IDX over four years. A purposive sampling technique was employed for selecting the sample. Researchers utilized a fixed effect model on the panel data structure for hypothesis testing analysis. The results showed that the presence of government, family, and foreign ownership improves the company's financial performance. Therefore, investors can consider ownership structure when making investment decisions. Keywords: Corporate governance; firm performance; ownership structure.

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