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All Journal Jurnal Manajemen Pelayanan Hotel Proceeding of International Conference on Entrepreneurship (IConEnt)
Wijaya, Hana
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Economics, Econometrics & Finance Social Sciences Other

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Market Reaction Toward the Detailed Content of Disclosure in the Modified Audit Opinion: Case of Indonesia Wijaya, Hana; Herusetya, Antonius
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the market reaction toward information content in the auditors' opinions measured by the number of paragraphs and detailed disclosures in additional and modified paragraphs in the modified audit opinion. The study sample was taken from all public companies on the Indonesian Stock Exchange, except for the financial industries in 2018-2020. Hypotheses tests were carried out using linear multiple regression models. With a total sample of 1017 firm-year observations for 339 listed companies, our study found evidence that the market reacted negatively to disclosures in audit opinions in the form of the number of paragraphs in the modified audit opinions. However, this study did not find evidence that the market reacts to the number of detailed contents in additional paragraphs and modification paragraphs. Our further tests found strong evidence of incremental information captured by the capital market players in the form of positive reactions to the number of paragraphs and detailed topics in the paragraphs of modified audit opinions during the Covid-19 pandemic in 2020. Results of the study provide practical implications that capital market players use detailed information contained in paragraphs of modified audit opinions to make investment decisions, reflected in the earnings response coefficient.
The Role of Front Office Staff in Providing Satisfaction and Comfort for Guests at Radisson Golf and Convention Center Batam Wijaya, Hana; Sukmamedian, Haufi; Lubis, Arina Luthfini; Supardi, Supardi
Jurnal Manajemen Pelayanan Hotel Vol 8 No 2 (2024): Jurnal Manajemen Pelayanan Hotel
Publisher : Akademi Komunitas MAPINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37484/jmph.080205

Abstract

This study aims to analyze the role and contribution of Front Office staff at Radisson Golf and Convention Center Batam in creating a satisfying and comfortable guest experience. Front Office staff have the main responsibility in direct interaction with guests, such as reception, reservation handling, and check-in and check-out process. The research method used is descriptive method with quantitative and qualitative approaches, through questionnaire survey and in-depth interviews. The sample consisted of randomly selected Front Office employees and hotel guests. The results showed that although the contribution of Front Office employees has not reached the level of statistical significance (p = 0.052), there are positive indications that the improvement of their role has an impact on guest satisfaction. Factors such as communication skills, ability to handle complaints, and efficiency in service greatly influence guests' perception of hotel service quality. In addition, the findings also show that guests' personal preferences and the hotel's environmental conditions also influence the overall guest experience. Based on these findings, hotel management is advised to increase employee training in interpersonal skills and conflict handling, and improve internal communication systems between departments to enhance service coordination. This study provides important insights for hotel management in optimizing the role of the Front Office to improve guest experience.
Market Reaction Toward the Detailed Content of Disclosure in the Modified Audit Opinion: Case of Indonesia Wijaya, Hana; Herusetya, Antonius
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This study examines the market reaction toward information content in the auditors' opinions measured by the number of paragraphs and detailed disclosures in additional and modified paragraphs in the modified audit opinion. The study sample was taken from all public companies on the Indonesian Stock Exchange, except for the financial industries in 2018-2020. Hypotheses tests were carried out using linear multiple regression models. With a total sample of 1017 firm-year observations for 339 listed companies, our study found evidence that the market reacted negatively to disclosures in audit opinions in the form of the number of paragraphs in the modified audit opinions. However, this study did not find evidence that the market reacts to the number of detailed contents in additional paragraphs and modification paragraphs. Our further tests found strong evidence of incremental information captured by the capital market players in the form of positive reactions to the number of paragraphs and detailed topics in the paragraphs of modified audit opinions during the Covid-19 pandemic in 2020. Results of the study provide practical implications that capital market players use detailed information contained in paragraphs of modified audit opinions to make investment decisions, reflected in the earnings response coefficient.
Co-Authors Antonius Herusetya Lubis, Arina Luthfini Sukmamedian, Haufi Supardi Supardi