Articles
<![CDATA[Dampak Earnings Management dalam Hubungan Kinerja dengan Cost of Debt (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) ]]>
<![CDATA[Muhamad Safiq]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Aeniyatul Muhaqiyah]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v2i1.331
<![CDATA[Penelitian ini bertujuan untuk menguji dampak earnings management dalam hubungan antara kinerja perusahaan dan cost of debt di Bursa Efek Indonesia (BEI). Dalam penelitian ini, kinerja perusahaan yang diproksi dengan rasio profitabilitas (return on equity), earnings management yang diukur dengan discretionary accrual, serta cost of debt diukur dengan rasio biaya bunga dibagi dengan rerata total utang. Sampel penelitian ini adalah perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2015 yang diambil dengan menggunakan metode purposive sampling, menghasilkan 30 perusahaan manufaktur dan 90 observasi. Sehingga, data yang diperoleh berupa data panel. Selanjutnya, hasil observasi atau data yang diperoleh diproses dengan pengolah data Eviews. Hasil penelitian menunjukkan bahwa pertama, kinerja perusahaan berpengaruh negatif terhadap cost of debt; dan kedua, earnings management memoderasi (memperlemah) hubungan antara kinerja perusahaan dengan cost of debt. Untuk memperkuat hasil tersebut, penelitian selanjutnya dapat menambahkan jumlah perusahaan yang melalui periode yang digunakan dan industri yang berbeda.]]>
<![CDATA[DEVELOPING STUDENTS’ STARTUP BUSINESS THROUGH IMPLEMENTATION OF ENTREPRENEURIAL LEARNING MODEL ]]>
<![CDATA[Jony Oktavian Haryanto]]>;
<![CDATA[Donald Samuel Slamet Santosa]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Rendika Nugraha]]>
<![CDATA[ FIRM Journal of Management Studies Vol 6, No 1 (2021): FIRM JOURNAL of MANAGEMENT STUDIES ]]>
Publisher : <![CDATA[President University ]]>
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DOI: 10.33021/firm.v6i1.1288
<![CDATA[This community service starts from difficulties of university students in Indonesia to develop start up business. Most of the students make business in food and beverages, although they are not majoring in culinary art, food technology, or other food based major. The problem indicate that students have no good entrepreneurial spirit. To solve the problem, this program will use other method in developing students’ startup business, namely Entrepreneurial Learning Model (ELM). The steps of ELM are: training, education, experience, and mentoring. This model has already run for 6 months (May to October 2019) to 10 groups of students (who make 10 startup business). The results of this program are: (1) students able to develop their startup business; (2) the startup business come from their innovative idea; and (3) students able to maintain their business. Based on the results, it is recommended to use the model on developing students’ startup business.]]>
<![CDATA[Prediksi Arus Kas Masa Depan Melalui Persistensi Laba Dan Komponen Akrual ]]>
<![CDATA[Muhamad Safiq]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Karinna Firdiastella]]>
<![CDATA[ FIRM Journal of Management Studies Vol 3, No 1 (2018): FIRM JOURNAL OF MANAGEMENT STUDIES ]]>
Publisher : <![CDATA[President University ]]>
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DOI: 10.33021/firm.v3i1.384
<![CDATA[This study aims to develop the beliefs and components of accruals related to the components thatexist, at the same time in the Indonesia Stock Exchange (BEI). The data used in this research is paneldata, from 2011 until 2015 with the number of companies as much as 58 manufacturing companies,totality of data in this industry as much as 290 data. Hypothesis testing in this research using OLSapproach with analysis tool. Eviews 9. As for, the results of this study indicate that the persistence ofpositive spiders on the future, but the relevant accrual components that arise during this time. .Meanwhile, simultaneous does not reflect future cash futures. An alternative test resulted in a positiverelationship to future cash flows, where responsibility would not happen to the future. Here,diseminahkan, donated by positive to the future.]]>
<![CDATA[Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction ]]>
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Tifanny Valerina]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 20, No 1 (2018): January-April ]]>
Publisher : <![CDATA[Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/gamaijb.26302
<![CDATA[This paper examines whether the work-family conflict (related to both work-interfering-family and family-interfering-work) of auditors affects their performance and if so, whether the effect is mediated by emotional exhaustion and job satisfaction. A mail survey is used to deliver a questionnaire to 151 auditors from ten CPA firm in Indonesia. The result shows that emotional exhaustion and job satisfaction fully mediates the relationship of work-family conflict with job performance. The result also demonstrates that Work-Interfering-Family (WIF) has significant effects on emotional exhaustion and job satisfaction, but Family-Interfering-Work (FIW) has no significant influence on either emotional exhaustion or job satisfaction. This study suggests that maintaining a regular training program for auditors, having flexible working arrangements, and encouraging a healthy lifestyle may help to reduce the work-family conflict and will increase the job satisfaction and performance of auditors.]]>
<![CDATA[Halo Effect in Subjective Performance Evaluation Bias ]]>
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Gudono Gudono]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v19i3.621
