Article Per Year (5 Year)
p-Index From 2021 - 2026
1.285
P-Index
This Author published in this journals
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

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
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 : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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

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.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON Carla, Carla; Pangestu, Stevanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1857

Abstract

Abstract” The purpose of this research is to analyze the effects of variables, which were derived from the Fraud Pentagon framework, on earnings management. Beneish M-Score was used to measure earnings management, which serves as a proxy fraudulent financial reporting. The independent variables consist of financial target, financial stability, external pressure, personal financial need, nature of industry, effective monitoring, change in auditor, change in director, and CEO duality. One hundred and sixteen publicly traded manufacturing companies were examined for the period 2016-2018 (n=348). Our balanced dataset was analyzed using fixed-effects panel regression. Our investigation finds that financial target, external pressure, personal financial need, nature of industry, change in auditor, and CEO duality significantly affect fraudulent financial reporting. Meanwhile, financial stability, ineffective monitoring, and change in director do not significantly affect fraudulent financial reporting. Keywords: Earnings Management; Fraud, Fraud Pentagon; Fraudulent Financial Reporting
Does Internet Gaming Disorder Hinder Academic Performance? Karnadi, Erwin Bramana; Pangestu, Stevanus
Jurnal Kajian Bimbingan dan Konseling
Publisher : citeus

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

Abstract

In 2018, the WHO has categorized gaming disorder as an official disease. One of the ways to estimate a person’s gaming disorder level or status is to use the IGD-20 Test. The purpose of our research is to determine whether or not internet gaming disorder (IGD) has a significant negative impact on academic performance using binary dependent and two-staged least squares models. We obtained data from 390 Indonesian university students, consisting of their academic performance, IGD level, gaming behavior, and several of their economic and demographic characteristics. We found that 5.13 percent of the respondents have IGD. Using both probit and logit models, we also found that GPA has no significant impact on a person’s probability to have IGD. Finally, using a 2SLS model, we discovered that IGD has no considerable effect on GPA. Instead, income and gender are proven to be significant predictors of GPA.
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