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All Journal Jurnal Riset Akuntansi dan Keuangan EXERO : Journal of Research in Business and Economics
Agustinus Tri Kristanto
Universitas Sanata Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Mekanisme Corporate Governance terhadap Kemungkinan Terjadinya Financial Distress Bernadin Arum Sekar Budiningsih; Agustinus Tri Kristanto; Gien Agustinawansari
EXERO : Journal of Research in Business and Economics Vol 4, No 1 (2021)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.255 KB) | DOI: 10.24071/exero.v4i1.5027

Abstract

This study aims to clarify the impact of corporate governance mechanisms on the potential financial distress of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The corporate governance mechanisms considered in this study are management ownership, institutional ownership, percentage of independent commissioners, board size, and audit committee financial experts. The sampling method used purposive sampling and the data was taken from 108 samples. The analytical method was performed using logistic regression analysis. The results of this study show that institutional ownership is actively associated with potential financial difficulties. Other corporate governance mechanisms, such as management ownership, percentage of independent committee members, board size, and audit committee financial experts, are known to influence the potential for financial distress. do not have.
PENGARUH POLITICAL CONNECTIONS TERHADAP KINERJA PERUSAHAAN Agustinus Tri Kristanto
EXERO : Journal of Research in Business and Economics Vol 2, No 1 (2019)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.065 KB) | DOI: 10.24071/exero.v2i1.2049

Abstract

This study aimed to determine the effect of political connections on firm performance, especially a non financial institutions. The sample in this study is a non-listed financial institutions in Indonesia Stock Exchange in 2010-2012, amounting to 304 companies. The dependent variable in this study is the ROE and Tobins'q. While the independent variable in this study is the proportion of independent directors who are politically connected and the proportion of managerial ownership has political relations, company size and type of company. The hypothesis was tested by multiple linear regression. From the tests, it was found the proportion of independent directors who have political ties have a negative effect on the financial performance of the company, while the proportion of managerial ownership has political ties have a negative effect on market performance.
ANALISIS VALUASI ASET VIRTUAL DALAM GAME MOBILE LEGEND Andi Ridwan Maulana; Ilsa Haruti Suryandari; Agustinus Tri Kristanto
Jurnal Riset Akuntansi dan Keuangan Vol. 20 No. 1 (2024): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v20i1.1

Abstract

ABSTRACT The development of online games has become increasingly rapid lately. This dramatically changed the world of digital entertainment. The increase in the use and trading of gaming accounts is one of the most obvious trends in the online gaming sector. Game accounts have Virtual assets, such as characters, skins, weapons and in-game items, have become an important component of the gaming experience. This research seeks to explore the value-forming components and valuation methods of Mobile Legend accounts. This research is descriptive qualitative research. The research object is the Mobile Legend: Bang Bang game account. This research was conducted on the Mobile Legend game application from September to October 2023. Data collection techniques were carried out using literature studies to explore asset valuation methods used for virtual assets. Furthermore, data is collected from game applications, game marketplace websites, and social media. The research results show that there are 10 components that make up the price of a Mobile Legend account, including Rank & level, Emblem, Heroes, Skin, Effects, Battle points, Diamonds, Win Rate & Kill, Death, Assist, Account Age and History and other attributes. Meanwhile, the valuation method commonly used is the market-based approach. The cost-based approach method cannot be used in asset valuation due to the complex cost components and the most feasible calculation using this method is to use a combination of top up and opportunity cost calculations from players. Keywords: Virtual, Asset, Valuation, Mobile Legend. ABSTRAK Perkembangan game online semakin pesat akhir-akhir ini. Ini secara dramatis mengubah dunia hiburan digital. Peningkatan penggunaan dan perdagangan akun game adalah salah satu tren paling nyata di sektor game online. Akun game memilki Aset virtual, seperti karakter, skin, senjata, dan item in-game, telah menjadi komponen penting dalam pengalaman bermain game. Penelitian ini berusaha mengeksplorasi terhadap komponen pembentuk nilai dan metode valuasi akun Mobile Legend. Penelitian ini merupakan penelitian kualitatif deskriptif. Obyek penelitian adalah akun game Mobile Legend: Bang Bang. Penelitian ini dilakukan pada aplikasi game Mobile Legend selama bulan September hingga Oktober 2023. Teknik pengumpulan data dilakukan dengan studi pustaka untuk menelusuri metode-metode valuasi aset yang digunakan untuk aset virtual. Selanjutnya data dikumpulkan dari aplikasi game, website marketplace game, dan media sosial. Hasil penelitian menunjukkan terdapat 10 komponen pembentuk harga akun Mobile Legend, diantaranya Rank & level, Emblem, Heroes, Skin, Efek, Battle poins, Diamonds, Win Rate & Kill, Death, Assist, Account Age and History serta atribut lain. Sementara itu, metode valuasi yang umum digunakan adalah market-based approach. Metode cost-based approach belum dapat digunakan dalam valuasi aset disebabkan oleh komponen-komponen penyusun biaya yang kompleks dan perhitungan yang paling memungkinkan dilakukan dengan metode ini adalah dengan menggunakan kombinasi perhitungan top up dan opportunity cost dari pemain. Kata kunci: Virtual, Aset, Valuasi, Mobile Legend.
Co-Authors Andi Ridwan Maulana Bernadin Arum Sekar Budiningsih Gien Agustinawansari Ilsa Haruti Suryandari