<![CDATA[This study aimed not only to examine the effect of the objective measure and controllability on subjective performance evaluation but also to prove empirically the halo effect phenomenon which is present in the evaluation process when evaluators are faced with two or more different measurement dimensions. This study used a 2x2 factorial web-based experiment involving 62 undergraduate students and 77 sales managers in the Telecommunications industry. The results reveal the subjective performance evaluation manager is directly influenced by objective measurement based on sales performance. Subjective evaluation of performance evaluator will be high when the objective performance information managers showed a high score and vice versa. The level of controllability affects undergraduate students in conducting subjective performance rating. This evidence suggests that the two subjects of this research using their discretion in conducting the performance appraisal rating. Halo effect is proven to have high correlation with two different dimensions of performance measurement.]]>
<![CDATA[EFFECTS OF ETHICAL LEADERSHIP ON EMPLOYEE WELL-BEING: THE MEDIATING ROLE OF PSYCHOLOGICAL EMPOWERMENT ]]>
<![CDATA[Shania Dwi Rantika]]>;
<![CDATA[andi ina yustina]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 32, No 2 (2017): May ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.22333
<![CDATA[Leaders who promote ethical behavior are believed to affect their employees’ well-being. This study was conducted to examine psychological empowerment as the intervening variable that connects ethical leadership to employees’ well-being, work engagement, and emotional exhaustion. By using a mail survey, we distributed questionnaires to 219 auditors from 11 public accounting firms in Jakarta. All the hypotheses in this study were supported. Ethical leadership has a positive effect on psychological empowerment. Thus, psychological empowerment positively relates to work engagement and negatively relates to emotional exhaustion. The result demonstrated that psychological empowerment partially mediates the effect of ethical leadership on work engagement and fully mediates the effect on ethical leadership and emotional exhaustion. The findings reveal that ethical leadership stimulates the psychological empowerment of the employee, thus, it enhances work engagement and also minimizes emotional exhaustion.]]>
<![CDATA[Work Life Balance Auditor Influenced by Work Family Conflict and Support Supervisor ]]>
<![CDATA[Azlani Diva Regina]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Hadi Mahmudah]]>;
<![CDATA[Christine Novita Dewi]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v1i2.2226.2021
<![CDATA[This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support negatively correlates and significantly affects work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organizational policies such as family policies that could help supervisors maintain auditor's life. This condition can be attained by minimizing work-family conflict to improve their work-life balance.]]>
<![CDATA[TIME BUDGET PRESSURE ON THE RELATION BETWEEN PUBLIC TRUST AND AUDITOR INDEPENDENCE IN PUBLIC ACCOUNTING FIRM ]]>
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Imas Nur Islami]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v3i2.100
<![CDATA[The number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possible causes of fraud. Although based on the AICPA rules that an auditor must have integrity, independence, serve the public, and have a level of trust in the public but the demands of work as an auditor make it very vulnerable to stress. The purpose of this study is to examine the role of time budget pressures in weakening public trust and auditor independence. This research will use quantitative methods with data collection methods by the survey. A total of 87 questionnaires collected from auditors working at Big 4 and Non-Big 4. Public Accountant Firms. The test was conducted using SEM-PLS. The results of this study indicate that time budget pressure is not influence to auditor independence. However, public trust is proven to have a relationship with auditor independence.]]>
<![CDATA[Penguatan Moral Disengagement dalam Hubungan Kepemimpinan Etis Terhadap Kinerja Tugas Karyawan ]]>
<![CDATA[Surya Mutiara Saragih]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Christine Novita Dewi]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 2 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v9i2.3216
<![CDATA[This study analyzes the relationship between ethical leadership and task performance and the moderating effect of moral disengagement. The data in this study were 244 respondents who were taken by conducting a web-based questionnaire for employees in various industries in Indonesia. To process data and test hypotheses, researchers used the SEM-PLS approach. This study found that ethical leadership influences employee task performance. However, the relationship between ethical leadership and employee task performance was found to be positive and significant. This study also found that moral disengagement has a moderating effect, strengthening the relationship between ethical leadership and task performance.]]>
<![CDATA[THE REACTION OF CHARISMATIC AND TRANSFORMATIONAL LEADERSHIP TOWARDS MACHIAVELLIANISM IN ORGANIZATIONS ]]>
<![CDATA[Lorensia Lorensia]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Mila Austria Reyes]]>
<![CDATA[ JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34203/jimfe.v6i2.2496
<![CDATA[Machiavellianism is one of the dark triads behavior portrayed as a negative characteristic that could engage with unethical behavior and reduce the social relationship between staff and upper staff. Another study has found that leadership style could minimize high Machiavellianism in a company, and each leadership style's reactions have been warranted to be studied. Transformational and charismatic leadership are excellent leadership that could reduce high Machiavellianism. The data was gathered by spreading questionnaires to the company's employees; 189 respondents' data have been analyzed using SEM-PLS. This study shows that charismatic and transformational leadership have a negative and significant relation to Machiavellianism. This study suggests testing some mediators in order to stronger the relationship between those variables.]]>
