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PRIVATISASI BUMN DAN PENEGAKAN GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN Avianti, Ilya
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.919

Privatization of State Owned Companies (BUMN) represents government efforts in orderto improve performance of such companies through ownership and transfer of control to other parties (private sectors). However, this privatization, in fact, has not yet been able to increase profitability and maintain good corporate governance. The efforts to create effectiveness and efficiency of such companies could be done by enhancing public ownership, enforcing corporate governance principles, and empowering role of audit committee and independent director/commissioner.Keywords: Privatization, State Owned Companies, Corporate Governance Enforcement andPerformance

Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation syaifudin, mohamad; ritchi, hamzah; avianti, ilya
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29351

This study aims to analyze asset management effectiveness and its impact on the fairness of the presentation of assets in the local government balance sheet. This research was conducted in 2019 with respondents who were the goods management apparatus at local government organizations in 27 local government in West Java Province. A total of 172 questionnaires were distributed and filled out by the goods management apparatus using the google form application. This research method uses quantitative methods with multiple linear regression equation models with the help of SPSS software. The results of this study indicate the effectiveness of the performance of asset management can be influenced by the commitment of the leadership, the competence of goods management employees, internal control, application of regional asset management information systems. The performance of regional asset management also has an impact on the fairness of the presentation of assets on the local government balance sheet.

PRIVATISASI BUMN DAN PENEGAKAN GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN Ilya Avianti
KINERJA Vol. 10 No. 1 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.919

Privatization of State Owned Companies (BUMN) represents government efforts in orderto improve performance of such companies through ownership and transfer of control to other parties (private sectors). However, this privatization, in fact, has not yet been able to increase profitability and maintain good corporate governance. The efforts to create effectiveness and efficiency of such companies could be done by enhancing public ownership, enforcing corporate governance principles, and empowering role of audit committee and independent director/commissioner.Keywords: Privatization, State Owned Companies, Corporate Governance Enforcement andPerformance

Has Goodwill Become More Relevant After IFRS Convergence in Indonesia? Ersa Tri Wahyuni; Dewantoro Dewantoro; Ilya Avianti
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence the amortization was prohibited and goodwill should be tested for impairment on annual basis. This research investigates goodwill among Indonesian listed companies in Kompas 100 index for the period 2009-2015. Using panel data regression analysis, the research finds before the IFRS adoption, both goodwill and goodwill amortization did not have significant value to the market value of the companies. However, goodwill has significant value to the market price of after IFRS convergence (2011-2015), while goodwill impairment losses did not. We also found more companies recording impairment loss at the adoption year than the years afterward. We tested the significance of impairment loss around the year of adoption and the test shows goodwill impairment loss has significant value to the market price of the companies. Thus, the adoption of IFRS 3 which required goodwill impairment has improved the value relevance of goodwill. The adoption of IFRS 3 also encouraged the companies to impair their goodwill at the adoption year. Impairment loss had been perceived positive by the investors which are shows by its positive sign of goodwill impairment coefficient. This may indicate Indonesian investors appreciate the purification of goodwill number from hidden past impairment and anticipate the higher future of Return on Asset.

Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By A Public Accounting Firm Poppy Sofia; Ilya Avianti
Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i1.465

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia.

The Influence of Audit Findings and Follow-Up of Audit Recommendations on The Level of Fraud in Government Agencies in Indonesia Kurniawan, Fillosius Ronny; Avianti, Ilya; Irawady, Cahya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.465

The phenomenon of high fraud in financial reports in government agencies, both central and regional, is the focus of this study. This study also examines the effectiveness of audits by the BPK through audit findings and follow-up to audit recommendations in detecting and preventing or correcting fraud. This study uses a quantitative approach with panel data from 140 government agencies over 10 years. It examines the relationship between exogenous variables—audit findings and follow-up to audit recommendations, non-compliance, and weaknesses of the Internal Control System (ICS)—and the endogenous variables of fraud levels related to asset misappropriation and financial reporting, using STATA. Additionally, this study explores the role of audits in detecting and preventing or correcting fraud. Path analysis is also employed to test the correlation between exogenous variables and their influence on endogenous variables. The results prove that audit findings and follow-up to audit recommendations have, simultaneously, been effective in detecting and significantly influencing the level of fraud. However, partially, audit findings have been effective in detecting and significantly affecting the level of fraud, whereas follow-up to audit recommendations is not effective in detecting fraud but has a significant effect on the level of fraud.

The Role of ESG and Digitalization Driving Sustainable Agropreneurship in Emerging Market Aulia, Azwani; Sukmadilaga, Citra; Avianti, Ilya; Rosdini, Dini; Ghani, Erlane K.
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.673

This study examines the determinants of Firm Valuein the global agricultural sector from 2017 to 2022 across 37 countries, focusing on the impact of Digital Adoption, Board Gender Diversity (BGD), Multiple Large Shareholders (MLS), and ESG performance. The research highlights the growing importance of sustainable practices and effective governance in agriculture, a sector that is increasingly influenced by market dynamics and environmental challenges. The study aims to understand how these factors contribute to FV, with a particular focus on the roles of governance and sustainability in enhancing corporate performance. The method employed is path analysis in AMOS, which allows for a thorough examination of the relationships among these variables. The results show that Digital Adoption significantly enhances FV by improving operational efficiency, facilitating sustainable practices, and aligning with market trends. Board Gender Diversity contributes to better decision-making and governance, thereby positively influencing FV. In contrast, the presence of MLS negatively affects FV due to governance inefficiencies associated with concentrated ownership. Moreover, strong ESG performance is found to enhance stakeholder relationships and mitigate risks, thereby boosting FV. The study also identifies a gap in the literature regarding the role of digital tools such as AI and blockchain in fostering digital adoption and sustainability. The novelty of this study lies in its cross-country analysis and its consideration of governance structures. The results underscore the significance of sustainable practices and governance in enhancing FV within the agricultural sector.

Determinants of Local Government Financial Sustainability: The Mediating Role of Reserve Funds Fahira, Annisa; Avianti, Ilya; Qadri, Resi Ariyasa
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4079

This study examines the influence of regional dependence, capital expenditure productivity, and regional investment intensity on regional financial sustainability, with the establishment of reserve funds as a moderating variable. Using panel data from the provinces of Aceh and Papua from 2016 to 2022, the research applies quantitative methods through multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that high regional dependence negatively affects financial sustainability, while productive capital expenditure and strong investment intensity contribute positively. Moreover, the presence of reserve funds significantly moderates these relationships strengthening positive effects and weakening negative impacts. These results highlight the importance of balanced financial autonomy and strategic fiscal management in achieving sustainable regional development. The implications suggest that local governments should prioritize increasing financial independence, optimize capital expenditures, and develop reserve funds to enhance fiscal resilience

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