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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Akuntansi, Auditing dan Keuangan Jurnal Manajemen Atma Jaya Jurnal Akuntansi Bisnis International Research Journal of Business Studies (E-Journal) Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Manajemen Business and Entrepreneurial Review Jurnal Penelitian Akuntansi International Research Journal of Business Studies E-JURNAL AKUNTANSI Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Kajian Bimbingan dan Konseling
Stevanus Pangestu
Department Of Accounting, Faculty Of Economics And Business, Atma Jaya Catholic University Of Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Pangestu, Stevanus
Jurnal Manajemen Vol 13, No 2 (2016): Jurnal Manajemen
Publisher : Jurnal Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB)

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firm financial performance. Based on the cross-sectional analysis of the involved 30 publicly-listed Indonesian banks, it is found that both directors’ education and experience positively influence bank profitability, measured with Return on Assets ratio. The results of this study supports Hambrick and Mason’s Upper- Echelon theory. Based on the research findings, Indonesian banks are recommended to take experience and education into account when organizing board members—with more emphasis on the former due to the more impact it has. Furthermore, banks should also be encouraged to invest more in their human capital by facilitating further education of its board members.Keywords: Board Of Directors, Education, Experience, Firm Performance, Upper Echelon
DETERMINAN DAN KONSEKUENSI KONSERVATISME AKUNTANSI: MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ongki, Stephanie; Pangestu, Stevanus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.387 KB)

Abstract

This paper attempts to investigate the effects of (i) corporate governance on accounting conservatism, and (ii) accounting conservatism on earnings management. The internal corporate governance mechanisms included were managerial ownership, institutional ownership, audit committee size, and number of independent commissioners. 119 publicly-traded manufacturing corporations were observed for a time period of 5 years (2012-2016, n=595). The data were analyzed using panel regression. This study finds that the number of commissioners negatively affects accounting conservatism, and that accounting conservatism negatively affects earnings management. It is found that the more conservative a firm reports its finances, the less likely the management would manage its earnings. Whereas other variables were found to be insignificant regressors of accounting conservatism.
Herding Behavior in Indonesian Investors Fransiska, Maria; Sumani, Sumani; Pangestu, Stevanus
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 2 (2018): August-November 2018
Publisher : Universitas Prasetiya Mulya

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Abstract

EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Pangestu, Stevanus
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB)

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
DETERMINAN DAN KONSEKUENSI KONSERVATISME AKUNTANSI: MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ongki, Stephanie; Pangestu, Stevanus
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 15, No 1 (2018): Balance : Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.387 KB)

Abstract

This paper attempts to investigate the effects of (i) corporate governance on accounting conservatism, and (ii) accounting conservatism on earnings management. The internal corporate governance mechanisms included were managerial ownership, institutional ownership, audit committee size, and number of independent commissioners. 119 publicly-traded manufacturing corporations were observed for a time period of 5 years (2012-2016, n=595). The data were analyzed using panel regression. This study finds that the number of commissioners negatively affects accounting conservatism, and that accounting conservatism negatively affects earnings management. It is found that the more conservative a firm reports its finances, the less likely the management would manage its earnings. Whereas other variables were found to be insignificant regressors of accounting conservatism. Keywords: Accounting conservatism, earnings management, corporate governance, ownership, manufacturing sector
The Presence and Characteristics of Female Directors: How They Influence Firm Performance Stevanus Pangestu; Silvia Gunawan; Jeremy Surya Wijaya
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 5 No. 1 (2019): IJBE, Vol. 5 No. 1, January 2019
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.5.1.13

Abstract

This research aims to assess the effects of female directors’ presence and characteristics on firm profitability, measured with Return on Assets. Observed characteristics include education, age, and foreign nationality. 364 publicly-traded non-financial Indonesian corporations were observed from 2013 to 2016 (n=1,456). Our fixed effects panel regression analysis finds that the presence of female directors on the board positively influences profitability: women bring in a productive dynamic that complements the style of the male-dominated board. Meanwhile, none of the other independent variables significantly affect ROA, signifying that our results do not correspond with Upper Echelons theory. We also recommend corporations to appoint female board members based on merits and not just for the sake of diversity, as they may improve firm performance.Keywords: female directors, firm performance, profitability, upper echelons, corporate governance
EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Stevanus Pangestu
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB) | DOI: 10.25170/jm.v13i2.802

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
KECURANGAN PEMBELAJARAN DARING PADA AWAL PANDEMI: DIMENSI FRAUD PENTAGON Angela Christiana; Alvina Kristiani; Stevanus Pangestu
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 1 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i1.40734

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh determinan kecurangan pembelajaran daring selama pandemi COVID-19 menggunakan dimensi fraud pentagon. Variabel independen dalam penelitian ini yaitu, tekanan, peluang, rasionalisasi, kemampuan, dan arogansi. Penelitian ini menggunakan data primer yang diperoleh dengan teknik survei daring dan instrumen kuesioner.  Proses analisis dan pengolahan data penelitian dilakukan dengan analisis regresi berganda pada perangkat lunak IBM SPSS Statistics versi 25 dengan jumlah sampel sebanyak 387 mahasiswa akuntansi. Hasil pengujian yang telah dilakukan menunjukkan bahwa variabel tekanan, rasionalisasi, dan kemampuan berpengaruh signifikan terhadap perilaku kecurangan pembelajaran daring. Sedangkan variabel peluang dan arogansi tidak berpengaruh signifikan terhadap perilaku kecurangan pembelajaran daring
EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Stevanus Pangestu
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB) | DOI: 10.25170/jm.v13i2.802

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
Herding Behavior in Indonesian Investors Maria Fransiska; Sumani Sumani; Stevanus Pangestu
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 2 (2018): August-November 2018
Publisher : Universitas Prasetiya Mulya

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

Abstract

Co-Authors Alvina Kristiani Angela Christiana Carla Carla Carla, Carla Christiana Fara Dharmastuti Erwin Bramana Karnadi Hansen Halim Irenius Dwinanto Bimo Jeremy Surya Wijaya Joseline Joseline Karnadi*(1), Erwin Bramana Maria Fransiska Maria Fransiska Merda Moeljadi Michele Angeline Dharma Nastashia Angelina Ongki, Stephanie Ongki, Stephanie Ongki, Stephanie Silvia Gunawan Stanley Frandy Stephanie Ongki Sumani Sumani Sumani Teresia Angelia Kusumahadi Willy Yundari, Yundari